Failure to Launch

Frazer, Linval
May 2015
CPA Journal;May2015, Vol. 85 Issue 5, p34
Academic Journal
The article focuses on the tax benefits available to small business owners as their startup fails. Topics discussed include the need for small businesses to distinguish startup, organizational, and syndication costs, reduction of startup and organizational costs under U.S. Internal Revenue Code (IRC), and tax consequences for businesses.


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