Articles in regional publications that pertain to a wide range of North Carolina-related topics.
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for Carolina Coast Business Review Vol. 5 Issue 1, Jan 1987
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Record #:
30496
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The scope of the Tax Reform Act of 1986 is remarkably broad, affecting practically every taxpayer, and many will face new tax-planning decisions. This article summarizes some of the more significant changes in tax law affecting individuals and businesses in North Carolina. Some of these changes pertain to tax rates, tax credits, personal exemptions, income, and itemized deductions.
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Record #:
30498
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One of the reasons why many business firms incorporate is the limited liability feature of the corporate firm, but the shareholder’s liability for corporate obligations is limited to capital contributions. This article examines situations in which a corporation’s creditors and other claimants may have recourse against the personal assets of shareholders, and discusses legal procedures under the North Carolina Business Corporation Act.
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Record #:
30500
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Abstract:
In comparison to 1985, economic growth in the Wilmington, North Carolina area slowed to a moderate pace over 1986 of approximately five percent, its long-term historical trend. Forecasts predict that growth in 1987 will match that of 1986. At the national level, growth will slow in 1987 but, as of yet, there is no recession in sight.
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