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Keywords: business entities
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Journal Articles
The ATA Journal of Legal Tax Research (2016) 14 (1): 1–19.
Published: 01 July 2015
... and operated in the United States. For many years, business entities could choose to operate as either a corporation or a partnership. However, currently, businesses can choose from a variety of entities in which to operate. This article will examine the changes in capital business formations and their impact...