TITLE

Failure to Launch

AUTHOR(S)
Frazer, Linval
PUB. DATE
May 2015
SOURCE
CPA Journal;May2015, Vol. 85 Issue 5, p34
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
102909743

 

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