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Tax Lawyer, Vol. 55, No. 4 CHOICE OF ENTITY FOR A VENTURE CAPITAL START-UP 923 923 CHOICE OF ENTITY FOR A VENTURE CAPITAL START-UP: THE MYTH OF INCORPORATION Daniel S. Goldberg* I. INTRODUCTION Most tax professionals would advise entrepreneurs to commence their start-up business as a limited liability company (LLC), which, absent an election, is treated as a partnership for federal tax purposes. That advice reflects the notion that tax considerations are among the most important in choosing an...

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