Methodology to Identify Small Businesses and Their Owners

by United States Department of the Treasury and U.S. Department of the Treasury

Although "small business owners" are often the subject of tax policy debate, a consensus does not exist regarding the specific attributes that distinguish small businesses from other firms. Previously, the Office of Tax Analysis had counted a small business owner as any individual who receives flow-through income from a sole proprietorship, partnership, S corporation, farming operation or miscellaneous rental activity. This overly broad definition...

• Format: Paperback
• Language: English
• ISBN: 150105189X
• ISBN13: 9781501051890
• Release Date: September 2014
• Publisher: Createspace Independent Publishing Platform
• Length: 42 Pages
• Weight: 0.27 lbs.
• Dimensions: 0.1" x 8.5" x 11.0"