The purpose of this comment is to provide a newly formed, moderate-sized legal firm or the beginning legal individual practitioner with a broad overview of the benefits and problems that a professional corporation [hereinafter PC] offers when compared to a partnership or individual proprietorship structure. The emphasis here will be on the availability of in-depth material in the field along with the governing Internal Revenue Code and Treasury Regulations sections
This Article traces the development of the nonentity and agency approaches to the treatment of nomin...
Professional service providers who wish to organize as multi-person firms have historically been lim...
In the seven years that have passed since the states began toauthorize doctors, lawyers, and other p...
[T]he tax considerations in the formation and operation of a professional corporation are numerous a...
The favorable tax reasons for incorporating a professional practice have been substantially reduced ...
The corporate form is often superior to other business structures because of the financial flexibili...
The purpose of Washington\u27s Professional Service Corporation Act is to provide for the incorporat...
In 1970, Virginia enacted the Professional Corporation Act which permits members of certain professi...
The Professional Association Act passed by the recent Gen- eral Assembly of Virginia becomes effecti...
Professional associations (i.e., corporations) have been specifically authorized by several state le...
The question whether a corporation empowered to engage in any lawful business may furnish profession...
In 1961 the Ohio General Assembly enacted Chapter 1785 of the Ohio Revised Code authorizing the crea...
Due to its flow-through tax advantages and its characteristic of limited liability, the limited part...
In a recent issue of this Journal, Carr and Mathewson (1988) test a model of the impact of limited a...
This Comment argues that every state should allow professionals to take advantage of LLC statutes, a...
This Article traces the development of the nonentity and agency approaches to the treatment of nomin...
Professional service providers who wish to organize as multi-person firms have historically been lim...
In the seven years that have passed since the states began toauthorize doctors, lawyers, and other p...
[T]he tax considerations in the formation and operation of a professional corporation are numerous a...
The favorable tax reasons for incorporating a professional practice have been substantially reduced ...
The corporate form is often superior to other business structures because of the financial flexibili...
The purpose of Washington\u27s Professional Service Corporation Act is to provide for the incorporat...
In 1970, Virginia enacted the Professional Corporation Act which permits members of certain professi...
The Professional Association Act passed by the recent Gen- eral Assembly of Virginia becomes effecti...
Professional associations (i.e., corporations) have been specifically authorized by several state le...
The question whether a corporation empowered to engage in any lawful business may furnish profession...
In 1961 the Ohio General Assembly enacted Chapter 1785 of the Ohio Revised Code authorizing the crea...
Due to its flow-through tax advantages and its characteristic of limited liability, the limited part...
In a recent issue of this Journal, Carr and Mathewson (1988) test a model of the impact of limited a...
This Comment argues that every state should allow professionals to take advantage of LLC statutes, a...
This Article traces the development of the nonentity and agency approaches to the treatment of nomin...
Professional service providers who wish to organize as multi-person firms have historically been lim...
In the seven years that have passed since the states began toauthorize doctors, lawyers, and other p...