Small business formation handbook:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York [u.a.]
Wiley
1999
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | X, 245 S. |
| ISBN: | 0471314757 |
Staff View
MARC
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Record in the Search Index
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| adam_text | CONTENTS PART I
The Choices
Descriptions of Types of Business Forms
Chapter 1 Sole Proprietorship 3
Ownership 3
Liability for Debts of the Business 3
Amount of Investment 4
What Can Be Invested in the Business 4
Future Size of the Business 5
Management 5
Employee Ownership of Part of Business 5
Sale of All or Part of the Business 5
Location of Business 5
Geographic Area of Operations 6
Income Tax Status 6
Self Employment Taxes (e.g., Social Security or FICA
and HI Tax) 6
Other Taxes and Fees 7
Fringe Benefits 7
Estate Planning Considerations 8
Complexity, in General 9
Chapter 2 General Partnerships 10
Ownership 10
Liability of Owners for Debts of the Business 10
Amount of Investment 11
What Can Be Invested 11
Future Size of the Business 11
Management of the Business 11
Employee Ownership of Part of the Business 12
Sale of All or Part of the Business 12
Location 12
Geographic Area of Operations 12
Income Tax Considerations 13
v
CONTENTS Other Taxes and Fees 15
Fringe Benefits 15
Estate Planning Considerations 15
Ease of Dissolution 15
Complexity, in General 15
Chapter 3 Limited Partnerships 17
Ownership 17
Liability for Debts of Business 17
Management 17
Securities Regulations 18
Chapter 4 C Corporations 19
Ownership 19
Liability for Debts of Business 20
Amount of Investment 20
Type of Investment 20
Future Size of Business 20
Management 20
Employee Ownership of Part of Business 21
Sale of All or Part of Business 21
Location of Business 21
Geographic Area of Operations 21
Income Tax Considerations 21
Other Taxes and Fees 23
Securities Regulations 23
Fringe Benefits 23
Estate Planning Considerations 24
Ease of Dissolution 24
Complexity, in General 24
Chapter 5 S Corporations 25
Ownership 25
Classes of Stock 25
Future Size of Business 25
Employee Ownership of Part of Business 26
Geographic Area of Operations 26
Income Tax Considerations 26
Fringe Benefits 26
Estate Planning Considerations 26
Ease of Dissolution 27
Complexity, in General 27
Chapter 6 Limited Liability Company 28
Ownership 29
Liability for Debts of Business 29
Amount and Type of Investment 29
Future Size of Business 29
vi
CONTENTS
Management 30
Employee Ownership of Part of Business 30
Sale of All or Part of Business 30
Location of Business 30
Geographic Area of Operations 30
Income Tax Considerations 30
Other Taxes and Fees 31
Securities Regulations 31
Fringe Benefits 31
Estate Planning Considerations 31
Ease of Dissolution 31
Complexity, in General 31
PART II
Setting Up Your Business—
The Forms and the Details
Chapter 7 Setting Up Your Business as a Sole
Proprietorship 35
Application for Employer Identification Number
(IRS Form SS 4) 35
Registration with the State Tax Authorities 36
Local Business License 36
Registering Your Fictitious Name 36
Registering Your Business Name and Trademark 37
Help from the U.S. Patent and Trademark Office 38
Buying a Going Business 38
Asset Acquisition Statement 38
Comply with the Bulk Sales Law 39
Other Income Tax Forms You Will or May Be Filing 39
Profit or Loss from Business 39
Depreciation and Amortization 40
Sales of Business Property 40
Expenses for Business Use of Your Home 40
Self Employment Tax 40
Chapter 8 Setting Up Your Business as a Partnership 80
Registering the Partnership 80
Partnership Agreement 80
Income Tax Forms You Will Be Filing 81
Partnership Return of Income 81
Limited Partnerships 82
Chapter 9 Corporations 126
Setting Up the Corporation and Making It Legal 126
Pre Incorporation Agreement 126
Application for Reservation of Corporate Name 127
vii
CONTENTS Articles of Incorporation 128
Acceptance of Appointment by Resident Agent 128
Keeping the Corporation Alive 129
Annual Reports to the State 129
Apply to the IRS for the Corporation s Employer Identification
Number (EIN) 129
More Tasks to Keep Your Corporation Alive 130
Corporate Bylaws 130
Minority Stockholders 131
Stockholders Agreement 132
More i s to Dot 132
Other Documents You May Need in the Initial Stages of
Establishing Your Corporation 133
Section 1244 Clauses 133
Your Future Corporate Life (Legalities and Tax Filing) 134
Annual Stockholders Meeting 134
Annual Board of Directors Meetings 134
Annual Income Tax Returns (Corporations) 135
S Corporation 136
Meet the Qualifications for S Corporation Status 136
Action by the Board of Directors 137
Action by the Stockholders 137
Make a Timely Application to the IRS 137
Minority Stockholder Protection 138
Annual Income Tax Returns (S Corporations) 138
Chapter 10 Limited Liability Companies (LLCs) 212
Initial Forms That Start Your Limited Liability
Company 212
Reservation of an LLC Name 213
Articles of Organization 213
Annual Reports 213
Operating Agreement of an LLC 213
LLCs and the Securities Laws 214
Income Tax Status and Forms, LLC 214
Multimember LLCs 215
Single Member LLCs 215
The Check the Box Form 215
Other Forms an LLC Should File 216
Records an LLC Should Keep 216
Limited Liability Partnership (LLP) 217
Appendix 239
Securities and Exchange Commission (SEC),
Contact Information 239
Addresses of Secretary of State Business Sections 239
Index 243
viii
LIST OF FORMS Application for Employer Identification Number (IRS Form SS 4) 42
Application for Registration as a Sales Tax Vendor (New York State) 46
Trademark/Service Mark Application (U.S. Department of Commerce) 52
Excerpt from Government Brochure About Trademarks 54
Asset Acquisition Statement (IRS Form 8594) 55
Bulk Sales Agreement 59
Bulk Sales Affidavit 60
Profit or Loss From Business (IRS Form Schedule C) 61
Depreciation and Amortization (IRS Form 4562) 70
Sales of Business Properly (IRS Form 4797) 72
Expenses for Business Use of Your Home (IRS Form 8829) 74
Self Employment Tax (IRS Schedule SE—Form 1040) 78
Example of General Partnership Agreement 83
U.S. Partnership Return of Income (IRS Form 1065) 85
Capital Gains and Losses (IRS Schedule D—Form 1065) 116
Partner s Share of Income, Credits, Deductions, etc.
(IRS Schedule K l—Form 1065) 120
Certificate of Limited Partnership 122
Sample Preincorporation Agreement 140
Application for Reservation of Corporate Name 141
Articles of Incorporation (Nevada) 142
Why Incorporate in Nevada 143
Certificate of Incorporation (Delaware) 144
Application for Certificate of Authority (Texas) 147
Certificate of Acceptance of Appointment by Resident Agent (Nevada) 152
Corporate Bylaws 153
Corporate Shareholders Agreement 162
ix
LIST OF FORMS Waiver of Notice of Meeting of Directors 173
Minutes of Initial Meeting of the Board of Directors 174
Minutes of Organizational Meeting oflncorporators, with Waiver of Notice 177
Minutes of Organization Meeting of Incorporators 178
Section 1244 Clause 180
Minutes of Annual Stockholders Meeting 181
U.S. Corporation Income Tax Return (IRS Form 1120) 182
U.S. Corporation Short Form Income Tax Return 186
Capital Gains and Losses (IRS Schedule D—Form 1120) 188
Estimated Tax for Corporations (IRS Form 1120 W) 190
Extension of Time to File Corporation Income Tax Return (IRS Form 7004) 196
Resolution by Board of Directors Electing S Corporation Status 198
Election by a Small Business Corporation [for S Status] (IRS Form 2553) 199
Letter from the IRS Accepting S Status Election 203
Cash Distributions Required to Meet Income Tax Obligation 204
U.S. Income Tax Return for an S Corporation 205
Capital Gains and Losses and Built in Gains (IRS Schedule D—Form 1120 S) 209
Shareholder s Share of Income, Credits, Deductions, etc. (IRS Schedule K l—
Form 1120 S) 210
Articles of Organization, Limited Liability Company (California) 218
Limited Liability Company, Statement of Information (California
Annual Report) 220
Limited Liability Company Operating Agreement 222
Entity Classification Election (IRS Form 8832) 233
Florida Statutes 608.4101 237
x
|
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| isbn | 0471314757 |
| language | English |
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| spelling | Cooke, Robert A. Verfasser aut Small business formation handbook Robert A. Cooke New York [u.a.] Wiley 1999 X, 245 S. txt rdacontent n rdamedia nc rdacarrier Kleinbedrijf gtt New business enterprises Nieuwe ondernemingen gtt Small business - Management Recht Small business Law and legislation United States Klein- und Mittelbetrieb (DE-588)4031031-0 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Klein- und Mittelbetrieb (DE-588)4031031-0 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008500908&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Cooke, Robert A. Small business formation handbook Kleinbedrijf gtt New business enterprises Nieuwe ondernemingen gtt Small business - Management Recht Small business Law and legislation United States Klein- und Mittelbetrieb (DE-588)4031031-0 gnd |
| subject_GND | (DE-588)4031031-0 (DE-588)4078704-7 |
| title | Small business formation handbook |
| title_auth | Small business formation handbook |
| title_exact_search | Small business formation handbook |
| title_full | Small business formation handbook Robert A. Cooke |
| title_fullStr | Small business formation handbook Robert A. Cooke |
| title_full_unstemmed | Small business formation handbook Robert A. Cooke |
| title_short | Small business formation handbook |
| title_sort | small business formation handbook |
| topic | Kleinbedrijf gtt New business enterprises Nieuwe ondernemingen gtt Small business - Management Recht Small business Law and legislation United States Klein- und Mittelbetrieb (DE-588)4031031-0 gnd |
| topic_facet | Kleinbedrijf New business enterprises Nieuwe ondernemingen Small business - Management Recht Small business Law and legislation United States Klein- und Mittelbetrieb USA |
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