California Small Business Guide: Formation, Operation, and Taxation
Select a format
Select subscription type
Terms & conditions
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing email@example.com; or returning the invoice marked "CANCEL".
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Prepared by an outstanding team of California tax practitioners, this important practice guide provides:
In addition to covering current legislation, the set offers illustrations, notes, and planning guides throughout the text.
First published in 1987.
Also available on Authority California Law and Practice Library CD-ROM.
eBooks, CDs, downloadable content, and software purchases are noncancelable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+® for further legal research options. A valid subscription to Lexis+® is required to access this content.
Table of contents
DIVISION I Planning for New Corporations and Other Entities
CHAPTER 1 Factors in Selecting the Proper Business Entity
CHAPTER 1A Family Business Entities
CHAPTER 1B Limited Liability Companies
CHAPTER 1C Limited Liability Partnerships
CHAPTER 2 Tax Considerations in Selecting a Business Entity
CHAPTER 3 Planning the Capital Structure
CHAPTER 4 Forming California Corporations
CHAPTER 4A Corporate Governance
CHAPTER 5 Obtaining Nonrecognition Treatment on Incorporation
CHAPTER 6 Using the S Corporation Election
CHAPTER 7 Limitations on Losses from Passive Activities
CHAPTER 8 Financing Methods for Small Businesses
CHS. 9-10 RESERVED
DIVISION II Planning for Operating Corporations
CHAPTER 11 Structuring Corporate Transactions With Shareholders
CHAPTER 12 Compensation Issues for Small Businesses
CHAPTER 13 Qualified Retirement Plan Options for Small Businesses
CHS. 14-20 RESERVED
DIVISION III Tax Compliance for Corporations
CHAPTER 21 Federal Tax Reporting and Payment Requirements
CHAPTER 22 California Tax Reporting and Payment Requirements
CHS. 23-30 RESERVED
DIVISION IV Planning for Changes in Corporate Ownership and Operations
CHAPTER 31 Purchases and Sales of Corporate Businesses
CHAPTER 32 Stock Purchases Treated as Asset Acquisitions
CHAPTER 33 Structuring Recapitalizations
CHAPTER 34 Structuring Divisive Reorganizations
DIVISION IV Planning for Changes in Corporate Ownership and Operations (cont’d)
CHAPTER 35 Tax-Free and Partially Tax-Free Mergers, Acquisitions, and Statutory Conversions
CHAPTER 36 Tax Aspects of Corporate Liquidations and Dissolutions
CHAPTER 37 Liquidating and Dissolving California Corporations
CHAPTER 38 Taxable LLC and Partnership Acquisitions
CHAPTER 39 Tax-Free LLC and Partnership Acquisitions
CHAPTER 40 RESERVED
DIVISION V Planning for Shareholders
CHAPTER 41 Formulating Buy-Sell Agreements and Valuing Closely Held Stock
CHAPTER 42 Estate Planning for Small Business Owners
TABLE OF CASES
TABLE OF STATUTES
New!PreorderBernhardt's California Real Estate LawsNew!Estimated: February 16, 2023$255.00
New!California Corporations Code and Commercial Code with Securities Rules and ReleasesNew!Estimated: December 15, 2022$183.00
New!PreorderDeering's California Desktop Code Set SoftboundNew!Estimated: December 30, 2022$507.00