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NALC Agricultural Entities Article - Department of Agricultural - agecon okstate

NALC Agricultural Entities Article - Department of Agricultural - agecon okstate 2025

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The document is a comprehensive research article from the National Center for Agricultural Law Research and Information, authored by Carol R. Goforth, providing an overview of various organizational and ownership options available to agricultural enterprises. It discusses different business structures including sole proprietorships, general partnerships, limited partnerships, limited liability partnerships (LLPs), limited liability limited partnerships (LLLPs), limited liability companies (LLCs), corporations, and cooperatives. The article emphasizes the legal and tax considerations associated with each structure, highlighting their advantages and disadvantages in the context of agricultural operations. It aims to inform readers about the complexities of choosing the appropriate business form while noting that specific state laws may vary.

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