IRS PUBLICATION 334: TAX GUIDE FOR SMALL BUSINESS
A document that gives general information on federal tax laws that is applicable to small businesses. Published by the Internal Revenue Service (IRS), it explains several tax credits and deductions available and the treatment for both business income and expenses. It also denotes the forms to be filled out, business income to be reported, accounting method to use, and the steps to do if a business is sold or dissolved during the year.
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Robert C. Merton
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Form 3903
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