文章基本信息

标题：Notes and Comments: Federal Income Tax Aspects of Incorporating the Small Business
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作者：Watson, Susan B.
期刊名称：University of Baltimore Law Review
印刷版ISSN：0091-5440
出版年度：1975
卷号：4
期号：2
页码：8
出版社：University of Baltimore Law
摘要：The corporate form is often superior to other business structures because of the financial flexibility available to the corporation under the corporate income tax provisions of the Internal Revenue Code. The author reviews these sections of the Code and discusses how they affect the decision of a small business to incorporate.