In these gray areas, when you are not totally sure whether you will be bootstrapping or raising venture capital, the choice of Corps (c Corp or s Corp) may help.

在这些灰色地带，当你不能完全确定你是否能创立或者筹集到风险资本时，可以选择C Corp或者s Corp这两种类型的公司。

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Converting from LLC to C Corp can usually be accomplished without triggering any income tax for the owners or the company, but issues may arise.

从有限责任公司转化为股份有限公司通常不会给业主或公司产生任何收入税，但是可能会需要打官司。

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The offshore C-Corp may not shield this type of UBIT as it does for leverage and interest expense.

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An existing LLC or C-Corp can file an S-Corp election (Form 2553) by March 15th of the current tax year.

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