Business Structures (IRS)
Internal Revenue Service
The IRS hub explaining how sole proprietorships, partnerships, corporations, S corporations, and LLCs are treated for federal tax purposes, with links to each entity's filing requirements and forms. US federal tax authority; state law governs formation separately.
More resources on Legal Structure (LLC, Corp, etc.)
Lecture 18: Legal and Accounting Basics for Startups
Stanford CS183B lecture in which Y Combinator's CFO Kirsty Nathoo and general counsel Carolynn Levy cover incorporating as a Delaware C corporation, founder equity and vesting, 83(b) elections, fundraising paperwork, bookkeeping, and cash management. Founders can avoid common early legal and accounting mistakes.
Cooley GO
Cooley LLP's free startup resource hub with legal document generators, guides and articles on company formation, founder equity, co-founder agreements and financing. Readers learn the legal mechanics of structuring partnerships and early deals before engaging counsel.
LLC or Corporation? Choose the Right Form for Your Business
Nolo's reference by attorney Anthony Mancuso covering how each entity type allocates personal liability and taxes, how to convert from one form to another, and what registering to do business in additional states requires. 10th edition, 2023; US state and federal law.
LLC vs. S-Corp vs. C-Corp: Explained in 100 Pages or Less
Missouri CPA Mike Piper's 118-page plain-English treatment of how sole proprietorships, partnerships, LLCs, S corps, and C corps are taxed, plus what limited liability actually protects against and when an S election reduces self-employment tax. 2024 edition, US law.
Comparison of C Corp, S Corp and LLC Entity Types
Side-by-side matrix from Cooley LLP scoring C corps, S corps, and LLCs on fifteen attributes including pass-through taxation, QSBS gain exclusion, capital structure limits, tax-free restructuring, IPO path, and employee incentive options. Footnotes explain where the yes/no format oversimplifies.
Choosing the Correct Business Entity: The Basics
Startup law firm Cooley's prose introduction to corporations, S corporations, partnerships, LLCs, and sole proprietorships, framing entity choice around liability exposure, double taxation, investor expectations, equity incentives for employees, and formation cost. US-focused, written for founders planning to raise money.