Ownership Form

Ownership Form means:
the method of owning property, which affects income tax, estate tax, continuity, liability, survivorship, transferability, and disposition at death or bankruptcy. Ownership forms include sole proprietorship, C corporation, S corporation, partnership, limited partnership, joint tenancy, tenancy by the entirety, tenancy in common, and tenancy in severalty.

See also the entries Income Tax and State Income Tax in the American Encyclopedia of Law.

See Tax Forms in the Encyclopedia.