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Government Documents: Legal Aspects of Business

information and resource guides from Government Documents Department

Choosing a Business Structure

Choosing a Business Stucture

One of the first decisions that you will have to make as a business owner is how the company should be structured. These resources offer an introduction to business structures and types of ownership.

Fictitious Names / Doing Business As (DBA)

Understanding a DBA or Ficitious Business Name
This site provides an explanation and filing requirements by state for DBAs and Fictious Names.


IRS Publication 538, Accounting Periods and Methods

Determining the when's and how's of your business accounting practices is another important decision, you’ll need to make. This IRS publication offers information to assist with this decision.

Business Certification

Small Business Certification

Small business certifications are like professional certifications.  They document a special capability or status that will help you compete in the marketplace.  In order to take advantage of business opportunities, such as government contracts, you may need to obtain some certifications.

Registering a Business

Steps to Registering a Business

Whether you are starting a new business or expanding an existing business, you will need to follow some basic steps to ensure you have all the necessary licenses, permits and registrations needed to legally operate.

Permits & Licensing

Business Licenses and Permits

Every business needs one or more federal, state or local licenses or permits to operate. Licenses can range from a basic operating license to very specific permits, (e.g., environmental permits).


Zoning codes could effect where you put your business.

Employer Issues

Locating Professional Assistance

Because sometimes you can't do it on your own and need professional help.