Wolters Kluwer
Sole Proprietorships, Partnerships and Ll Cs Are Commonly Used Entities
Article that looks at three types of business structures - sole proprietorships, partnerships and limited liability companies - and what the tax and non-tax implications are for each.
Nolo
Nolo: Llc Basics
The basic aspects of limited liability companies are explained on this site from NOLO. It discusses LLC membership, taxation, management, forming an LLC, ending an LLC, plus more.