TITLE

Choose your entity: corporations vs. partnerships

AUTHOR(S)
Battersby, Mark E.
PUB. DATE
May 2008
SOURCE
Primary Care Optometry News;May2008, Vol. 13 Issue 5, p10
SOURCE TYPE
Newspaper
DOC. TYPE
Article
ABSTRACT
The article focuses on choosing a business entity which will be used by optometrists in operating their practices for tax purposes. It details the significant differences in federal income tax treatment among corporations and partnerships in terms of the amount of taxes paid, amount of paperwork required for the practice, personal liability faced by the principals and the practice's ability to raise money. Options given to optometry practices in the annual tax return were also listed.
ACCESSION #
31949914

 

Related Articles

  • What is the value of business valuations?  // Optometry Today;5/30/2009, Vol. 48 Issue 11, p54 

    The article explains the value of an independent business valuation to optometry practitioners. It suggests that knowing the value of a business helps optometrists react efficiently and without delay to any new and unexpected business opportunity that presents itself. It also advises...

  • Discussion of the Link Between Taxes and Incentives in the Choice of Business Form: The Case of Partnerships. Hart, Oliver // Journal of Accounting, Auditing & Finance;Summer89, Vol. 4 Issue 3, p367 

    This article comments on an argument by Halperin and Maindiratta which explains how taxes affect the parties' choice of organizational form. It appears that the tax authorities impose constraints on the contractual arrangements that are possible under each form. These constraints imposed by the...

  • Partnership or Subchapter S Corporation? Byerhof, Lloyd A.; Lanuza Jr., Vincent L. // American Bar Association Journal;Apr76, Vol. 62 Issue 6, p505 

    Discusses the taxation of partnerships and Subchapter S corporations, two of the most often recommended forms of organization for small or family businesses in the United States. Analogy of the Subchapter S corporation to a partnership; Income tax differences between the two forms of...

  • Partners--250 Miles Removed.  // Review of Optometry;Sep2013 Supplement Women In Optometry, p5 

    The article discusses how optometrist Kristin O'Brien was able to start her private practice with support through a special partnership model. O'Brien established the Michigan Optometric Student Private Practice Association to help students learn the business skills involved in a private...

  • 9 Partners, 7 of them women.  // Review of Optometry;3/15/2008 Women in O, Vol. 145, p12 

    The article focuses on the strategies applied by optometrists (O.Ds.) Carole Burns and Mark Wright in attracting partners for their optometry practice, Professional Vision Care. They have eight partners, six of whom are women. Burns and Wright searched for ODs who wanted to work their...

  • Partnership by Design and Circumstances.  // Review of Optometry;Mar2010 Women In Optometry Supplmnt, p10 

    The article reports on the partnership of women optometrists Beth Triebel, Wendy Muller and Melissa Billings at Vision Park Family Eye Care in Urbandale and West Des Moines, Iowa. It states that the women were not optometry school classmates and women optometrists are the ones who buying as...

  • Partner in haste, repent at leisure. Patton, Carol; Baggett, Dan A.; Larcabal, John // Optometry Times;Jul/Aug2009, Vol. 1 Issue 5, p36 

    This article discusses strategies that optometrists can adopt in finding a partner and in making the partnership successful. The first step is to determine what the partnership or the practice wants to accomplish. Optometrist Dan A. Baggett says there is a need to find a partner with different...

  • Balancing Patience and Eagerness. Bijlefeld, Marjolijn // Review of Optometry;Nov2008 Women in Optometry, p3 

    The article discusses various reports published within the issue, including one by optometrist Tanya Mahaphon on her decision to wait patiently for the right practice, another one on optometrist Dawn Dunford's patient approach to bringing new doctors into rural Manitoba and her desire to...

  • First Practice Metrics.  // Review of Optometry;Mar2010 Women In Optometry Supplmnt, p7 

    The article presents a report titled Key Metrics of New Independent Optometric Practices released by First Practice Academy that says women were more likely to start a practice from scratch than men while men were more likely to acquire an existing practice than women among new practice owners.

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics