TypesofOrganizationalForms(英文版)(pdf24页)分析.pdf

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TypesofOrganizationalForms(英文版)(pdf24页)分析.pdf

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Session 5 - Types of Organizational Forms Business organizations Taxpayer is the own er(s) Taxpayer is the corporation Organization is exempt Sole props C corps Governments Partnerships Some special cases Non-profits LLCs RICS, REITS Pensions S corps PHC 15.518 Fall 2002 Session 5 Partnerships �Non-tax features • Flexible ownership • Limited partners have limited liability • Must have at least one general partner �Tax features • No partnership level tax, also no deferral • Items of income retain character • Special allocations of income and deductions • Basis includes share of partnership liabilities (complicated) 15.518 Fall 2002 Session 5 C Corporations �Non-tax features • Limited liability • Flexible capital structure ownership �Tax features • Deferral of personal taxes until dividends are paid or shares are sold • Double taxation • Can not pass through losses • Capital losses can only offset capital gains 15.518 Fall 2002