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American Bar Association Young Lawyers Division The 101 Practice Series: Breaking Down the Basics © 2007 American Bar Association All Rights Reserved Choosing The Best Entity For Your Firm By André E. Carman You have decided to set up your own firm -now what? One of the next steps to take is to determine the type of entity in which you will provide your services. This is a critical step that will determine how your income is reported to the tax authorities and your...

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