Starting A Small Business In The United States

Introduction

Rayan F. Coutinho, Ph.D.One of the critical determinations to be made when someone intends to start a new business is the choice of entity. Financial situations, future plans, nature of the proposed business, personal liability for debts and obligations of the business, federal income tax treatment, scope of authority of people involved, and the manner of creation are the primary factors that influence the choice of entity. Business law is a creature of state law with the exception of some areas such as federal taxation and securities regulation. Therefore, the entities described below may or may not be available in every state. It is important to consult an attorney to help you make that choice depending on your particular circumstances.

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