For a general overview of the different types of business entities, see my other article Choosing the Correct Business Entity: The Basics. For a quick reference, see also the chart in our article ...

This is part two of a two-part series on Internal Revenue Code Section 1031 tax-deferred exchange transactions. The first article provided an overview of the basic rules that govern 1031 exchanges.

A limited liability company, or LLC, can be an attractive way to organize smaller businesses that don't plan to significantly expand. The LLC offers the personal liability protection and fringe ...

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