Business? ???? ????? ?? ??? business? ??? ??? ?? ?? ?? ?? ???, ???? business? ??? ??? ?? ???. ????? sole ownership, corporation, partnership, llc? ?? ??? ? ??? ??, ?? ???? ??? ??? ??.

��???? ?????. ??? ??? ?? income tax, payroll tax, estate tax? ??? ??? ? ??.

��???? ???? ???. sole ownership, general partnership? ?? ???? limited partnership, LLC, corporation? ???? ??.

��???? ???? ?? ???. ??? ??? ??? business? sole ownership?? ?? ? ? ???, ???? ??? ??? ??? ? limited partnership? ???? ???? ??? ??? ???? ??? ?? ??? ???.

��???? ???? ?? ???? ?? sole ownership?? general partnership? ?? ??? ?? ??? ?? ?? LLC, corporation ?? ?? ????? ??? ? ???? ?? ??? ???? ???.

��??? ???? ??? ???? ? ??? ???? ?? ????? gift? ??????, ?? ??? ?????, ???? ? ??? ?? ?? ??? ???.
??? ?? ??? ??? ???? ? ??? ?? ??? ??? ?? ??. partnership, llc, S corporation?? ??? ?? ??? ??? ???? ???? ?? ?? ??? 100% ??? ?? ?? ??.

1) S corporation?? ??? ?? ??? ? ??? ?? ??? ?? ? ?? basis? ??? ?? ??. ??? ????? ?? basis? ??? ?? S corporation? ??? ?? ??? basis? ????. ???? S corporation? ?? ???? ?? ???? ??? ?? ??? ?? ??? ??? ?? ??? ?? ??? ???.

2) Partnership ??? ?? ?? basis? ?? ??? ?? ??? ????.

3) ?? ?? rental activity? ???? ??? material?? ?? ?? ?? ?? ? business? passive business?? ??? ??? ?? ???? ?? ? ??? ?? passive ??? ??? ?? ? ??.

4) ?? ??? at risk limitation, ? ??? ??? ??? ??? ?? ?? ?? ??. ???? ?? ??? partnership ??? ?? ?? basis? ?? ?? ??? ??? ?? ???? ?? ????. ? ??? ????? ???.
Partnership, LLC, S corpora-tion?? ??? ?? ??? ?? ?? ??? ?? ?? ????. ??? ??? ?? basis? ?? ????? ?? ????? ??? ? ??? ??, ?? ??? ??? ?? ?? ? ??. ???? ???? ?? ? ??? ?? ???? ??? ???. ?? ?? ?? business ??? ??? ? ?? ?? ??? ?? ?? ?? ?? ???.

(213)219-3932
? AM 1650 ??? ??
???? ??
??? ? CPA