As an introduction to the subject of this conference, several topics will be discussed. First, the tax and non-tax consequences of conducting business in a partnership form will be examined and compared with the consequences of doing business in a corporate form. The principle concern of this paper, however, is to examine the tax consequences of transferring property to a corporation, whether such transfer is made at the time the corporation is organized or at some subsequent date.
Publication Information & Recommended Citation
Kahn, Douglas A. "Comparison of Major Tax and Legal Advantages of Operating in an Unincorporated Form." In 18th Annual Tax Conference, 7-55. Williamsburg, Va.: Marshall-Wythe School of Law, College of William & Mary, 1972.