Forms Of Company
An analysis of the legal and taxation characteristics of legal forms for doing business in the USA.

• Summary Of Corporate Forms
• Domestic International Sales Corporation
• Limited Partnership
• Limited Liability Company
• "S" Corporation

State Taxation Of Corporations
The basis and rates of state taxation of corporations, and a review of the best states in which to do business.

• State Income Tax
• State Income Tax Rates For 2008
• Business Activity Taxes
• Delaware
• Nevada

Tax Shelters 2005-2008
The two last years have seen an escalation in the tax shelter wars - but it's still possible to shelter income legally.

• Tax Shelters in 2005
• Alphabet Soup
• Tax Advisers Under Attack
• Tax Shelters in 2006-08
• Tax Shelters

US Investment Incentive Programs
Federal and state tax incentive programs to encourage corporate investment.

• Federal Incentives
• State Incentives

Federal Taxation Of Corporations
The basis and rates of federal taxation of regular corporations, and a review of recent developments.

• Taxation of Regular C Corporation
• The President's Tax Panel
• The Tax Increase Prevention and Reconciliation Act of 2005

Corporate Tax Shelters
From time to time, the IRS launches an all out attack on tax shelters, and the shelter industry retreats - but it is soon back again, applying all its wits to the creation of ever more intricate ways of minimising corporate tax bills.

• Introduction
• The Treasury's 2003 Offensive
• Tax Shelter Techniques
• Developments in 2004
• Tax-Shelters in 2006-2008

Tax Filing
The rules for corporate tax filing; and the growing electronic filing sector.

• Filing Requirements Summary
• Electronic Tax Filing

Corporate Employee Fringe Benefits
What you can and can't deduct as fringe benefits for employees, including retirement plans and business travel.

• Introduction
• Business Travel
• Qualified Tuition Reduction
• Housing
• Pensions
• Company Cars
• Medical Expenses