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Corporate Tax

There are four basic types of business entity:

1. corporations (C and S)
2. limited liability companies
3. partnerships (general and limited)
4. sole proprietorships

Basically, if someone is the only owner of a business, that person will be able to form any of the types except a partnership. If there are two or more owners, they will be able to form any business type except a sole proprietorship. Tax law is a large and complicated subject.

Inside Corporate Tax