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Limited Liability Company: Still the Best Choice for Most Small Businesses  

Author:  Martha Doran.; G.E. Whittenburg.; Radie G. Bunn.

Source: Volume 21, Number 04, Summer 2004 , pp.392-401(10)

Journal of Taxation of Investments

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This article examines the choice of legal entities available for small business owners. The advantages and disadvantages of a sole proprietor, partnership, C corporation, S corporation, and the Limited Liability Corporation (LLC) are evaluated. It is determined that the LLC is the best choice of entity for many small business owners.


Affiliations:  1: School of Accounting, San Diego State University; 2: School of Accounting, San Diego State University; 3: School of Accountancy of Southwest Missouri State University.

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