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the american bar association family legal guide phần 8

quyết định trước những loại xe bạn cần, và bao nhiêu bạn có thể đủ khả năng để chi tiêu. Hãy suy nghĩ về kích thước của một chiếc xe gia đình lớn hoặc một chiếc xe hơi thể thao jazz? Hãy suy nghĩ về các lựa chọn à người tiêu dùng pháp luật khác bảo đảm thu hồi ô tô cho thuê và thuê Kiểm tra sửa chữa & Dịch vụ Hợp đồng tự động | Simpo PDF Merge and Split Unregistered Version - http www.simpopdf.com basis. It is also possible to convert an S corporation to a C corporation without adverse tax consequences. But it is not possible to convert any type of corporation into a proprietorship partnership or limited liability company or to convert a C corporation into an S corporation without serious tax problems. Finally as is the case with non-tax factors be alert to special facts that may end up limiting the available choices. For example if the business will have a corporate shareholder then Subchapter S will not be available and a partnership or limited liability company will have to be used if pass-through tax treatment is desired. GETTING ORGANIZED This section will describe in general terms the legal steps that must be taken to organize a new business and get it to the operational stage. Q. In which state should the business be organized A. In the state where the business will have its principal place of business. This will generally also be the state where the principal investors live. Every state s laws have some shortcomings but as a general rule these can be overcome by carefully drafted agreements. Sidebar Incorporating In a Friendly State Some states have a reputation for having laws favorable to a particular form of business. This is true for example with respect to the Delaware Corporation Code. The features of the Delaware Corporation Code that are touted as being important reasons for incorporating there are for the most part applicable only to large corporations with hundreds of shareholders. For example if a small corporation whose investors and business operations are in Oregon were to incorporate in Delaware the corporation would have to qualify as a foreign corporation in Oregon. Moreover annual fees and license taxes would have to be paid in both states and a lawyer admitted to practice in Delaware would have to be retained whenever a corporate law problem involving the .