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| Why Should I Incorporate My Business? | |
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| What a Corporation Is, and What It Is Not | |
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| Who Starts and Who Owns a Corporation? | |
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| Reasons to Incorporate Your Business | |
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| Limiting Your Liability for Business Debts | |
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| Liability of Stockholders Who Are Also Employees of Small Corporations | |
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| Save Payroll Cash by Incorporating | |
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| Tax Savings | |
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| Prestige of a Corporation | |
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| Ease of Transferring Ownership | |
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| Reasons Not to Incorporate Your Business | |
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| Corporations and Other Business Forms Are Too Complicated | |
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| Corporations Cost Too Much to Set Up and Operate | |
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| My Business Is Too Small to Incorporate | |
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| A Corporate Form Does Not Entirely Protect Professionals | |
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| How Incorporating Can Result In Tax Savings | |
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| Tax Savings In a Corporation? Maybe | |
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| The Organization of this Chapter | |
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| An Example of Tax Saving from a Corporation | |
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| Some Background, Concepts, and Explanations | |
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| How Your Business Tax Picture Changes When You Incorporate | |
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| How a Sole Proprietorship Is Taxed | |
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| How a Corporation Is Taxed | |
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| Double Taxation of Corporate Profits | |
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| How to Cope with Double Taxation of Your Corporation | |
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| Pay Dividends Between May 6, 2003 and December 31, 2008 | |
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| Keep Earnings in the Corporation | |
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| Pay Salaries to Stockholders/Employees | |
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| The IRS Position on Salary Levels for Stockholder/Employees | |
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| Pay Interest to Stockholders | |
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| Alternative Minimum Tax on Corporations | |
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| What If the Corporation Has a Net Loss Instead of Net Taxable Income? | |
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| S Corporations | |
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| How Stockholders Take Profits out of an S Corporation | |
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| The Disadvantages of an S Corporation | |
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| Type of Stockholders | |
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| Number of Stockholders | |
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| Use of the Corporation's Loss, If It Has a Bad Year | |
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| Flow-through of Certain Tax Attributes to the Stockholder | |
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| S Corporations Are Limited to One Class of Stock | |
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| When to Use an S Corporation | |
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| The Alternatives to Forming a Corporation | |
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| Sole Proprietorship | |
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| General Partnership | |
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| Limited Partnership | |
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| Limited Liability Company (LLC) | |
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| Other Entities With Limited Liability of the Owners | |
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| Passive Losses | |
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| Which Business Form Best Attracts Investors to Your Enterprise? | |
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| How to Structure a Corporation | |
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| The Basic Corporation | |
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| Assets, Liabilities, and Equity | |
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| How to Invest In Your Corporation | |
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| Debt versus Equity | |
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| The IRS Position on Debt versus Equity | |
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| How to Invest In Your S Corporation | |
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| Keep Control of Your Corporation If Possible | |
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| Planning Your Corporation | |
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| Do-It-Yourself Incorporation | |
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| Using Professionals | |
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| Choosing an Attorney | |
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| Choosing an Accountant | |
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| Planning the Specifics of Your Corporation | |
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| Decide on the Size of the Initial Investment in the Corporation | |
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| Size Your Investment to Qualify for Treatment as a Small-business Corporation | |
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| Who Will Be the Owners (Stockholders) of Your New Corporation? | |
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| Determine How Many Shares of Stock Will Be Authorized and Issued | |
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| Determine What the Price per Share of Stock Will Be | |
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| Determine Who Will Be the Directors and Officers, and Assign Duties | |
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| Prepare a Pre-incorporation Agreement | |
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| Determine Who Will Be the Incorporator(s) | |
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| Select a Resident Agent for Your Corporation | |
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| Have All Prospective Stockholders Sign a Stock Subscription | |
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| Determine the State in Which You Will Incorporate | |
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| Choose a Name for Your Corporation | |
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| Determine If You Can Use a Simplified Procedure | |
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| Prepare a Pre-incorporation Agreement | |
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| Prepare a Stockholders' Agreement | |
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| Steps to Create and Run Your Corporation | |
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| Steps to Forming Your Corporation | |
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| Initial Action the Incorporator(s) Should Take | |
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| Hold Organizational Meetings | |
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| Organizational Meeting of the Stockholders | |
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| Organizational Meeting of the Board of Directors | |
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| Register Your Corporation with the Internal Revenue Service (IRS) | |
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| Register Your Corporation with Your State's (and Any Foreign State's) Tax Authorities | |
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| Elect S Status for Your Corporation If That Is Your Decision | |
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| Pay Particular Attention to the Initial Corporate Income Tax Return | |
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| Steps to Keep Your Corporation Alive | |
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| Hold the Annual Stockholders Meeting Every Year | |
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| Hold an Annual Board of Directors Meeting Every Year | |
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| Special Meetings of the Board of Directors (or of Stockholders If There Is No Board of Directors) | |
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| Live Your Corporate Life as If You Meant It | |
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| Nonprofit Charitable Organizations | |
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| Useful Forms | |
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| Useful Addresses | |
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| Short Course in Corporate Finance Terms | |
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| Glossary | |
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| Index | |