Why is the tax cost of incorporating an existing business generally low, while the tax cost of

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Why is the tax cost of incorporating an existing business generally low, while the tax cost of liquidating a business conducted in corporate form generally high?

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CCH Federal Taxation Basic Principles 2020

ISBN: 9780808051787

2020 Edition

Authors: Ephraim P. Smith, Philip J. Harmelink, James R. Hasselback

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