Tax
Aug. 15, 2003
Deductibility of Medical Expenses, Premiums Depends on Entity Type
Focus Column - Tax Law - By Robin C. Gilden and Kalyani R. Chirra - Selecting a business entity requires considering the federal income-tax deductions applicable to payment of health-insurance premiums and medical expenses by self-employed individuals, partnerships (including limited liability companies, which are treated as partnerships for income-tax purposes) and S and C corporations. The entities offer different benefits.
Tax Law
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