Tax Aspects of Franchising /

" ... discusses the legal environment and history of franchising in the United States before analyzing the tax and legal aspects of franchising. The portfolio examines federal and state regulation of franchises, start-up considerations, the different treatment of franchisor and franchisee, and...

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Bibliographic Details
Main Author: Schaeffer, Bruce S
Corporate Author: Tax Management Inc
Format: Book
Language:English
Published: Washington, D.C. : Tax Management Inc. c2012
Series:Tax Management Portfolios ; 559-3rd
Subjects:
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003 OCoLC
005 20120703000000.0
008 120702c20129999dcuuu l 0 2eng d
035 |a (SKY)248822048 
040 |a LWY  |c LWY  |d LLE 
049 |a VLA 
050 1 4 |a KF6289 .A1  |b .T32 v.559 2012 
100 1 |a Schaeffer, Bruce S 
245 1 0 |a Tax Aspects of Franchising /  |c by Bruce S. Schaeffer 
260 |a Washington, D.C. :  |b Tax Management Inc.  |c c2012 
300 |a v. (loose-leaf) :  |b forms ;  |c 28 cm 
490 1 |a Tax Management Portfolios ;  |v 559-2nd 
504 |a Includes bibliographical references (p. C1-C3) 
505 0 |a Detailed analysis. Franchising and Its legal environment -- Franchise transfers and retransfers -- Multiple-unit transactions -- Pooled advertising funds -- Passive "Royalty" income: personal holding company and S corporation Considerations -- State and local tax "Nexus" -- Succession planning for franchisees -- Table of worksheets 
520 |a " ... discusses the legal environment and history of franchising in the United States before analyzing the tax and legal aspects of franchising. The portfolio examines federal and state regulation of franchises, start-up considerations, the different treatment of franchisor and franchisee, and looks at area development agreements as well as many other aspects of operating a franchise." 
650 0 |a Corporations  |x Taxation  |z United States 
650 0 |a Franchises(Retail trade)  |x Taxation  |z United States 
710 2 |a Tax Management Inc 
830 0 |a Tax Management Portfolios ;  |v 559-3rd 
907 |a .b2167293 
998 |a res 
999 |c 101074 
852 |a Law Library  |b Reserve  |h KF6289 .A1 .T32 v.559 2012  |p 33940004187587