After considerable research, Brock and Louise decided to open a well known franchise restaurant, Sammy's Sandwich Shop. Before opening the shop in a nearby strip shopping center, Brock and Louise paid $1,000 to an attorney to incorporate their business as
Corporations file articles of incorporation
General partnerships may be formed by written agreement among the
partners, called a partnership agreement, or may be formed informally without
a written agreement when two or more owners join together in an act
The definition of property as it relates to a 351 transaction includes money
Although a corporation may report a temporary book-tax difference for an item of
income or deduction for a given year, over the long term the total amo
The trade-show rule allows businesses to maintain a sample
room for up to four weeks per year.
Giving samples and promotional materials without charge is a
protected solicitation activity.
Physical presence does not always create sales and use