21) Jeremy is thinking of starting up a small business selling NASCAR memorabilia. He asks his
friend, Carmen, if she’d like to join him in setting up a partnership to start the business. What is
one disadvantage in joining the partnership that Carmen should consider?
A) Carmen should realize that profits in the partnership will be reduced by dividend payments to
shareholders.
B) Carmen should realize that, as an owner of the business, she will be personally responsible for
the debts of the business.
C) Carmen should realize that the profits of the business will also be taxed as dividend income,
so she faces the potential for double taxation of that business income.
D) Carmen should realize that the Jeremy will have complete control over the business because it
was his idea.
22) Which of the following is an advantage of starting a new business as a corporation?
A) double taxation
B) ease in setting up
C) low expenses of legally organizing
D) greater ability to raise funds
23) In the United States, corporate profits are taxed
A) only at the corporate level.
B) only when investors receive dividends.
C) at both the corporate level and when investors receive dividends.
D) neither at the corporate level nor when investors receive dividends.