The single-member limited liability company or the single shareholder S corporation: A life-cycle analysis of the chosen path.
Document Type
Article
Publication Date
2000
Date Issued
January 2000
Date Available
December 2013
ISSN
1099-7407
Abstract
Excerpt: “…This article follows a life cycle approach. We first look at the differences between forming a single-member LLC and a single-share holder S corporation. The analysis then turns to an examination of the dissimilarities encountered during the operation of each entity, including nonliquidating distributions to the sole owner. This is followed by a discussion of both the sale of the business to another party, and finally by the tax rules surrounding a liquidation of the entity itself…” (p.34)
Language
en_US
Publisher
Commerce Clearing House
Recommended Citation
Fellows, J.A. & Yuhas, M.A. (2000). The single-member limited liability company or the single shareholder S corporation: A life-cycle analysis of the chosen path. Journal of Passthrough Entities, 3(3), 33-48.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
Comments
Excerpt only. Full-text article is available only through licensed access provided by the publisher. Published in Journal of Passthrough Entities, 3(3), 33-48.