Corporate Formations and Capital Structure
| Organization Forms Available |
| Check-the-Box Regulations |
| Legal Requirements for Forming a Corporation |
| Tax Considerations in Forming a Corporation |
| Section 351: Deferring Gain or Loss Upon Incorporation |
| Choice of Capital Structure |
| Worthlessness of Stock or Debt Obligations |
| Tax Planning Considerations |
| Compliance and Procedural Considerations |
| Financial Statement Implications |