аЯрЁБс>ўџ /1ўџџџ.џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџьЅС`№ПhbjbjЫsЫs.ЉЉ" џџџџџџЄ*RRRR ^ *) Жvvvvvvvv ’ ’ ’ ’ ’ ’ $п hG bЖ -vvvvvЖ vvу јјјv:vv јv јјјvj T‰ЏГЧRА"ј4 \љ 0) јЉ вЉ јјЉ  (vvјvvvvvЖ Ж ю vvv) vvvv***ЄЮ„***Ю***џџџџ 1435=3;89A:89 O7K:Choosing the form of business organization 5D5@0B32007600>>@48=0BK: M;5:B@>==0O ?>GB0 acher@wiseowl.ru Icq 170552870, B5;5D>= 89168119086. www.wiseowl.ru Choosing the form of business organization Business organization may operate under a variety of legal forms. The common ones are sole proprietorship, partnership, limited partnership, and corporations. There are also some specialized organizations, such as professional service corporations, authorized by statue so that doctors, lawyers, dentists, and other professional persons are able to obtain the tax advantages of corporations. This article will examine the various forms of organization and the factors that influence the actual selection of a particular form. The factors involved in this selection are applicable to all business, form the smallest to the largest, but the relative influence of the various factors varies greatly, depending on the size of the business. As a particle matter, the very large business must be incorporated, because that is the only method that can bring a large number of owners and inventors together for an extended period of time. The difficulty of deciding which the best form of organization to select is is most often encountered in the closely held business. Taxation is usually the most significant factor. Although a detailed discussion of the tax laws is beyond the scope of this text, some of the general principles of taxation will be presented in order to illustrate the influence of taxation in choosing among organization form. Partnerships developed logically in the law merchant, and the common law of partnerships has been codified in the Uniform Partnership Act. A partnership is an associate of two or more persons to carry as, co-owners, a business for profit. It is a result of agreement. Advantages. The partnership is easily formed, and the costs of formation are minimal. The partnership is not a taxable entity, and losses are immediately deductible. Each partner as a general rule has an equal voice in management. It can operate in any state and is subject to less government regulation. Disadvantages. A partnership may involve only a limited number of people and is easil (*~€Ž’”–žЂЈЊЌp r t Ъ &23=BNerКghјєјєхкјєјєјєјєјгФЛЋŸŸŸpŸŸnŸchš8‹hџ;mH sH Uh~2Rhš8‹CJaJmH sH hn9њhš8‹6CJaJmH sH hn9њhš8‹5CJaJmH sH hš8‹CJaJmH sH hЈhš8‹5CJaJmH sH hз€5CJaJhз€hз€B*CJaJph hз@ hз€hз€hз€mH sH hз€hз€CJaJmH sH hз€hз€CJaJ *€’– ЂЊЌp r t Ъ n ‹ &3eghљљљљљљљљљєьчппггггггб „dh`„gdš8‹$a$gdš8‹gdз€$a$gdз€Ffž$Ifhўy dissolved. Partners have unlimited liability. Income is taxed to a partner whether received or not. ,1hА‚. АЦA!АЅ"АR#n$n%ААФАФ Фœ$$If–тџ!v h5жO5жЖ5жœ5жЗ5ж^5жУ5ж@5ж^5ж а#vO#vЖ#vœ#vЗ#v^#vУ#v@#v^#v а:V –” жррррррррржZџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬіч$6і,ж 5ж 3ж4жpжZџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬ{kd$$If–”жЪ гџ"и t+‰L Œ"ъ"К$€€€€€€€€€ жррррррррржZџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬіч$6ііж$џџџџџџџџџж$џџџџџџџџџж$џџџџџџџџџж$џџџџџџџџџ3ж4жaіpжZџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬџџџЬ†œB@ёџB š8‹1KG=K9CJ_HaJmHsHtHBA@ђџЁB A=>2=>9 H@8DB 0170F0Xi@ѓџГX 1KG=0O B01;8F0і4ж l4жaі .k@єџС. 5B A?8A:0dўoђd з€=0: =0: =0: =0:$dhЄ CJaJmH sH tH " џџџџ@HIKPQUVИЙКхn‹&3e! $ Љ0€€а Љ0€€а Љ0€€а Љ0€€а Љ0€€а Љ0€€а Љ0€€а Љ0€€а Љ0€€а ™0€€д ˜@0€€˜@0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€KPQUVИЙ&3e! $ j‹00 lŒXj‹00  j‹00 hЫ00 hЫ00 hЫ00h‹00h‹00<Сsj‹00j‹000‹j‹00ШЈh h h t„ЉЗИЙзй$ 3>es$ 33@V$ $ њ09хџ;з€š8‹Ј(§@HIKPQUV$ –џ@€ЈЎИ@„Р{(К" ``@`0@џџUnknownџџџџџџџџџџџџGЬ‡z €џTimes New Roman5€Symbol3&Ь ‡z €џArial"qˆ№Фh’ЪДfљЂЖf\Ц\Ц!№ЅnДД24   2ƒq№HX)№џ?уџџџџџџџџџџџџџџџџџџџџџџ;2џџAnna ChernenkoAnna Chernenkoўџр…ŸђљOhЋ‘+'Гй0|˜ЄАШдрє  8 D P\dltуAnna Chernenko Normal.dotAnna Chernenko4Microsoft Office Word@@мy‡Ч@юТ”ГЧ\ЦўџеЭеœ.“—+,љЎ0№ hp€ˆ˜  ЈАИ Р ЭуHome Ј   Эрчтрэшх ўџџџўџџџўџџџ !"#$%ўџџџ'()*+,-ўџџџ§џџџ0ўџџџўџџџўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџRoot Entryџџџџџџџџ РF`иžЏГЧ2€Data џџџџџџџџџџџџ1TableџџџџWordDocumentџџџџ.SummaryInformation(џџџџџџџџџџџџDocumentSummaryInformation8џџџџџџџџ&CompObjџџџџџџџџџџџџqџџџџџџџџџџџџўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџўџ џџџџ РFФюъѓьхэђ Microsoft Office Word MSWordDocWord.Document.8є9Вq