The corporate form is often superior to other business structures because of the financial flexibility available to the corporation under the corporate income tax provisions of the Internal Revenue Code. The author reviews these sections of the Code and discusses how they affect the decision of a small business to incorporate.
Watson, Susan B.
"Notes and Comments: Federal Income Tax Aspects of Incorporating the Small Business,"
University of Baltimore Law Review: Vol. 4
, Article 8.
Available at: http://scholarworks.law.ubalt.edu/ublr/vol4/iss2/8