<?xml version="1.0" encoding="UTF-8"?><rss version="2.0"><channel><title><![CDATA[SmallBusinessNotes.com Recent Articles: Small Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/</link><description></description></channel>
<item><title><![CDATA[Personal Conduct in Foreign Travel]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/personal-conduct-in-foreign-travel.html</link><description><![CDATA[ Hostile and even &amp;quot;friendly&amp;quot; intelligence organizations are always on the lookout for sources who are vulnerable to coercion, addictions, greed, or emotional manipulation. To eliminate, or at least reduce, the possibility of inadvertently doing something that would bring your activities to the special attention of one of these agencies: Do not do anything that might be misconstrued, reflect poorly on your personal judgment, or be embarrassing to you or your company. Do not gossip about character flaws, financial problems, emotional relationships, or the marital difficulties of anyone working for the company, including yourself. Do not carry, use, or purchase...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Travel Preparation]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/travel-preparation.html</link><description><![CDATA[ Travel Itinerary Do Not publicize your travel plans. Limit that knowledge to those who need to know. Leave a complete itinerary (including contact numbers, if known) with your office and with family or a friend. Passport At least 6 months remaining validity? Make 3 copies of the page containing your photograph: Place one in carry-on bag Place one in luggage Leave one with office or family Visas Current/appropriate visa(s) (tourist/business) Visa application information must be accurate. False information may be grounds for incarceration. Documents Take only the credit cards you need. Carry only the documents you will need in...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Hotel Security]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/hotel-security.html</link><description><![CDATA[ Use hotels recommended by the corporate travel agency, where possible. Reservations Make your own reservations when practical and consistent with company policies. (The fewer people who become involved in your travel and lodging arrangements, the better.) If traveling abroad, especially in high threat areas, consider making reservations using your employer's street address, without identifying the company, and using your personal credit card. Again, the less known about your travel itinerary, and who you represent, the better. If arriving in midafternoon, ensure that reservations are guaranteed. Request information about hotel parking arrangements before renting an automobile. Be aware that credit...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Target Recognition When Traveling in a Foreign Country]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/target-recognition-when-traveling-in-a-foreign-country.html</link><description><![CDATA[ Persons traveling abroad on business should be aware that they could be targeted by an intelligence agency, security service, terrorists, criminals, or a competitor if they are knowledgeable of, or carrying, sensitive or proprietary information. In the course of doing business abroad, there are indicators that should be recognized as potential hazards and indicate unwarranted interest in your activities: Repeated contacts with a local or third-country national who is not involved in your business interests or the purpose of your visit, but as a result of invitations to social or business functions, appears at each function. This individual's demeanor...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Personal Security in Foreign Travel]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/personal-security-in-foreign-travel.html</link><description><![CDATA[ All hotel rooms and telephones are not bugged; however, your business purpose will be more secure if you act as if they are. Keep your hotel room key with you at all times, if possible. At night, secure your passport and other valuables. Do not divulge the name of your hotel or room number to strangers. Street Smarts Invest in a good map of the city. Note significant points on the map such as your hotel, embassies, and police stations. Make a mental note of alternative routes to your hotel or local office should your map become lost or...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Surveillance Recognition When Traveling in a Foreign Country]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/surveillance-recognition-when-traveling-in-a-foreign-country.html</link><description><![CDATA[ Foreign intelligence, security services, terrorists, and criminals use surveillance for operational preparation prior to taking action. The main terrorist threat to a traveler is that of being at the wrong place at the wrong time and becoming an inadvertent victim of a terrorist act. Be observant and pay attention to your sixth sense. If you get the funny feeling that something is not right or that you are being watched, pay attention! Report your suspicions or any information to the general manager of the local affiliate or your embassy or consulate just in case something does occur. If you...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Arrested When Traveling in a Foreign Country! What Do I Do Now?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/arrested-when-traveling-in-a-foreign-country-what-do-i-do-now.html</link><description><![CDATA[ Foreign police and intelligence agencies detain persons for a myriad of reasons or for no other reason than suspicion or curiosity. The best advice is to exercise good judgment, be professional in your demeanor, and remember these suggestions: Ask to contact the nearest embassy or consulate representing your country. As a citizen of another country you have this right, but that does not mean that your hosts will allow you to do so right away. Continue to make the request periodically until they accede and let you contact your embassy or consulate. Stay calm, maintain your dignity, and do...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Transportation Security]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/transportation-security.html</link><description><![CDATA[ To diminish the risks of becoming a victim of a terrorist attack and reduce your exposure to the criminal threat, remember the following when checking into a transportation hub: Go in the opposite direction of any disturbance. Do not get involved! Always be aware of where you are in relation to exits. If an incident occurs, you need to know how to avoid it and get out of the area. Check in early; avoid last minute dashes to the airport. Go directly to the gate or secure area after checking your luggage. Avoid waiting rooms and shopping areas outside...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Business Travel Abroad]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/business-travel-abroad.html</link><description><![CDATA[ It is highly recommended that company personnel visit the countries to examine the markets where they are considering doing business before any transaction occurs. Many foreign markets can differ greatly from the United States and by visiting a country, a company can familiarize itself with cultural nuances which may impact the design, packaging or advertising of the product. Moreover, traveling abroad allows one to locate and cultivate new customers, as well as improve relationships and communication with current foreign representatives and associates. As in the United States, clients and customers prefer to conduct business in person before concluding a...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Personal Security  for the American Business Traveler Overseas]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/personal-security-for-the-american-business-traveler-overseas.html</link><description><![CDATA[ Security has become an ever increasing concern for travellers over the past few years. This is especially true for business travellers who not only are at risk more often because of the frequency of their business trips, but who can also be enticing targets for kidnapping or other threats. Effective security precautions for the business traveller require a continuous and conscious awareness of one's environment as well as the need to exercise prudence, judgment, and common sense. This is particularly needed where the traveler must adapt to new cultures, customs, and laws. Personal security cannot be trusted to others;...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[The Education of an Entrepreneur]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/the-education-of-an-entrepreneur.html</link><description><![CDATA[ Becoming an entrepreneur means more than just getting an idea and finding the financing to do it. Running a business on your own requires skill and knowledge. The question is what skills and knowledge? Do you really need an MBA? Stories abound about entrepreneurs who have set up and run a business without a college degree, some without even finishing high school. Are they the exception or is being an entrepreneur an art that you either have or don't have? While there is no definitive answer to any of these questions, enough educational programs exist to indicate that a...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Seminars and Short Courses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/seminars-and-short-courses.html</link><description><![CDATA[ Executive Education Sponsored by the Stanford Graduate School of Business. Focused on issues executives face every day. Creative Resources Group (CRG) Courses offered via teleconferencing. Entrepreneur America A group of entrepreneurs who are available to help setting up a new business. Based on applications, you may be chosen to participate in special training. The Entrepreneurship Centre Seminars on all aspects of entrepreneurship in Ottawa, Ontario. Sponsored by the Ottawa Economic Development Corporation. From Patent to Profit Inventor conferences, seminars and workshops. &amp;amp;nbsp;...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Wyoming Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/wyoming-business-schools.html</link><description><![CDATA[ University of Wyoming* College of Business Laramie, WY &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Teaching Cases]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/teaching-cases.html</link><description><![CDATA[ Babson Entrepreneurship Case Library Twenty-one cases written by entrepreneurship faculty members. Casenet Search for business cases by topic, available for download or in printed form. Ivey Publishing Case studies from the Richard Ivey School of Business, The University of Western Ontario. They are the second largest producer of management case studies in the world. Melbourne Case Study Services Cases are based on actual situations that have been encountered by Australian and New Zealand managers operating within both the private and public sectors. &amp;amp;nbsp;...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Arkansas Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/arkansas-business-schools.html</link><description><![CDATA[ Arkansas State University* College of Business State University, Arkansas Arkansas Tech University* School of Business Russellville, Arkansas Henderson State University* School of Business Arkadelphia, Arkansas Ouachita Baptist University* School of Business Arkadelphia, Arkansas University of Arkansas* Sam M. Walton College of Business Fayetteville, Arkansas University of Arkansas at Little Rock* College of Business Little Rock, Arkansas University of Central Arkansas* College of Business Administration Conway, Arkansas &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Montana Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/montana-business-schools.html</link><description><![CDATA[ Montana State University - Billings College of Business and Economics Billings, Montana Montana State University* College of Business Bozemon, Montana University of Montana* School of Business Administration Missoula, Montana &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Arizona Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/arizona-business-schools.html</link><description><![CDATA[ Arizona State University* W.P. Carey College of Business Tempe, Arizona Arizona State University West* School of Management Phoenix, Arizona Northern Arizona University* College of Business Administration Flagstaff, Arizona Thunderbird* The American Graduate School of International Management Glendale, Arizona University of Arizona* Eller College of Business and Public Administration Tucson, Arizona &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Illinois Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/illinois-business-schools.html</link><description><![CDATA[ Bradley University* Foster College of Business Administration Peoria, Illinois DePaul University* College of Commerce Chicago, Illinois Eastern Illinois University* Lumpkin College of Business and Applied Sciences Charleston, Illinois Governors State University College of Business and Public Administration University Park, Illinois Illinois Institute of Technology* Stuart Graduate School of Business Chicago, Illinois Illinois State University* College of Business Normal, Illinois Loyola University Chicago* School of Business Administration Chicago, Illinois Northern Illinois University* College of Business DeKalb, Illinois Northwestern University* Kellogg School of Management Evanston, Illinois Roosevelt University Walter E. Heller College of Business Administration Chicago, Illinois Southern Illinois University* College...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Georgia Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/georgia-business-schools.html</link><description><![CDATA[ Albany State University College of Business Albany, Georgia Augusta State University* College of Business Administration Augusta, Georgia Berry College Campbell School of Business Mount Berry, Georgia Clark Atlanta University* School of Business Administration Atlanta, Georgia Emory University* Goizueta Business School Atlanta, Georgia Georgia College and State University* The J. Whitney Bunting School of Business Milledgeville, Georgia Georgia Institute of Technology* College of Management Atlanta, Georgia Georgia Southern University* College of Business Administration Statesboro, Georgia Georgia State University* J. Mack Robinson College of Business Atlanta, Georgia Kennesaw State University* Michael J. Coles College of Business Kennesaw, Georgia Morehouse College* Division...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Indiana Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/indiana-business-schools.html</link><description><![CDATA[ Ball State University* College of Business Muncie, Indiana Butler University* College of Business Administration Indianapolis, Indiana Indiana State University* School of Business Terre Haute, Indiana Indiana University* Kelley School of Business Bloomington, Indiana Indiana University* School of Business Kokomo, Indiana Indiana University* School of Business and Economics South Bend, Indiana Indiana University Southeast* School of Business New Albany, Indiana Indiana University - Purdue University* School of Business and Management Sciences Fort Wayne, Indiana Purdue University* Krannert School of Management West Lafeyette, Indiana University of Notre Dame* Mendoza College of Business Notre Dame, Indiana University of Southern Indiana* School of...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[West Virginia Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/west-virginia-business-schools.html</link><description><![CDATA[ Marshall University* Lewis College of Business Huntington, West Virginia West Virginia University* College of Business and Economics Morgantown, West Virginia &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Ohio Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/ohio-business-schools.html</link><description><![CDATA[ Ashland University Robert E. and Sandra J. Dauch College of Business and Economics Ashland, Ohio Bowling Green State University* College of Business Administration Bowling Green, Ohio Case Western Reserve University* Weatherhead School of Management Cleveland, Ohio Cleveland State University* College of Business Administration Cleveland, Ohio John Carroll University* Boler School of Business University Heights, Ohio Kent State University* The College of Business Administration Kent, Ohio Miami University* Richard T. Farmer School of Business Oxford, Ohio Ohio Northern University* College of Business Administration Ada, Ohio The Ohio State University* Fisher College of Business Columbus, Ohio Ohio University* College of Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Missouri Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/missouri-business-schools.html</link><description><![CDATA[ Central Missouri State University* Harmon College of Business Administration Warrensburg, Missouri Fontbonne University Business Administration St. Louis, Missouri Saint Louis University* John Cook School of Business St. Louis, Missouri Southeast Missouri State University* Donald L. Harrison College of Business Cape Girardeau, Missouri Southwest Missouri State University* College of Business Administration Springfield, Missouri Truman State University* Division of Business and Accountancy Kirksville, Missouri University of Missouri - Columbia* College of Business Columbia, Missouri University of Missouri - Kansas City* Henry W. Bloch School of Business and Public Administration Kansas City, Missouri University of Missouri - St. Louis* College of Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[South Dakota Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/south-dakota-business-schools.html</link><description><![CDATA[ Northern State University School of Business Aberdeen, South Dakota University of South Dakota* School of Business Vermillion , South Dakota &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Tennessee Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/tennessee-business-schools.html</link><description><![CDATA[ Belmont University* College of Business Nashville, Tennessee Christian Brothers University School of Business Memphis, Tennessee East Tennesse State University* College of Business and Technology Johnson, Tennessee Middle Tennesse State University* Jennings A. Jones College of Business Murfreesboro, Tennessee Tennessee State University* College of Business Nashville, Tennessee Tennessee Technological University* College of Business Cookeville, Tennessee Union University McAfee School of Business Administration Jackson, Tennessee The University of Memphis* Fogelman College of Business and Economics Memphis, Tennessee University of Tennessee at Chattanooga* College of Business Administration Chattanooga, Tennessee University of Tennessee at Knoxville* College of Business Knoxville, Tennessee University of Tennessee...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Maine Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/maine-business-schools.html</link><description><![CDATA[ University of Maine* Business School Orono, Maine University of Southern Maine* School of Business Portland, Maine &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Florida Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/florida-business-schools.html</link><description><![CDATA[ Barry University* Andreas School of Business Miami Shores, Florida Florida Atlantic University* The College of Business Boca Raton, Florida Florida Gulf Coast University* College of Business Fort Myers, Florida Florida International University* College of Business Administration Miami, Florida Florida Institute of Technology School of Management Melbourne, Florida Florida State University* The College of Business Tallahassee, Florida Rollins College* Crummer School Winter Park, Florida Stetson University* School of Business Administration DeLand, Florida University of Central Florida* Warrington College of Business Orlando, Florida University of Florida* Warrington College of Business Administration Gainesville, Florida University of Miami* School of Business Coral Gables,...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Virginia Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/virginia-business-schools.html</link><description><![CDATA[ College of William and Mary* School of Business Administration Williamsburg, Virginia George Mason University* School of Management Fairfax, Virginia James Madison University* Colleg of Business Harrisonburg, Virginia Longwood University* School of Business and Economics Farmville, Virginia Norfolk State University* School of Business and Entrepreneurship Norfolk, Virginia Old Dominion University* College of Business and Public Administration Norfolk, Virginia Radford University* College of Business and Economics Radford, Virginia University of Richmond* Robins School of Business Richmond, Virginia University of Virginia - Darden* Darden Graduate School of Business Administration Charlottesville, Virginia University of Virginia - McIntire* McIntire School of Commerce Charlottesville, Virginia...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[New York Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/new-york-business-schools.html</link><description><![CDATA[ Adelphi University* School of Management &amp;amp;amp; Business Garden City, New York Alfred University* College of Business Alfred, New York Baruch College, The City University of New York* Zicklin School of Business New York, New York Canisius College* Wehle School of Business Buffalo, New York Clarkson University* School of Business Potsdam, New York Columbia University* Business School New York, New York Cornell University* Johnson Graduate School of Management Ithaca, New York Dowling College School of Business Long Island, New York Fordham University* Graduate School of Business New York, New York Hofstra University* Frank G. Zarb School of Business Hempstead, New...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Nebraska Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/nebraska-business-schools.html</link><description><![CDATA[ Creighton University* College of Business Administration Omaha, Nebraska University of Nebraska - Lincoln* College of Business Administration Lincoln, Nebraska University of Nebraska at Omaha* College of Business Administration Omaha, Nebraska &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Connecticut Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/connecticut-business-schools.html</link><description><![CDATA[ Central Connecticut State University School of Business New Britain, Connecticut Fairfield University* The Charles F. Dolan School of Business Fairfield, Connecticut Quinnipiac College* School of Business Hamden, Connecticut University of Connecticut* School of Business Storrs, Connecticut University of Hartford* The Barney School of Business Hartford, Connecticut Yale University* School of Management New Haven, Connecticut &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[California Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/california-business-schools.html</link><description><![CDATA[ Azusa Pacific University School of Business and Management Azusa, California California Lutheran University School of Business Thousand Oaks, California Cal Poly State University* The Orfalea College of Business San Luis Obispo, California California State Polytechnic University* College of Business Administration Pomona, California California State University, Bakersfield* School of Business and Public Administration Bakersfield, California California State University, Chico* The College of Business Chico, California California State University, Fresno* Craig School of Business Fresno, California California State University, Fullerton* College of Business and Economics Fullerton, California California State University, Hayward* College of Business and Economics Hayward, California California State University,...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Idaho Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/idaho-business-schools.html</link><description><![CDATA[ Boise State University* College of Business and Economics Boise, Idaho Idaho State University* College of Business Pocatello, Idaho University of Idaho* College of Business and Economics Moscow, Idaho &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Wisconsin Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/wisconsin-business-schools.html</link><description><![CDATA[ Marquette University* College of Business Administration Milwaukee, Wisconsin University of Wisconsin - Eau Claire* School of Business Eau Claire, Wisconsin University of Wisconsin - La Crosse* College of Business Administration La Crosse, Wisconsin University of Wisconsin - Madison* School of Business Madison, Wisconsin University of Wisconsin - Milwaukee* School of Business Administration Milwaukee, Wisconsin University of Wisconsin - Oshkosh* College of Business Administration Oshkosh, Wisconsin University of Wisconsin - Parkside* School of Business and Technology, Department of Business Parkside, Wisconsin University of Wisconsin - Whitewater* College of Business and Economics Whitewater, Wisconsin &amp;amp;nbsp; *: accredited by AACSB (The Association...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Massachusetts Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/massachusetts-business-schools.html</link><description><![CDATA[ Anna Maria College Business Administration Paxton, Massachusetts Assumption College Business Studies Worcester, Massachusetts Babson College* Babson Park, Massachusetts Bentley College* Waltham, Massachusetts Boston College* Carroll School of Management Chestnut Hill, Massachusetts Boston University* School of Management Boston, Massachusetts Brandeis University The Heller School for Social Policy and Management Waltham, MA Clark University* Graduate School of Management Worcester, Massachusetts Harvard University* Business School Cambridge, Massachusetts Hult International Business School Cambridge, Massachusetts Massachusetts Institute of Technology* Sloan School of Management Cambridge, Massachusetts Northeastern University* College of Business Administration Boston, Massachusetts Suffolk University* Sawyer School of Management Boston, Massachusetts University of Massachusetts...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Pennsylvania Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/pennsylvania-business-schools.html</link><description><![CDATA[ Arcadia University Business/Health Administration and Economics Glenside, Pennsylvania California University of Pennsylvania Business and Economics Programs California, Pennsylvania Carnegie Mellon University* Tepper School of Business Pittsburgh, Pennsylvania Clarion University of Pennsylvania* College of Business Administration Clarion, Pennsylvania Drexel University* Bennett S. Lebow College of Business Administration Philadelphia, Pennsylvania Duquesne University* School of Business Pittsburgh, Pennsylvania Indiana University of Pennsylvania* Eberly College of Business and Information Technology Indiana, Pennsylvania La Salle University* School of Business Administration Philadelphia, Pennsylvania Lehigh University* College of Business and Economics Bethlehem, Pennsylvania The Pennsylvania State University* Smeal College of Business University Park, Pennsylvania The Pennsylvania...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Louisiana Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/louisiana-business-schools.html</link><description><![CDATA[ Grambling State University* College of Business Grambling, Louisiana Louisiana State University* E.J. Ourso College of Business Baton Rouge, Louisiana Louisiana State University in Shreveport* College of Business Administration Shreveport, Louisiana Louisiana Tech University* College of Administration and Business Ruston, Louisiana Loyola University* Joseph A. Butt, S.J. College of Business Administration New Orleans, Louisiana McNeese State University* College of Business Lake Charles, Louisiana Nicholls State University* College of Business Administration Thibodaux, Louisiana Northwestern State University* College of Business Natchitoches, Louisiana Southeastern Louisiana University* College of Business and Technology Hammond, Louisiana Southern University and A &amp;amp;amp; M College* College of Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Alabama Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/alabama-business-schools.html</link><description><![CDATA[ Auburn University* College of Business Auburn, Alabama Auburn University at Montgomery* School of Business Montgomery, Alabama Jacksonville State University* College of Commerce and Business Administration Jacksonville, Alabama Samford University* School of Business Birmingham, Alabama Tuskegee University* College of Business and Information Science Tuskegee, Alabama University of Alabama* Culverhouse College of Commerce and Business Administration Tuscaloosa, Alabama University of Alabama at Birmingham* School of Business Birmingham, Alabama University of Alabama at Huntsville* College of Administrative Science Huntsville, Alabama University of Montevallo* Michael E. Stephens College of Business Montevallo, Alabama University of South Alabama* Mitchell College of Business Mobile, Alabama &amp;amp;nbsp;...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Michigan Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/michigan-business-schools.html</link><description><![CDATA[ Andrews University School of Business Berrien Springs, Michigan Central Michigan University* College of Business Administration Mount Pleasant, Michigan Eastern Michigan University* College of Business Ypsilanti, Michigan Grand Valley State University* Seidman School of Business Grand Rapids, Michigan Michigan State University* Broad College of Business East Lansing, Michigan Michigan Technological University* School of Business and Economics Houghton, Michigan Northern Michigan University* Walker L. Cisler College of Business Marquette, Michigan Oakland University* School of Business Administration Oakland County, Michigan Saginaw Valley State University* College of Business and Management University Center, Michigan University of Detroit Mercy* College of Business Administration Detroit, Michigan...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Iowa Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/iowa-business-schools.html</link><description><![CDATA[ Drake University* College of Business and Public Administration Des Moines, Iowa Iowa State University* College of Business Ames, Iowa Maharishi University of Management Department of Business Administration Fairfield, Iowa University of Iowa* Henry B. Tippie College of Business Iowa City, Iowa University of Northern Iowa* College of Business Administration Cedar Falls, Iowa Upper Iowa University Business Program Fayette, Iowa &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[New Hampshire Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/new-hampshire-business-schools.html</link><description><![CDATA[ Dartmouth College* Tuck School of Business Hanover, New Hampshire Plymouth State College Business Department Plymouth, New Hampshire University of New Hampshire* Whittemore School of Business and Economics Durham, New Hampshire &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[North Carolina Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/north-carolina-business-schools.html</link><description><![CDATA[ Appalachian State University* Walker College of Business Boone, North Carolina Chowan College Department of Business Murfreesboro, North Carolina Duke University* The Fuqua School of Business Durham, North Carolina East Carolina University* College of Business Greenville, North Carolina High Point University Earl N. Phillips School of Business High Point, North Carolina North Carolina A &amp;amp;amp; T State University* School of Business and Economics Greenville, North Carolina North Carolina State University* College of Management Raleigh, North Carolina University of North Carolina at Chapel Hill* Kenan-Flagler Business School Chapel Hill, North Carolina University of North Carolina at Charlotte* Belk College of Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Hawaii Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/hawaii-business-schools.html</link><description><![CDATA[ Brigham Young University (Hawaii Campus) School of Business Laie, Hawaii Hawaii Pacific University College of Business Administration Honolulu, Hawaii University of Hawaii at Manoa* College of Business Administration Honolulu, Hawaii University of Hawaii at Hilo School of Business Hilo, Hawaii &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Texas Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/texas-business-schools.html</link><description><![CDATA[ Abilene Christian University College of Business Administration Abilene, Texas Baylor University* Hankamer School of Business Waco, Texas Hardin-Simmons University Kelley College of Business Abilene, Texas Lamar University* College of Business Beaumont, Texas Rice University* Jesse H. Jones Graduate School of Management Houston, Texas St. Mary's University* School of Business and Administration San Antonio, Texas Sam Houston State University* College of Business Administration Huntsville, Texas Southern Methodist University* Cox School of Business Dallas, Texas Stephen F. Austin State University* Nelson Rusche College of Business Nacogdoches, Texas Texas A &amp;amp;amp; M University* Mays Business School College Station, Texas Texas A &amp;amp;amp;...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Mississippi Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/mississippi-business-schools.html</link><description><![CDATA[ Jackson State University* School of Business Jackson, Mississippi Millsaps College* Charles W. Else and Eloise T. Else School of Management Jackson, Mississippi Mississippi State University* College of Business and Industry Mississippi State, Mississippi University of Mississippi* School of Business Administration University, Mississippi University of Southern Mississippi* College of Business and Economic Development Hattiesburg, Mississippi &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Kansas Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/kansas-business-schools.html</link><description><![CDATA[ Emporia State University* School of Business Emporia, Kansas Fort Hays State University College of Business and Leadership Hays, Kansas Kansas State University* College of Business Administration Manhattan, Kansas Pittsburg State University* Gladys A. Kelce College of Business Pittsburg, Kansas University of Kansas* School of Business Lawrence, Kansas Wichita State University* W. Frank Barton School of Business Wichita, Kansas &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Kentucky Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/kentucky-business-schools.html</link><description><![CDATA[ Eastern Kentucky University* College of Business and Technology Richmond, Kentucky Murray State University* College of Business and Public Affairs Murray, Kentucky Northern Kentucky University* College of Business Highland Heights, Kentucky University of Kentucky* Gatton College of Business and Economics Lexington, Kentucky University of Louisville* College of Business Louisville, Kentucky Western Kentucky University* Gordon Ford College of Business Bowling Green, Kentucky &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Colorado Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/colorado-business-schools.html</link><description><![CDATA[ Colorado State University* College of Business Fort Collins, Colorado Colorado State University - Pueblo Malik and Seeme Hasan School of Business Pueblo, Colorado Fort Lewis College* School of Business Administration Fort Lewis, Colorado University of Colorado at Boulder* Leeds School of Business Boulder, Colorado University of Colorado at Colorado Springs* College of Business and Graduate School of Business Administration Colorado Springs, Colorado University of Colorado at Denver* Business School Denver, Colorado University of Denver* Daniels College of Business Denver, Colorado University of Northern Colorado* Kenneth W. Monfort College of Business Greeley, Colorado United States Air Force Academy* Department of...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Vermont Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/vermont-business-schools.html</link><description><![CDATA[ University of Vermont* School of Business Administration Burlington, Vermont &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Nevada Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/nevada-business-schools.html</link><description><![CDATA[ University of Nevada, Las Vegas* College of Business Las Vegas, Nevada University of Nevada, Reno* College of Business Administration Reno, Nevada &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Rhode Island Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/rhode-island-business-schools.html</link><description><![CDATA[ Bryant College* Smithfield, Rhode Island University of Rhode Island* College of Business Administration Kingston, Rhode Island &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Utah Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/utah-business-schools.html</link><description><![CDATA[ Brigham Young University* Marriott School Provo, Utah Utah State University* College of Business Logan, Utah University of Utah* David Eccles School of Business Salt Lake City, Utah Weber State University* John B. Goddard School of Business and Economics Ogden, Utah Westminster College Business Studies Salt Lake City, Utah &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[South Carolina Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/south-carolina-business-schools.html</link><description><![CDATA[ The Citadel* School of Business Administration Charleston, South Carolina Clemson University* College of Business and Behavioral Science Clemson, South Carolina Coastal Carolina University* College of Business Administration Conway, South Carolina College of Charleston* School of Business and Economics Charleston, South Carolina Francis Marion University* School of Business Florence, South Carolina University of South Carolina* Moore School of Business Columbia, South Carolina University of South Carolina Aiken* School of Business Administration Aiken, South Carolina University of South Carolina Spartanburg* School of Business Administration and Economics Spartanburg, South Carolina South Carolina State University* School of Business Orangeburg, South Carolina Winthrop University*...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Delaware Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/delaware-business-schools.html</link><description><![CDATA[ University of Delaware* Alfred Lerner College of Business and Economics Newark, Delaware Wilmington College Division of Business New Castle, Delaware &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[District of Columbia Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/district-of-columbia-business-schools.html</link><description><![CDATA[ American University* Kogod School of Business Washington, DC The George Washington University* School of Business and Public Management Washington, DC Georgetown University* McDonough School of Business Washington, DC Howard University* School of Business Washington, DC &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[New Mexico Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/new-mexico-business-schools.html</link><description><![CDATA[ Eastern New Mexico University College of Business Portales, New Mexico New Mexico State University* College of Business Administration and Economics Las Cruces, New Mexico University of New Mexico* Robert O. Anderson Schools of Management Albuquerque, New Mexico &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Alaska Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/alaska-business-schools.html</link><description><![CDATA[ University of Alaska* College of Business and Public Policy Anchorage, Alaska University of Alaska* School of Management Fairbanks, Alaska University of Alaska Southeast School of Management Juneau, Alaska &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Washington Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/washington-business-schools.html</link><description><![CDATA[ Eastern Washington University* College of Business and Public Administration Cheney, Washington Gonzaga University* School of Business Administration Spokane, Washington Pacific Lutheran University* School of Business Tacoma, Washington Seattle Pacific University* The School of Business and Economics Seattle, Washington Seattle University* Albers School of Business and Economics Seattle, Washington University of Washington* Business School Seattle, Washington Washington State University* College of Business and Economics Pullman, Washington Western Washington University* College of Business and Economics Bellingham, Washington &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[North Dakota Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/north-dakota-business-schools.html</link><description><![CDATA[ North Dakota State University* College of Business Administration Fargo, North Dakota University of North Dakota* College of Business and Public Administration Grand Forks, North Dakota &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Oklahoma Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/oklahoma-business-schools.html</link><description><![CDATA[ Oklahoma State University* College of Business Administration Stillwater, Oklahoma University of Central Oklahoma College of Business Administration Edmond, Oklahoma University of Oklahoma* Michael F. Price College of Business Norman, Oklahoma University of Tulsa* College of Business Administration Tulsa, Oklahoma &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Oregon Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/oregon-business-schools.html</link><description><![CDATA[ Oregon State University* College of Business Corvallis, Oregon Portland State University* School of Business Administration Portland, Oregon University of Oregon* Charles H. Lundquist College of Business Eugene, Oregon University of Portland* Pamplin School of Business Administration Portland, Oregon Williamette University* Atkinson Graduate School of Management Salem, Oregon &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[New Jersey Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/new-jersey-business-schools.html</link><description><![CDATA[ The College of New Jersey* School of Business Ewing, New Jersey Fairleigh Dickinson University* Silberman College of Business Teaneck, New Jersey Monmouth University* School of Business Administration West Long Branch, New Jersey Montclair State University* School of Business Upper Montclair, New Jersey New Jersey Institute of Technology* School of Management Newark, New Jersey Rider University* College of Business Administration Lawrenceville, New Jersey Rowan University* College of Business Glassboro, New Jersey Rutgers, The State University of New Jersey, Camden* School of Business at Camden Camden, New Jersey Rutgers, The State University of New Jersey, Newark* Business School Newark, New Jersey...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[U.S. Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/us-business-schools.html</link><description><![CDATA[ Business schools are a good resource for local information about business in your state. Many have entrepreneurship or small business centers that provide information and resources for local small business owners. They also offer seminars and continuing education programs that can be useful in learning new skills for running your business. Or, you might even want to attend a business school to pursue a degree in business full- or part-time. Additionally, many business schools have students who are looking for internships where they work for the experience, not a salary - or who are looking for businesses to study...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Professional Associations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/professional-associations.html</link><description><![CDATA[ Here are a number of business organizations and support groups that provide resources, education and networking. American Home Business Association Provides traditional business benefits plus valuable support and resources to help conduct a viable home or small business for its membership. American Management Association A nonprofit, worldwide, membership-based educational organization that assists individuals and enterprises in the development of organizational effectiveness. American Small Business Association A partnership of small business owners with the shared goal of running a profitable business. ASBA provides office, travel and medical benefits, along with personal benefits for improving quality of life. Association for Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Maryland Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/maryland-business-schools.html</link><description><![CDATA[ Loyola College in Maryland* The Sellinger School of Business and Management Baltimore, Maryland Morgan State University* School of Business and Management Baltimore, Maryland Salisbury University* Perdue School of Business Salisbury, Maryland Towson University* College of Business and Economics Towson, Maryland University of Baltimore* Merrick School of Business Baltimore, Maryland University of Maryland* Robert H. Smith School of Business College Park, Maryland &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Minnesota Business Schools]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/minnesota-business-schools.html</link><description><![CDATA[ Metropolitan State University College of Management Twin Cities, Minnesota Minnesota State University* College of Business Mankato, Minnesota St Cloud State University* G.R. Herberger College of Business St. Cloud, Minnesota University of Minnesota* Carlson School of Management Minneapolis, Minnesota University of Minnesota, Duluth* Labovitz School of Business and Economics Duluth, Minnesota &amp;amp;nbsp; *: accredited by AACSB (The Association to Advance Collegiate Schools of Business) &amp;amp;nbsp; U.S. Business Schools State Business Resources Books about Business Education...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Educational Services]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/educational-services.html</link><description><![CDATA[ Industries in the Educational Services subsector provide instruction and training in a wide variety of subjects. The instruction and training is provided by specialized establishments, such as schools, colleges, universities, and training centers. The subsector is structured according to level and type of educational services. Elementary and secondary schools, junior colleges and colleges, universities, and professional schools correspond to a recognized series of formal levels of education designated by diplomas, associate degrees (including equivalent certificates), and degrees. The remaining industry groups are based more on the type of instruction or training offered and the levels are not always as...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[The Small Business Jobs Act]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/the-small-business-jobs-act.html</link><description><![CDATA[ Small businesses create most of the jobs in America. But since the 'Great Recession' began in December 2007, over 6 million of those small business jobs have been lost. The Small Business Jobs Act signed into law by President Obama in September 2010 includes both temporary and long-lasting provisions that aim to help create 500,000 new jobs through three main objectives: providing small businesses access to capital, encouraging investment and promoting entrepreneurship. The recent financial crisis has dried up most credit sources for small businesses in the United States. The Jobs Act primary goal is to increase access to...]]></description><pubDate>November  8, 2010  3:26 PM</pubDate></item><item><title><![CDATA[Small Business Size Regulations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-regulations.html</link><description><![CDATA[ The Small Business Administration's (SBA) Small Business Size Regulations implement the Small Business Act's mandate to the SBA. The SBA has also established a table of size standards, matched to North American Industry Classification System (NAICS) industries. The regulations as defined by the Code of Federal Regulations are as follows: Provisions of General Applicability What are SBA size standards? How does SBA establish size standards? What is affiliation? How does SBA calculate annual receipts? How does SBA define &amp;quot;business concern or concern&amp;quot;? How does SBA calculate number of employees? How does SBA determine a concern's &amp;quot;primary industry&amp;quot;? What are...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Impact of Tight Money and/or Recessions on Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/impact-of-tight-money-and-or-recessions-on-small-business.html</link><description><![CDATA[ This Small Business Research Summary (ISSN 1076-8904) summarizes one of a series of research papers prepared under contracts issued by the U.S. Small Business Administration's Office of Advocacy. The opinions and recommendations of the authors of this study do not necessarily reflect official policies of the SBA or other agencies of the U.S. government. For more information, write to the Office of Advocacy at 409 Third Street S.W., Washington, DC 20416, or visit the office's Internet site at www.sba.gov/advo/. Purpose Small businesses may be particularly exposed to recessions, banking conditions, and monetary policy. Small firms typically rely more for...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Financing Patterns of Small Firms: Findings from the 1998 Survey of Small Business Finance]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/financing-patterns-of-small-firms-findings-from-the-1998-survey-of-small-business-finance.html</link><description><![CDATA[ This study presents statistical tables that profile the finance patterns of U.S. small businesses and various subcategories. The tables are based on the Federal Reserve Bank's 1998 Survey of Small Business Finance. Using the tables, it is possible to compare the borrowing patterns of one group of small firms with all small firms or other subgroups. These businesses' use of financing is examined from different aspects - in terms of suppliers and kinds of credit; frequency of credit use; value of debt by kind of credit and credit supplier; and balance sheets that show the value and percentage of...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Firms and Technology: Acquisitions, Inventor Movement, and Technology Transfer]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-firms-and-technology-acquisitions-inventor-movement-and-technology-transfer.html</link><description><![CDATA[ Small firms are integral to the innovation process even when they are not responsible for the final or breakthrough technology. Small firms may play a role in large firms' technical breakthroughs in several ways. Large firm innovators may acquire small firms (and their patents), hire small firm inventors, or build on prior small firm patents. This study seeks to determine the extent to which large firms rely on small firms and their achievements in developing new technologies. Overall Findings Small firms are a vital element of new technology in many industries. Their importance is not immediately apparent when all...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.512: What is the size standard for stockpile purchases?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121512-what-is-the-size-standard-for-stockpile-purchases.html</link><description><![CDATA[ A concern is small for this purpose if: (a) It is primarily engaged in the purchase of materials which are not domestic products; and (b) Its annual receipts, together with its affiliates, do not exceed $48.5 million. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Sales or Lease of Government Property &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[What Size Standards are Applicable to Procurement Assistance Programs?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-size-standards-are-applicable-to-procurement-assistance-programs.html</link><description><![CDATA[ A concern must not exceed the size standard for the NAICS code specified in the solicitation. The contracting officer must specify the size standard in effect on the date the solicitation is issued. If SBA amends the size standard and it becomes effective before the date initial offers (including price) are due, the contracting officer may amend the solicitation and use the new size standard. The procuring agency contracting officer, or authorized representative, designates the proper NAICS code and size standard in a solicitation, selecting the NAICS code which best describes the principal purpose of the product or service...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.904: When does SBA determine the size status of a business concern?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121904-when-does-sba-determine-the-size-status-of-a-business-concern.html</link><description><![CDATA[ For compliance with programs of other agencies, SBA will base its size determination on the size of the concern as of the date set forth in the request of the other agency. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Compliance With Programs of Other Agencies &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Sectors 48-49 - Transportation]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-sectors-48-49-transportation.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 481 Air Transportation: 481111 Scheduled Passenger Air Transportation...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.702: What size standards are applicable to the SBIR program?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121702-what-size-standards-are-applicable-to-the-sbir-program.html</link><description><![CDATA[ To be eligible to compete for award of funding agreements in SBA's Small Business Innovation Research (SBIR) program, a business concern must: (a) Be at least 51 percent owned and controlled by one or more individuals who are citizens of, or permanent resident aliens in, the United States; and (b) Not have more than 500 employees, including its affiliates. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for the Small Business Innovation Research...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1009: What are the procedures for making the size determination?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211009-what-are-the-procedures-for-making-the-size-determination.html</link><description><![CDATA[ (a) Time frame for making size determination. After receipt of a protest or a request for a formal size determination, SBA will make a formal size determination within 10 working days, if possible. (b) Basis for determination. The size determination will be based primarily on information supplied by the protestor or the entity requesting the size determination and the subject concern. The determination, however, may also be based on other grounds not raised in the protest or request for size determination. SBA may utilize other information in its files and may make inquiries including requests to the protestor, the...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Sector 71 - Arts, Entertainment and Recreation]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-sector-71-arts-entertainment-and-recreation.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 711 Performing Arts, Spectator Sports and Related Industries:...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.404: When does SBA determine the size status of a business concern?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121404-when-does-sba-determine-the-size-status-of-a-business-concern.html</link><description><![CDATA[ Generally, SBA determines the size status of a concern (including its affiliates) as of the date the concern submits a written self- certification that it is small to the procuring agency as Part of its initial offer including price. The following are two exceptions to this rule: (a) The size status of an applicant for a Certificate of Competency (COC) relating to an unrestricted procurement is determined as of the date of the concern's application for the COC. (b) Size status for purposes of compliance with the nonmanufacturer rule set forth in Sec. 121.406(b)(1) and the ostensible subcontractor rule...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.604: Are MED Participants considered small for purposes of other SBA assistance?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121604-are-med-participants-considered-small-for-purposes-of-other-sba-assistance.html</link><description><![CDATA[ A concern which SBA determines to be a small business for the award of a MED subcontract will be considered to have met applicable size eligibility requirements of other SBA programs where that assistance directly and primarily relates to the performance of the MED subcontract in question. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for the Minority Enterprise Development (MED) Program &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Utilities]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-utilities.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 221 Utilities: 221111 Hydroelectric Power Generation * &amp;amp;nbsp;...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1202: When will a waiver of the Nonmanufacturer Rule be granted for a class of products?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211202-when-will-a-waiver-of-the-nonmanufacturer-rule-be-granted-for-a-class-of-products.html</link><description><![CDATA[ (a) A waiver for a class of products (class waiver) will be granted when there are no small business manufacturers or processors available to participate in the Federal market for that class of products. (b) Federal market means acquisitions by the Federal Government from offerors located in the United States, or such smaller area as SBA designates if it concludes that the class of products is not supplied on a national basis. (1) When considering the appropriate market area for a product, SBA presumes that the entire United States is the relevant Federal market, unless it is clearly demonstrated...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[What are the Penalties for Misrepresentation of Size Status?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-are-the-penalties-for-misrepresentation-of-size-status.html</link><description><![CDATA[ In addition to other laws which may be applicable, section 16(d) of the Small Business Act, 15 U.S.C. 645(d), provides severe criminal penalties for knowingly misrepresenting the small business size status of a concern in connection with procurement programs. Section 16(a) of the Act also provides, in Part, for criminal penalties for knowingly making false statements or misrepresentations to the Small Business Administration for the purpose of influencing in any way the actions of the Agency. Read more about Small Business Size Regulations. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Part 121 - Small Business Size Regulations &amp;amp;nbsp;...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.601: What is a small business for purposes of admission to SBA's Minority Enterprise Development (MED) program?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121601-what-is-a-small-business-for-purposes-of-admission-to-sbas-minority-enterprise-development-med-program.html</link><description><![CDATA[ An applicant must be small under the size standard corresponding to its primary industry classification in order to be admitted to SBA's Minority Enterprise Development (MED) program. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for the Minority Enterprise Development (MED) Program &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1008: What happens after SBA receives a size protest or a request for a formal size determination?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211008-what-happens-after-sba-receives-a-size-protest-or-a-request-for-a-formal-size-determination.html</link><description><![CDATA[ (a) When a size protest is received, the SBA Government Contracting Area Director, or designee, will promptly notify the contracting officer, the protested concern, and the protestor that a protest has been received. In the event the size protest pertains to a requirement involving SBA's HUBZone Program, the Government Contracting Area Director will advise the AA/HUB of receipt of the protest. In the event the size protest pertains to a requirement involving SBA's SBIR Program, the Government Contracting Area Director will advise the Assistant Administrator for Technology of the receipt of the protest. SBA will provide a copy of...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.406: How does a small business concern qualify to provide manufactured products under small business set-aside or MED procurements?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121406-how-does-a-small-business-concern-qualify-to-provide-manufactured-products-under-small-business-set-aside-or-med-procurements.html</link><description><![CDATA[ (a) General. In order to qualify as a small business concern for a small business set-aside or 8(a) contract to provide manufactured products, an offeror must either: (1) Be the manufacturer of the end item being procured (and the end item must be manufactured or produced in the United States); or (2) Comply with the requirements of paragraph (b), (c) or (d) of this section as a nonmanufacturer, a kit assembler or a supplier under Simplified Acquisition Procedures. (b) Nonmanufacturers. (1) A concern may qualify for a requirement to provide manufactured products as a nonmanufacturer if it: (i) Does...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.504: When does SBA determine the size status of a business concern?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121504-when-does-sba-determine-the-size-status-of-a-business-concern.html</link><description><![CDATA[ SBA determines the size status of a concern (including its affiliates) as of the date the concern submits a written self- certification that it is small to the Government as Part of its initial offer including price where there is a specific sale or lease at issue, or as set forth in Sec. 121.903 if made in response to a request of another Government agency. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.602: At what point in time must a MED applicant be small?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121602-at-what-point-in-time-must-a-med-applicant-be-small.html</link><description><![CDATA[ A MED applicant must be small for its primary industry at the time SBA certifies it for admission into the program. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for the Minority Enterprise Development (MED) Program &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Mining, Quarrying, and Oil and Gas Extraction]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-mining-quarrying-and-oil-and-gas-extraction.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 211 Oil and Gas Extraction: 211111 Crude Petroleum...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.603: How does SBA determine whether a Participant is small for a particular MED subcontract?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121603-how-does-sba-determine-whether-a-participant-is-small-for-a-particular-med-subcontract.html</link><description><![CDATA[ (a) Self certification by Participant. A MED Participant must certify that it qualifies as a small business under the NAICS code assigned to a particular MED subcontract as Part of its initial offer including price to the procuring agency. The Participant also must submit a copy of its offer, including its self-certification as to size, to the appropriate SBA district office at the same time it submits the offer to the procuring agency. See Sec. 121.404 for the time at which size is determined for, and Sec. 121.406 for the applicability of the nonmanufacturer rule to, MED procurements. (b)...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.409: What size standard applies in an unrestricted procurement for Certificate of Competency purposes?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121409-what-size-standard-applies-in-an-unrestricted-procurement-for-certificate-of-competency-purposes.html</link><description><![CDATA[ For the purpose of receiving a Certificate of Competency in an unrestricted procurement, the applicable size standard is that corresponding to the NAICS code set forth in the solicitation. For a manufactured product, a concern must also furnish a domestically produced or manufactured product, regardless of the size status of the product manufacturer. The offeror need not be the manufacturer of any of the items acquired. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Administrative and Support, Waste Management and Remediation Services]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-administrative-and-support-waste-management-and-remediation-services.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 561 Administrative and Support Services: 561110 Office Administrative...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.511: What is the size standard for buying Government-owned petroleum?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121511-what-is-the-size-standard-for-buying-government-owned-petroleum.html</link><description><![CDATA[ A concern is small for this purpose if it is primarily engaged in petroleum refining and meets the size standard for a petroleum refining business. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Sales or Lease of Government Property &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1003: Where should a size protest be filed?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211003-where-should-a-size-protest-be-filed.html</link><description><![CDATA[ A protest involving a government procurement or sale must be filed with the contracting officer for the procurement or sale, who must forward the protest to the SBA Government Contracting Area Office serving the area in which the headquarters of the protested concern is located, regardless of the location of any parent company or affiliates. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Procedures for Size Protests and Requests for Formal Size Determinations &amp;amp;nbsp; Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[What Size Eligibility Requirements Exist for Obtaining Business Loans Relating to Particular Procurements?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-size-eligibility-requirements-exist-for-obtaining-business-loans-relating-to-particular-procurements.html</link><description><![CDATA[ A concern qualified as small for a particular procurement, including an 8(a) subcontract, is small for financial assistance directly and primarily relating to the performance of the particular procurement. &amp;amp;nbsp; Read more about Small Business Size Regulations. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Part 121 - Small Business Size Regulations &amp;amp;nbsp; What is a Small Business? Small Business Size Regulations About Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1102: Are NAICS code designations subject to appeal?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211102-are-naics-code-designations-subject-to-appeal.html</link><description><![CDATA[ A NAICS code designation made by a procuring activity contracting officer may be appealed to OHA. The procedures governing OHA appeals are set forth in Part 134 of this chapter. The OHA appeal is an administrative remedy that must be exhausted before judicial review of a NAICS code designation may be sought in a court. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Appeals of Size Determinations and NAICS Code Designations &amp;amp;nbsp; Small Business Size Regulations:...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[How does the Small Business Adminstration Define &amp;quot;Business Concern or Concern&amp;quot;?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/how-does-the-small-business-adminstration-define-business-concern-or-concern.html</link><description><![CDATA[ Except for small agricultural cooperatives, a business concern eligible for assistance from the Small Business Administration (SBA) as a small business is a business entity organized for profit, with a place of business located in the United States, and which operates primarily within the United States or which makes a significant contribution to the U.S. economy through payment of taxes or use of American products, materials or labor. A small agricultural cooperative is an association (corporate or otherwise) acting pursuant to the provisions of the Agricultural Marketing Act whose size does not exceed the size standard established by the...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Manufacturing]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-manufacturing.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 311 Food Manufacturing: 311111 Dog and Cat Food...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Professional, Scientific and Technical Services]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-professional-scientific-and-technical-services.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 541 Professional, Scientific and Technical Services: 541110 Offices...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.413: What size must a concern be to be eligible for the Very Small Business program?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121413-what-size-must-a-concern-be-to-be-eligible-for-the-very-small-business-program.html</link><description><![CDATA[ A concern is a very small business (see Sec. 125.7 of this chapter) if, together with its affiliates, it has no more than 15 employees and its average annual receipts do not exceed $1 million. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Government Procurement &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Sectors 44-45 - Retail Trade]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-sectors-44-45-retail-trade.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 441 Motor Vehicle and Parts Dealers: 441110 New...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Agriculture, Forestry, Fishing and Hunting]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-agriculture-forestry-fishing-and-hunting.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 111 Crop Production: 111110 Soybean Farming $0.75 &amp;amp;nbsp;...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[How Does the Small Business Administration Define Afffiliation?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/how-does-the-small-business-administration-define-afffiliation.html</link><description><![CDATA[ General Principles of Affiliation Businesses and entities are affiliates of each other when one controls or has the power to control the other, or a third party or parties controls or has the power to control both. It does not matter whether control is exercised, so long as the power to control exists. The Small Business Administration (SBA) considers factors such as ownership, management, previous relationships with or ties to another business, and contractual relationships, in determining whether affiliation exists. Control may be affirmative or negative. Negative control includes, but is not limited to, instances where a minority shareholder...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1203: When will a waiver of the Nonmanufacturer Rule be granted for an individual contract?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211203-when-will-a-waiver-of-the-nonmanufacturer-rule-be-granted-for-an-individual-contract.html</link><description><![CDATA[ An individual waiver for a product in a specific solicitation will be approved when the SBA Associate Administrator for Government Contracting reviews and accepts a contracting officer's determination that no small business manufacturer or processor can reasonably be expected to offer a product meeting the specifications of a solicitation, including the period of performance. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart B - Other Applicable Provisions, Waivers of the Nonmanufacturer Rule for Classes of Products and Individual Contracts &amp;amp;nbsp; Small Business Size...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.506: What definitions are important for sales or leases of Government-owned timber?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121506-what-definitions-are-important-for-sales-or-leases-of-government-owned-timber.html</link><description><![CDATA[ (a) Forest product industry means logging, wood preserving, and the manufacture of lumber and wood related products such as veneer, plywood, hardboard, particle board, or wood pulp, and of products of which lumber or wood related products are the principal raw materials. (b) Logging of timber means felling and bucking, yarding, and/or loading. It does not mean hauling. (c) Manufacture of logs means, at a minimum, breaking down logs into rough cuts of the finished product. (d) Sell means, in addition to its usual and customary meaning, the exchange of sawlogs for sawlogs on a product-for-product basis with or...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.407: What are the size procedures for multiple item procurements?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121407-what-are-the-size-procedures-for-multiple-item-procurements.html</link><description><![CDATA[ If a procurement calls for two or more specific end items or types of services with different size standards and the offeror may submit an offer on any or all end items or types of services, the offeror must meet the size standard for each end item or service item for which it submits an offer. If the procurement calls for more than one specific end item or type of service and an offeror is required to submit an offer on all items, the offeror may qualify as a small business for the procurement if it meets the size...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Sector 72 - Accommodation and Food Services]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-sector-72-accommodation-and-food-services.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 721 Accommodation: 721110 Hotels(except Casino Hotels) and Motels...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.502: What size standards are applicable to programs for sales or leases of Government property?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121502-what-size-standards-are-applicable-to-programs-for-sales-or-leases-of-government-property.html</link><description><![CDATA[ (a) Unless otherwise specified in this Part -- (1) A concern primarily engaged in manufacturing is small for sales or leases of Government property if it does not exceed 500 employees; (2) A concern not primarily engaged in manufacturing is small for sales or leases of Government property if it has annual receipts not exceeding $6.0 million. (b) Size status for such sales and leases is determined by the primary industry of the applicant business concern. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations,...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.412: What are the size procedures for partial small business set-asides?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121412-what-are-the-size-procedures-for-partial-small-business-set-asides.html</link><description><![CDATA[ A firm is required to meet size standard requirements only for the small business set-aside portion of a procurement, and is not required to qualify as a small business for the unrestricted portion. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Government Procurement &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.405: May a business concern self-certify its small business size status?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121405-may-a-business-concern-self-certify-its-small-business-size-status.html</link><description><![CDATA[ (a) A concern must self-certify it is small under the size standard specified in the solicitation, or as clarified, completed or supplied by SBA pursuant to Sec. 121.402(d). (b) A contracting officer may accept a concern's self-certification as true for the particular procurement involved in the absence of a written protest by other offerors or other credible information which causes the contracting officer or SBA to question the size of the concern. (c) Procedures for protesting the self-certification of an offeror are set forth in Secs. 121.1001 through 121.1009. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1,...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.408: What are the size procedures for SBA's Certificate of Competency Program?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121408-what-are-the-size-procedures-for-sbas-certificate-of-competency-program.html</link><description><![CDATA[ (a) A firm which applies for a COC must file an &amp;quot;Application for Small Business Size Determination&amp;quot; (SBA Form 355). If the initial review of SBA Form 355 indicates the applicant, including its affiliates, is small for purposes of the COC program, SBA will process the application for COC. If the review indicates the applicant, including its affiliates, is other than small, SBA will initiate a formal size determination as set forth in Sec. 121.1009. In such a case, SBA will not further process the COC application until a formal size determination is made. (b) A concern is ineligible...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[What Size Standards are Applicable to Financial Assistance Programs?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-size-standards-are-applicable-to-financial-assistance-programs.html</link><description><![CDATA[ For Business Loans and Disaster Loans (other than physical disaster loans), an applicant business concern must satisfy two criteria: The size of the applicant alone (without affiliates) must not exceed the size standard designated for the industry in which the applicant is primarily engaged; and The size of the applicant combined with its affiliates must not exceed the size standard designated for either the primary industry of the applicant alone or the primary industry of the applicant and its affiliates, which ever is higher. These size standards are set forth in table of size standards. For Development Company programs,...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.411: What are the size procedures for SBA's Section 8(d) Subcontracting Program?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121411-what-are-the-size-procedures-for-sbas-section-8d-subcontracting-program.html</link><description><![CDATA[ (a) Prime contractors may rely on the information contained in SBA's Procurement Automated Source System (PASS), or equivalent data base maintained or sanctioned by SBA, as an accurate representation of a concern's size and ownership characteristics for purposes of maintaining a small business source list. Even though a concern is on a small business source list, it must still qualify and self-certify as a small business at the time it submits its offer as a section 8(d) subcontractor. (b) Upon determination of the successful subcontract offeror for a competitive subcontract, but prior to award, the prime contractor must inform...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.508: What are the size standards and other requirements for the purchase of Government-owned Special Salvage Timber?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121508-what-are-the-size-standards-and-other-requirements-for-the-purchase-of-government-owned-special-salvage-timber.html</link><description><![CDATA[ (a) In order to purchase Government-owned Special Salvage Timber from the United States Forest Service or the Bureau of Land Management as a small business, a concern must: (1) Be primarily engaged in the logging or forest product industry; (2) Have, together with its affiliates, no more than twenty-five employees during any pay period for the last twelve months; and (3) If it does not intend at the time of offer to resell the timber -- (i) Agree that it will manufacture a significant portion of the logs with its own employees; and (ii) Agree that it will log...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Information]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-information.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 511 Publishing Industries (except Internet): 511110 Newspaper Publishers...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1205: How is a list of previously granted class waivers obtained?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211205-how-is-a-list-of-previously-granted-class-waivers-obtained.html</link><description><![CDATA[ A list of classes of products for which waivers of the Nonmanufacturer Rule have been granted will be maintained in SBA's Procurement Automated Source System (PASS). A list of such waivers may also be obtained by contacting the Office of Government Contracting at the Small Business Administration, 409 3rd Street, SW., Washington, DC 20416, or at the nearest SBA Government Contracting Area Office. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart B - Other Applicable Provisions, Waivers of the Nonmanufacturer Rule for Classes...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Real Estate and Rental and Leasing]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-real-estate-and-rental-and-leasing.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 531 Real Estate: 531110 Lessors of Residential Buildings...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Sector 42 - Wholesale Trade]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-sector-42-wholesale-trade.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 423 Merchant Wholesalers, Durable Goods: 423110 Automobile and...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.701: What SBIR programs are subject to size determinations?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121701-what-sbir-programs-are-subject-to-size-determinations.html</link><description><![CDATA[ (a) These sections apply to size status for award of a funding agreement pursuant to the Small Business Innovation Development Act of 1982 (Pub. L. 97-219, 15 U.S.C. 638(e) through (k)). (b) Funding agreement officer means a contracting officer, a grants officer, or a cooperative agreement officer. (c) Funding agreement means any contract, grant or cooperative agreement entered into between any Federal agency and any small business for the performance of experimental, developmental, or research work funded in whole or in Part by the Federal Government. Such work includes: (1) A systematic, intensive study directed toward greater knowledge or...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.902: What size standards are applicable to programs of other agencies?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121902-what-size-standards-are-applicable-to-programs-of-other-agencies.html</link><description><![CDATA[ SBA size standards. The size standards for compliance with programs of other agencies are those for SBA programs which are most comparable to the programs of such other agencies, unless the agency and SBA agree otherwise. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Compliance With Programs of Other Agencies &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[How Does the Small Business Administration Establish Size Standards?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/how-does-the-small-business-administration-establish-size-standards.html</link><description><![CDATA[ The Small Business Administration (SBA) considers economic characteristics comprising the structure of an industry, including degree of competition, average firm size, start-up costs, entry barriers, and distribution of firms by size. It also takes into account technological changes, competition from other industries, growth trends, historical activity within an industry, unique factors occurring in the industry that may distinguish small firms from other firms, the objectives of its programs and the impact on those programs of different size standard levels. As part of its review of a size standard, the SBA will investigate if any business at or below a...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Sector 81 - Other Services]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-sector-81-other-services.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 811 Repair and Maintenance: 811111 General Automotive Repair...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.703: Are formal size determinations binding on parties?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121703-are-formal-size-determinations-binding-on-parties.html</link><description><![CDATA[ Size determinations by authorized SBA officials are formal actions based upon a specific funding agreement, and are binding upon the parties. Other SBA opinions provided to funding agreement officers or others, are only advisory, and are not binding or appealable. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for the Small Business Innovation Research (SBIR) Program &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Construction]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-construction.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 236 Construction of Buildings: 236115 New Single-Family Housing...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.505: What is the effect of a self-certification?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121505-what-is-the-effect-of-a-self-certification.html</link><description><![CDATA[ (a) A contracting officer may accept a concern's self-certification as true for the particular sale or lease involved, in the absence of a written protest by other offerors or other credible information which would cause the contracting officer or SBA to question the size of the concern. (b) Procedures for protesting the self-certification of an offeror are set forth in Secs. 121.1001 through 121.1009. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.803: Are formal size determinations binding on parties?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121803-are-formal-size-determinations-binding-on-parties.html</link><description><![CDATA[ Size determinations by authorized SBA officials are formal actions, based upon a specific patent application pursuant to the rules of the Patent and Trademark Office, Department of Commerce, and are binding upon the parties. Other SBA opinions provided to patent applicants or others are only advisory, and are not binding or appealable. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Paying Reduced Patent Fees &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[When Does the SBA Determine the Size Status of an Applicant?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/when-does-the-sba-determine-the-size-status-of-an-applicant.html</link><description><![CDATA[ The size status of an applicant for SBA financial assistance is determined as of the date the application for financial assistance is accepted for processing by the SBA, except for applications under the Preferred Lenders Program (PLP), the Disaster Loan program, the SBIC program, and the New Markets Venture Capital (NMCV) program. For the Preferred Lenders program, size is determined as of the date of approval of the loan by the Preferred Lender. For disaster loan assistance (other than physical disaster loans), size status is determined as of the date the disaster commenced, as set forth in the Disaster...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[What are the Size Requirements for Refinancing an Existing SBA Loan?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-are-the-size-requirements-for-refinancing-an-existing-sba-loan.html</link><description><![CDATA[ A concern that applies to refinance an existing SBA loan or guarantee will be considered small for the refinancing even though its size has increased since the date of the original financing to exceed its applicable size standard, provided that: (1) The increase in size is due to natural growth (as distinguished from merger, acquisition or similar management action); and (2) The SBA determines that refinancing is necessary to protect the Government's financial interest. If a concern's size has increased other than by natural growth, the concern and its affiliates must be small at the time the application for...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1007: Must a protest of size status relate to a particular procurement and be specific?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211007-must-a-protest-of-size-status-relate-to-a-particular-procurement-and-be-specific.html</link><description><![CDATA[ (a) Particular procurement. A protest challenging the size of a concern which does not pertain to a particular procurement or sale will not be acted on by SBA. (b) A protest must include specific facts. A protest must be sufficiently specific to provide reasonable notice as to the grounds upon which the protested concern's size is questioned. Some basis for the belief or allegation stated in the protest must be given. A protest merely alleging that the protested concern is not small or is affiliated with unnamed other concerns does not specify adequate grounds for the protest. No particular...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards Management of Companies and Enterprises]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-management-of-companies-and-enterprises.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 551 Management of Companies and Enterprises: 551111 Offices...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.101: What are SBA size standards?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121101-what-are-sba-size-standards.html</link><description><![CDATA[ Guide to Size Standards The U. S. Small Business Administration (SBA) has prepared this guide to assist the general public in understanding SBA's definitions of a small business. They are termed &amp;quot;size standards,&amp;quot; and represent the largest a firm can be and still be considered a small business. This guide provides general information on size standard requirements and also addresses most of the typical concerns of the public regarding the use of size standards. Effective October 1, 2000, SBA established a new table of small business size standards based on the North American Industry Classification System (NAICS). This new...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[How does the Small Business Administration Calculate Number of Employees?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/how-does-the-small-business-administration-calculate-number-of-employees.html</link><description><![CDATA[ In determining a business' number of employees, the Small Business Administration (SBA) counts all individuals employed on a full-time, part-time, or other basis. This includes employees obtained from a temporary employee agency, professional employee organization or leasing concern. SBA will consider the totality of the circumstances, including criteria used by the IRS for Federal income tax purposes, in determining whether individuals are employees of a concern. Volunteers (i.e. , individuals who receive no compensation, including no in-kind compensation, for work performed) are not considered employees. Where the size standard is number of employees, the method for determining a business'...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.410: What are the size standards for SBA's Section 8(d) Subcontracting Program?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121410-what-are-the-size-standards-for-sbas-section-8d-subcontracting-program.html</link><description><![CDATA[ For subcontracting purposes pursuant to section 8(d) of the Small Business Act, a concern is small: (a) For subcontracts of $10,000 or less which relate to Government procurements, if its number of employees (including its affiliates) does not exceed 500 employees. However, subcontracts for engineering services awarded under the National Energy Policy Act of 1992 have the same size standard as Military and Aerospace Equipment and Military Weapons under NAICS code 541330; (b) For subcontracts exceeding $10,000 which relate to Government procurements, if its number of employees or average annual receipts (including its affiliates) does not exceed the size...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[What Procurement Programs are Subject to Size Determinations?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-procurement-programs-are-subject-to-size-determinations.html</link><description><![CDATA[ The rules set forth apply to all Federal procurement programs for which status as a small business is required or advantageous, including the small business set-aside program, SBA's Certificate of Competency program, SBA's 8(a) Business Development program, SBA's HUBZone program, SBA's Service-Disabled Veteran-Owned Small Business program, the Small Business Subcontracting program, and the Federal Small Disadvantaged Business (SDB) program. &amp;amp;nbsp; Read more about Small Business Size Regulations. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Part 121 - Small Business Size Regulations &amp;amp;nbsp; What is a Small Business? Small Business Size Regulations About Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.802: What size standards are applicable to reduced patent fees programs?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121802-what-size-standards-are-applicable-to-reduced-patent-fees-programs.html</link><description><![CDATA[ A concern eligible for reduced patent fees is one: (a) Whose number of employees, including affiliates, does not exceed 500 persons; and (b) Which has not assigned, granted, conveyed, or licensed (and is under no obligation to do so) any rights in the invention to any person who made it and could not be classified as an independent inventor, or to any concern which would not qualify as a non-profit organization or a small business concern under this section. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[What Size Standards has the Small Business Administration Identified by North American Industry Classification System codes?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-size-standards-has-the-small-business-administration-identified-by-north-american-industry-classification-system-codes.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Sector 11 - Agriculture, Forestry, Fishing and Hunting Sector 21 - Mining, Quarrying, and Oil and Gas Extraction Sector 22 - Utilities Sector 23 - Construction Sectors 31-33 - Manufacturing Sector 42 -...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1002: Who makes a formal size determination?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211002-who-makes-a-formal-size-determination.html</link><description><![CDATA[ The responsible Government Contracting Area Director or designee makes all formal size determinations in response to either a size protest or a request for a formal size determination, with the exception of size determinations for purposes of the Disaster Loan Program, which will be made by the Disaster Area Office Director or designee responsible for the area in which the disaster occurred. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Procedures for Size Protests and Requests...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1010: How does a concern become recertified as a small business?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211010-how-does-a-concern-become-recertified-as-a-small-business.html</link><description><![CDATA[ (a) A concern may request SBA to recertify it as small at any time by filing an application for recertification with the Government Contracting Area Office responsible for the area in which the headquarters of the applicant is located, regardless of the location of parent companies or affiliates. No particular form is prescribed for the application; however, the request for recertification must be accompanied by a current completed SBA Form 355 and any other information sufficient to show a significant change in its ownership, management, or other factors bearing on its status as a small concern. (b) Recertification will...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1001: Who may initiate a size protest or request a formal size determination?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211001-who-may-initiate-a-size-protest-or-request-a-formal-size-determination.html</link><description><![CDATA[ (a) Size Status Protests. (1) For SBA's Small Business Set-Aside Program, including the Property Sales Program, the following entities may file a size protest in connection with a particular procurement or sale: (i) Any offeror; (ii) The contracting officer; (iii) The SBA Government Contracting Area Director having responsibility for the area in which the headquarters of the protested offeror is located, regardless of the location of a parent company or affiliates, or the Associate Administrator for Government Contracting; and (iv) Other interested parties. Other interested parties include large businesses where only one concern submitted an offer for the specific...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Sector 62 - Health Care and Social Assistance]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-sector-62-health-care-and-social-assistance.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 621 Ambulatory Health Care Services: 621111 Offices of...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[What Size Procedures are Used by the SBA Before It Makes a Formal Size Determination?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-size-procedures-are-used-by-the-sba-before-it-makes-a-formal-size-determination.html</link><description><![CDATA[ A concern that submits an application for financial assistance is deemed to have certified that it is small under the applicable size standard. The SBA may question the concern's status based on information supplied in the application or from any other source. A small business investment company, a development company, a surety bond company, or a preferred lender may accept as true the size information provided by an applicant, unless credible evidence to the contrary is apparent. Size is initially considered by the individual with final financial assistance authority. This is not a formal size determination. A formal determination...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.503: Are SBA size determinations binding on parties?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121503-are-sba-size-determinations-binding-on-parties.html</link><description><![CDATA[ Formal size determinations based upon a specific Government sale or lease, or made in response to a request from another Government agency under Sec. 121.901, are binding upon the parties. Other SBA opinions provided to contracting officers or others are only advisory, and are not binding or appealable. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Sales or Lease of Government Property &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.705: Must a business concern self-certify its size status?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121705-must-a-business-concern-self-certify-its-size-status.html</link><description><![CDATA[ (a) A firm must self-certify it is small in its SBIR funding proposal. (b) A funding agreement officer may accept a concern's self- certification as true for the particular funding agreement involved in the absence of a written protest by other offerors or other credible information which would cause the funding agreement officer or SBA to question the size of the concern. (c) Procedures for protesting an offeror's self-certification are set forth in Secs. 121.1001 through 121.1009. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.704: When does SBA determine the size status of a business concern?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121704-when-does-sba-determine-the-size-status-of-a-business-concern.html</link><description><![CDATA[ The size status of a concern for the purpose of a funding agreement under the SBIR program is determined as of the date of the award for both Phase I and Phase II SBIR awards. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for the Small Business Innovation Research (SBIR) Program &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.901: Can other Government agencies obtain SBA size determinations?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121901-can-other-government-agencies-obtain-sba-size-determinations.html</link><description><![CDATA[ Upon request by another Government agency, SBA will provide a size determination, under SBA rules, standards and procedures, for its use in determining compliance with small business requirements of its statutes, regulations or programs. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Compliance With Programs of Other Agencies &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1005: How must a protest be filed with the contracting officer?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211005-how-must-a-protest-be-filed-with-the-contracting-officer.html</link><description><![CDATA[ A protest must be delivered to the contracting officer by hand, telegram, mail, FAX, or telephone. If a protest is made by telephone, the contracting officer must later receive a confirming letter either within the 5-day period in Sec. 121.1004(a)(1) or postmarked no later than one day after the date of the telephone protest. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Procedures for Size Protests and Requests for Formal Size Determinations &amp;amp;nbsp; Small Business Size...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1204: What are the procedures for requesting and granting waivers?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211204-what-are-the-procedures-for-requesting-and-granting-waivers.html</link><description><![CDATA[ (a) Waivers for classes of products. (1) SBA may, at its own initiative, examine a class of products for possible waiver of the Nonmanufacturer Rule. (2) Any interested person, business, association, or Federal agency may submit a request for a waiver for a particular class of products. Requests should be addressed or hand-carried to the Associate Administrator of Government Contracting, Small Business Administration, 409 3rd Street SW., Washington, DC 20416. (3) Requests for a waiver of a class of products need not be in any particular form, but should include a statement of the class of products to be...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[What are the Small Business Administration Size Standards?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-are-the-small-business-administration-size-standards.html</link><description><![CDATA[ The Small Business Adminstration's size standards define whether a business entity is small and, thus, eligible for Government programs and preferences reserved for &amp;quot;small business&amp;quot; concerns. Size standards have been established for types of economic activity, or industry, generally under the North American Industry Classification System (NAICS). NAICS is described in the North American Industry Classification Manual - United States. The manual includes definitions for each industry. NAICS assigns codes to all economic activity within twenty broad sectors. Section 121.201 provides a full table of small business size standards matched to the U.S. NAICS industry codes. A full table...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.509: What is the size standard for leasing of Government land for coal mining?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121509-what-is-the-size-standard-for-leasing-of-government-land-for-coal-mining.html</link><description><![CDATA[ A concern is small for this purpose if it: (a) Together with its affiliates, does not have more than 250 employees; (b) Maintains management and control of the actual mining operations of the tract; and (c) Agrees that if it subleases the Government land, it will be to another small business, and that it will require its sublessors to agree to the same. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Sales...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.801: May patent fees be reduced if a concern is small?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121801-may-patent-fees-be-reduced-if-a-concern-is-small.html</link><description><![CDATA[ These sections apply to size status for the purpose of paying reduced patent fees authorized by Pub. L. 97-247, 96 Stat. 317. The eligibility requirements for independent inventors and nonprofit organizations for the purpose of paying reduced patent fees are set forth in regulations of the Patent and Trademark Office of the Department of Commerce, 37 CFR 1.9, 1.27, 1.28. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Paying Reduced Patent Fees...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.510: What is the size standard for leasing of Government land for uranium mining?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121510-what-is-the-size-standard-for-leasing-of-government-land-for-uranium-mining.html</link><description><![CDATA[ A concern is small for this purpose if it, together with its affiliates, does not have more than 100 employees. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Sales or Lease of Government Property &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[How does the Small Business Administration Determine a Business Concern's &amp;quot;Primary Industry&amp;quot;?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/how-does-the-small-business-administration-determine-a-business-concerns-primary-industry.html</link><description><![CDATA[ In determining the primary industry in which a concern or a concern combined with its affiliates is engaged, the Small Business Administration (SBA) considers the distribution of receipts, employees and costs of doing business among the different industries in which business operations occurred for the most recently completed fiscal year. The SBA may also consider other factors, such as the distribution of patents, contract awards, and assets. Read more about Small Business Size Regulations. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Part 121 - Small Business Size Regulations &amp;amp;nbsp; What is a Small Business? Small Business Size Regulations...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Sector 92 - Public Administration]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-sector-92-public-administration.html</link><description><![CDATA[ Small business size standards are not established for this sector. Establishments in the Public Administration sector are Federal, State, and local government agencies which administer and oversee government programs and activities that are not performed by private establishments. Concerns performing operational services for the administration of a government program are classified under the NAICS private sector industry based on the activities performed. Similarly, procurements for these types of services are classified under the NAICS private sector industry that best describes the activities to be performed. For example, if a government agency issues a procurement for law enforcement services, the...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1201: What is the Nonmanufacturer Rule?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211201-what-is-the-nonmanufacturer-rule.html</link><description><![CDATA[ The Nonmanufacturer Rule is set forth in Sec. 121.406(b). &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart B - Other Applicable Provisions, Waivers of the Nonmanufacturer Rule for Classes of Products and Individual Contracts &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.507: What are the size standards and other requirements for the purchase of Government-owned timber (other than Special Salvage Timber)?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121507-what-are-the-size-standards-and-other-requirements-for-the-purchase-of-government-owned-timber-other-than-special-salvage-timber.html</link><description><![CDATA[ (a) To be small for purposes of the sale of Government-owned timber (other than Special Salvage Timber) a concern must: (1) Be primarily engaged in the logging or forest products industry; (2) Not exceed 500 employees, taking into account its affiliates; and (3) If it does not intend at the time of the offer to resell the timber -- (i) Agree that it will manufacture the logs with its own facilities or those of another business which meets the requirements of paragraphs (a)(1) and (a)(2) of this section; (ii) Agree that if it eventually resells the timber, it will...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1101: Are formal size determinations subject to appeal?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211101-are-formal-size-determinations-subject-to-appeal.html</link><description><![CDATA[ A formal size determination made by a Government Contracting Area Office or by a Disaster Area Office may be appealed to OHA. The procedures governing OHA appeals are set forth in Part 134 of this chapter. The OHA appeal is an administrative remedy that must be exhausted before judicial review of a formal size determination may be sought in a court. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Appeals of Size Determinations and NAICS Code...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.501: What programs for sales or leases of Government property are subject to size determinations?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121501-what-programs-for-sales-or-leases-of-government-property-are-subject-to-size-determinations.html</link><description><![CDATA[ Sections 121.501 through 121.512 apply to small business size determinations for the purpose of the sale or lease of Government property, including the Timber Sales Program, the Special Salvage Timber Sales Program, and the sale of Government petroleum, coal and uranium. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Sales or Lease of Government Property &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.804: When does SBA determine the size status of a business concern?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121804-when-does-sba-determine-the-size-status-of-a-business-concern.html</link><description><![CDATA[ Size status is determined as of the date of the patent applicant's written verification of size. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Paying Reduced Patent Fees &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1006: When will a size protest be referred to an SBA Government Contracting Area Office?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211006-when-will-a-size-protest-be-referred-to-an-sba-government-contracting-area-office.html</link><description><![CDATA[ (a) A contracting officer who receives a protest (other than from SBA) must forward the protest promptly to the SBA Government Contracting Area Office serving the area in which the headquarters of the offeror is located. (b) A contracting officer's referral must contain the following information: (1) The protest and any accompanying materials; (2) A copy of the self-certification as to size; (3) Identification of the applicable size standard; (4) A copy of the solicitation; (5) Identification of the date of bid opening or notification provided to unsuccessful offerors; (6) The date on which the protest was received; and...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Sector 61 - Educational Services]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-sector-61-educational-services.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 611 Educational Services: 611110 Elementary and Secondary Schools...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.403: Are SBA size determinations and NAICS code designations binding on parties?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121403-are-sba-size-determinations-and-naics-code-designations-binding-on-parties.html</link><description><![CDATA[ Formal size determinations and NAICS code designations made by authorized SBA officials are binding upon the parties. Opinions otherwise provided by SBA officials to contracting officers or others are advisory in nature, and are not binding or appealable. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Size Eligibility Requirements for Government Procurement &amp;amp;nbsp; Small Business Size Regulations: 13 CFR 121 About Small Business Books on Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[How does the Small Business Administration Calculate Annual Receipts?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/how-does-the-small-business-administration-calculate-annual-receipts.html</link><description><![CDATA[ Receipts means &amp;quot;total income&amp;quot; (or in the case of a sole proprietorship, &amp;quot;gross income&amp;quot;) plus &amp;quot;cost of goods sold&amp;quot; as these terms are defined and reported on Internal Revenue Service (IRS) tax return forms. Receipts do not include net capital gains or losses; taxes collected for and remitted to a taxing authority if included in gross or total income, such as sales or other taxes collected from customers and excluding taxes levied on the concern or its employees; proceeds from transactions between a concern and its domestic or foreign affiliates; and amounts collected for another by a travel agent,...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.903: How may an agency use size standards for its programs that are different than those established by SBA?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121903-how-may-an-agency-use-size-standards-for-its-programs-that-are-different-than-those-established-by-sba.html</link><description><![CDATA[ (a) Federal agencies or departments promulgating regulations relating to small businesses usually use SBA size criteria. In limited circumstances, if they decide the SBA size standard is not suitable for their programs, then agency heads may establish a more appropriate small business definition for the exclusive use in such programs, but only when: (1) The size standard will determine: (i) The size of a manufacturing concern by its average number of employees based on the preceding twelve calendar months, determined according to Sec. 121.106; (ii) The size of a services concern by its average annual receipts over a period...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1004: What time limits apply to size protests?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211004-what-time-limits-apply-to-size-protests.html</link><description><![CDATA[ (a) Protests by entities other than contracting officers or SBA. (1) Non-negotiated procurement or sale. A protest must be received by the contracting officer prior to the close of business on the 5th day, exclusive of Saturdays, Sundays, and legal holidays, after bid or proposal opening. (2) Negotiated procurement. A protest must be received by the contracting officer prior to the close of business on the 5th day, exclusive of Saturdays, Sundays, and legal holidays, after the contracting officer has notified the protestor of the identity of the prospective awardee. (3) Multiple award schedule. On a multiple award schedule...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.1103: What are the procedures for appealing an NAICS code designation?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec1211103-what-are-the-procedures-for-appealing-an-naics-code-designation.html</link><description><![CDATA[ (a) Generally, any interested party who has been adversely affected by an NAICS code designation may appeal the designation to OHA. However, with respect to a particular sole source 8(a) contract, only the Associate Administrator for 8(a)BD may appeal. (b) Procedures for perfecting NAICS code appeals with OHA are contained in Sec. 19.303 of the Federal Acquisition Regulations, 48 CFR 19.303. &amp;amp;nbsp; Source: Code of Federal Regulations, Title 13, Volume 1, Revised as of January 1, 2003, Part 121 - Small Business Size Regulations, Subpart A - Size Eligibility Provisions and Standards, Appeals of Size Determinations and NAICS Code...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Size Standards for Finance and Insurance]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-size-standards-for-finance-and-insurance.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) size standards described in this section apply to all SBA programs unless otherwise specified in this Part. The size standards themselves are expressed either in number of employees or annual receipts in millions of dollars, unless otherwise specified. The number of employees or annual receipts indicates the maximum allowed for a concern and its affiliates to be considered small. Small Business Size Standards by NAICS Industry NAICS code NAICS U.S. Industry Title Size Standards in millions of dollars Size Standards in number of employees 522 Credit Intermediation and Related Activities: 522110 Commercial...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Small Business Act]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-act.html</link><description><![CDATA[ (Public Law 85-536, as amended) 1. This Act may be cited as the &amp;quot;Small Business Act&amp;quot;. 2.(a) The essence of the American economic system of private enterprise is free competition. Only through full and free competition can free markets, free entry into business, and opportunities for the expression and growth of personal initiative and individual judgment be assured. The preservation and expansion of such competition is basic not only to the economic well-being but to the security of this Nation. Such security and well-being cannot be realized unless the actual and potential capacity of small business is encouraged and...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Sec.121.805: May a business concern self-certify its size status?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/sec121805-may-a-business-concern-self-certify-its-size-status.html</link><description><![CDATA[ (a) A concern verifies its size status with its submission of its patent application. (b) Any attempt to establish small size status improperly (fraudulently, through gross negligence, or otherwise) may result in remedial action by the Patent and Trademark Office. (c) In the absence of credible information indicating otherwise, the Patent and Trademark Office may accept the verification by the concern as a small business as true. (d) Questions concerning the size verification are resolved initially by the Patent and Trademark Office. If not verified as small, the applicant may request a formal SBA size determination. &amp;amp;nbsp; Source: Code...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Advancing Rural America]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/advancing-rural-america.html</link><description><![CDATA[ Independence, dependability, self-reliance - these ideals of the American character are rooted in rural America. The Office of Advocacy recognizes that viable small businesses are the core of sustainable rural communities. And today, rural small businesses face special challenges - limited access to capital and technological infrastructure, an eroding employment base, and the need for agriculture to compete globally - to name a few. In recent years, the office has devoted greater resources to studying and identifying rural issues and making information available to help address them. For instance, the office's studies on lending let rural business owners know...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[NAICS Search]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/naics-search.html</link><description><![CDATA[ &amp;amp;nbsp; Enter Keyword for NAICS search: &amp;amp;nbsp; Choosing the Right Business Books about Making the Decision to Start a Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Other Advocacy Initiatives that Impact Affecting Rural Areas]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/other-advocacy-initiatives-that-impact-affecting-rural-areas.html</link><description><![CDATA[ The Office of Advocacy has also been involved in several other initiatives that have had an impact on rural America's small businesses. Ace-Net: Access to Capital Electronic Network- Developed in 1997 ACE-Net is an Internet-based listing service for securities offerings of small, growing companies located throughout the nation, which can be viewed anonymously by accredited investors. ACE-Net was developed by the U.S. Small Business Administration's Office of Advocacy, working in consultation with the U.S. Securities and Exchange Commission, the North American Securities Administrators Association, and the University of New Hampshire's Whittemore School of Business and Economics. ACE-Net is an...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Office of Economic Research: Publications]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/office-of-economic-research-publications.html</link><description><![CDATA[ Within the Office of Advocacy, the Office of Economic Research (OER) is responsible for compiling and disseminating research and statistics on small businesses. OER assists rural areas businesses primarily by conducting or sponsoring research reports that discussion rural small businesses that and are of value to institutions serving rural areas. Developing data on rural areas is a fundamental part of this research. OER's development of the Business Information Tracking Series, a joint effort with the U.S. Census Bureau, has provided researchers with a powerful tool to track businesses by metropolitan or nonmetropolitan location, among many other variables. Many of...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Future Efforts to Work that Could Impact Improve Small Businesses in Rural Areas]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/future-efforts-to-work-that-could-impact-improve-small-businesses-in-rural-areas.html</link><description><![CDATA[ The Office of Advocacy has undertaken many projects that have had a positive impact on rural small businesses. Because of Advocacy's past leadership, it is possible for the office to continue to play a strong role in advocating for both rural and urban small businesses. Toward this end, the following are suggestions for future work that the Office of Advocacy could undertake. White House Conference on Small Business In 1995, the White House Conference on Small Business took place. No recommendations or actions that specifically addressed unique rural small business needs came out of this conference, however. Future discussion...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[What Defines a Small Business?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-is-defines-small-business.html</link><description><![CDATA[ When the U.S. Congress first established the Small Business Administration (SBA) in 1953, a numerical definition of what constitutes a small business was needed to determine which businesses were eligible for the SBA's programs. Over the years the SBA has established a set of numerical definitions for all for-profit industries. This numerical definition is called a &amp;quot;size standard.&amp;quot; It is usually stated either as the number of employees or average annual receipts of a business concern. In addition to establishing eligibility for the SBA programs, all federal agencies must use SBA's size standards for their Federal Government contracts identified...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Report on the Regulatory Flexibility Act, FY 2003, Executive Summary]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/report-on-the-regulatory-flexibility-act-fy-2003-executive-summary.html</link><description><![CDATA[ This Fiscal Year 2003 report for the first time combines the Annual Report of the Chief Counsel for Advocacy on Implementation of the Regulatory Flexibility Act with Advocacy's report on Agency Compliance with Executive Order 13272 (E.O. 13272). This report informs the President, the Office of Management and Budget (OMB), and Congress whether agencies are considering the impact of their rules on small entities and thus improving their compliance with the Regulatory Flexibility Act (RFA) and E.O. 13272. The RFA, enacted in 1980, requires federal regulatory agencies to determine the impact of their rules on small entities, consider effective...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Activities of Advocacy's Regional Advocates]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/activities-of-advocacys-regional-advocates.html</link><description><![CDATA[ Regional advocates are the chief counsel's direct link to local business owners, state and local government agencies, state legislatures and small business organizations. Covering the 10 federal regions of the nation, regional advocates help identify new issues and problems of small businesses by monitoring the impact of federal and state regulations and policies on the local business communities within their regions. In addition, the Office of Advocacy employs one advocate specifically to focus specifically on rural issues. Additional information can be found at www.sba.gov/advo/region.html. Telecommunications Act When the Federal Communications Commission implemented the Telecommunications Act, it changed universal service...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Office of Interagency Affairs: Regulatory Activity]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/office-of-interagency-affairs-regulatory-activity.html</link><description><![CDATA[ The Office of Interagency Affairs includes employs advocates who pursue regulatory, legislative, and other policy initiatives that support small business growth. The office prepares comment letters and testimony on federal proposals that may affect small firms. The hallmark of Advocacy's efforts is addressing concerns shared by small businesses of all types. These include access to capital, burdens of regulatory compliance, costs associated with telecommunications reform, and tax policies that place undue burdens on small firm operations. In addition, the Office of Interagency Affairs tackles regulatory issues that affect specific industries. In pursuing good public policy, the Office of Interagency...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Additional Areas of Research]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/additional-areas-of-research.html</link><description><![CDATA[ The Office of Advocacy has conducted a number of research projects that contain useful data for rural areas. However, rural practitioners need even more data. To determine the topic areas of greatest importance to rural development practitioners, members of the NRDP Listserv were contacted. Members of the partnership and Advocacy staff identified the following as topics for further research. General Characteristics and demographics of the owners of rural small businesses. The number of rural small businesses. The number of employees working for rural small businesses. The growth rate of rural small businesses compared to the growth rate of urban...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Home-Based Business and Government Regulation]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/home-based-business-and-government-regulation.html</link><description><![CDATA[ Previous research published by the Office of Advocacy has documented the disproportionate impact of federal regulations on small business: businesses with fewer than 20 employees pay 60 percent more per employee to comply with federal regulations than business with 500 or more employees (Crain and Hopkins, 2001). The current report continues this inquiry by investigating the impact of regulations (federal, state, and local) on the smallest of firms, home-based businesses. The home-based business sector is substantial in size: 53 percent of small businesses are based in the home (Pratt, 2000). Some home-based ventures are the incubators of successful ventures...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Tax Services Available by Internet]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-tax-services-available-by-internet.html</link><description><![CDATA[ You can access the IRS website 24 hours a day, 7 days a week, at www.irs.gov to: E-file. Access commercial tax preparation and e-file services available for free to eligible taxpayers. Check the status of your federal income tax refund. Click on &amp;quot;Where's My Refund.&amp;quot; Be sure to wait at least 6 weeks from the date you fild your return (3 weeks if you filed electronically) and have your federal income tax return available because you will need to know your filing status and the exact whole dollar amount of your refund. Download forms, instructions, and publications. Order IRS...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Kinds of Records To Keep]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-kinds-of-records-to-keep.html</link><description><![CDATA[ Except in a few cases, the law does not require any special kind of records. You can choose any recordkeeping system suited to your business that clearly shows your income and expenses. The business you are in affects the type of records you need to keep for federal tax purposes. You should set up your recordkeeping system using an accounting method that clearly shows your income for your tax year. If you are in more than one business, you should keep a complete and separate set of records for each business. Your recordkeeping system should include a summary of...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, CD-ROM for Small Businesses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-cd-rom-for-small-businesses.html</link><description><![CDATA[ IRS Publication 3207, Small Business Resource Guide, is a must for every small business owner or any taxpayer about to start a business. This handy, interactive CD contains all the business tax forms, instructions and publications needed to successfully manage a business. In addition, the CD provides an abundance of other helpful information, such as how to prepare a business plan, finding financing for your business, and much more. The design of the CD makes finding information easy and quick and incorporates file formats and browsers that can be run on virtually any desktop or laptop computer. It is...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Small Business Administration]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-small-business-administration.html</link><description><![CDATA[ The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. The SBA also has publications and videos on a variety of business topics. The following briefly describes assistance provided by the SBA. Small Business Development Centers (SBDCs). SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Help is available when beginning, improving, or expanding a small business. Business Information Centers (BICs). BICs offer a small business reference library, management video tapes, and computer technology...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Accounting Method]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-accounting-method.html</link><description><![CDATA[ An accounting method is a set of rules used to determine when and how income and expenses are reported. You choose an accounting method for your business when you file your first income tax return. There are two basic accounting methods. 1) Cash Method Under the cash method, you report income in the tax year you receive it. You usually deduct or capitalize expenses in the tax year you pay them. 2) Accrual Method Under an accrual method, you generally report income in the tax year you earn it, even though you may receive payment in a later year....]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Income Tax]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-income-tax.html</link><description><![CDATA[ All businesses except partnerships must file an annual income tax return. Partnerships file an information return. Which form you use depends on how your business is organized. See Table 2 to find out which return you have to file. The federal income tax is a pay-as-you-go tax. You must pay the tax as you earn or receive income during the year. An employee usually has income tax withheld from his or her pay. If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. If you...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Sample Employee Compensation Record]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-sample-employee-compensation-record.html</link><description><![CDATA[ This record shows the following information. The number of hours Henry's employee worked in a pay period. The employee's total pay for the period. The deductions Henry withheld in figuring the employee's net pay. The monthly gross payroll. Henry carries the January gross payroll ($520) to the Annual Summary. &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Sample Record System: Daily Summary of Cash Receipts Monthly Summary of Cash Receipts Check Disbursements Journal Employee Compensation Record Annual Summary Depreciation Worksheet Bank Reconciliation &amp;amp;nbsp; More about Recordkeeping Starting a Business and Keeping Records, Table of Contents Printable Version of...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Small Business Tax Education Program]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-small-business-tax-education-program.html</link><description><![CDATA[ Small business owners and other self-employed individuals can learn about business taxes through a unique partnership between the IRS and local organizations. Through workshops or in-depth tax courses, instructors provide training on starting a business, recordkeeping, preparing business tax returns, self-employment tax issues, and employment taxes. Some courses are offered free as a community service. Courses given by an educational facility may include costs for materials and tuition. Other courses may have a nominal fee to offset administrative costs of sponsoring organizations. For more information about this program, call the IRS Monday through Friday during regular business hours. Check...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Supporting Documents]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-supporting-documents.html</link><description><![CDATA[ Purchases, sales, payroll, and other transactions you have in your business will generate supporting documents. Supporting documents include sales slips, paid bills, invoices, receipts, deposit slips, and canceled checks. These documents contain the information you need to record in your books. It is important to keep these documents because they support the entries in your books and on your tax return. Keep them in an orderly fashion and in a safe place. For instance, organize them by year and type of income or expense. Gross Receipts Purchases Expenses Assets What If I Don't Have a Canceled Check? Information courtesy...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, What New Business Owners Need To Know]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-what-new-business-owners-need-to-know.html</link><description><![CDATA[ As a new business owner, you need to know your federal tax responsibilities. Table 1 can help you learn what those responsibilities are. Ask yourself each question listed in the table, then see the related discussion to find the answer. In addition to knowing about federal taxes, you need to make some basic business decisions. Ask yourself: What are my financial resources? What products and services will I sell? How will I market my products and services? How will I develop a strategic business plan? How will I manage my business on a day-to-day basis? How will I recruit...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Tax Services Available by Mail]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-tax-services-available-by-mail.html</link><description><![CDATA[ You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. Find the address that applies to your part of the country. Western part of U.S.: Western Area Distribution Center Rancho Cordova, CA 95743-0001 Central part of U.S.: Central Area Distribution Center P.O. Box 8903 Bloomington, IL 61702-8903 Eastern part of U.S. and foreign addresses: Eastern Area Distribution Center P.O. Box 85074 Richmond, VA 23261-5074 &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; More Free Services More Information Sources Starting...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Purchases]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-purchases.html</link><description><![CDATA[ Purchases are the items you buy and resell to customers. If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into finished products. Your supporting documents should show the amount paid and that the amount was for purchases. Documents for purchases include the following. Canceled checks. Cash register tape receipts. Credit card sales slips. Invoices. These records will help you determine the value of your inventory at the end of the year. See Publication 538 for information on methods for valuing inventory. &amp;amp;nbsp; Information courtesy of the Internal Revenue...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Payee's Identification Number]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-payees-identification-number.html</link><description><![CDATA[ In the operation of a business, you will probably make certain payments you must report on information returns. The forms used to report these payments must include the payee's identification number. Employee If you have employees, you must get an SSN from each of them. Record the name and SSN of each employee exactly as they are shown on the employee's social security card. If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. This may occur, for example, if the employee's name has changed due to...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Free Tax Services]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-free-tax-services.html</link><description><![CDATA[ To find out what services are available, get Publication 910, Guide to Free Tax Services (pdf). It contains a list of free tax publications and an index of tax topics. It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Tax Services Available by: Internet Fax Phone Walk-in Mail CD-ROM for Tax Products CD-ROM for Small Businesses &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Back to IRS Information Sources Other Information Sources Starting a Business and Keeping Records, Table of Contents Printable Version of IRS Publication 583,...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Employer Identification Number (EIN)]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-employer-identification-number-ein.html</link><description><![CDATA[ EINs are used to identify the tax accounts of employers, certain sole proprietors, corporations, partnerships, estates, trusts, and other entities. If you don't already have an EIN, you need to get one if you: 1) Have employees, 2) Have a qualified retirement plan, 3) Operate your business as a corporation or partnership, or 4) File returns for: a) Employment taxes, or b) Excise taxes. Applying for an EIN You can get an EIN: Online - Click on the EIN link at www.irs.gov/businesses/small. The EIN is issued immediately once the application infomration is validated. By telephone at 1-800-829-4933 from 7:30...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, How To Get More Information]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-how-to-get-more-information.html</link><description><![CDATA[ This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Internal Revenue Service Contacting your Taxpayer Advocate Small Business Tax Education Program Free Tax Services Comments on IRS Enforcement Actions Small Business Administration Other Federal Agencies Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Starting a Business and Keeping Records: Introduction What New Business Owners Need To Know Forms of Business Identification Numbers Tax Year Accounting Method Business Taxes Information Returns Penalties Business Expenses Recordkeeping How To Get More Information &amp;amp;nbsp; Starting a Business and Keeping Records, Table of Contents...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 908, Bankruptcy Tax Guide]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-908-bankruptcy-tax-guide.html</link><description><![CDATA[ Table of Contents Publication 908 - Introductory Material Introduction Useful Items - You may want to see: Publication 908 - Main Contents Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11 Responsibilities of the Individual Debtor Election to End Tax Year The Bankruptcy Estate Return Requirements and Payment of Tax Example. Partnerships and Corporations Partnerships Corporations Tax-Free Reorganizations Filing Requirements Personal Holding Company Tax Tax Procedures Determination of Tax Payment of Tax Claim Debt Cancellation Exceptions and Exclusions Exclusions Basis Reduction Tax Attribute Reduction Example How to Get More Information &amp;amp;nbsp; Information courtesy of the Internal...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Tax Services Available by Walk-in]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-tax-services-available-by-walk-in.html</link><description><![CDATA[ Many products and services are available on a walk-in basis. Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Services. You can walk in to your local Taxpayer Assistance Center every...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Sample Depreciation Worksheet]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-sample-depreciation-worksheet.html</link><description><![CDATA[ This worksheet shows the information used in figuring the depreciation allowed on assets used in Henry's business. Henry figures the depreciation using the modified accelerated cost recovery system (MACRS). He also chooses to deduct $24,000 of the cost of the tow truck purchased and placed in service in his trade or business during the year. This is the &amp;quot;section 179 deduction.&amp;quot; He also chooses to deduct the special depreciation allowance for the properties that qualify. The allowance is an additional 30% of the property's cost or other basis (after subtracting the section 179 deduction). Depreciation, the section 179 deduction,...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Sample Daily Summary of Cash Receipts]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-sample-daily-summary-of-cash-receipts.html</link><description><![CDATA[ This summary is a record of cash sales for the day. It accounts for cash at the end of the day over the amount in the Change and Petty Cash Fund at the beginning of the day. Henry takes the cash sales entry from his cash register tape. If he had no cash register, he would simply total his cash sale slips and any other cash received that day. He carries the total receipts shown in this summary for January 3 ($267.80), including cash sales ($263.60) and sales tax ($4.20), to the Monthly Summary of Cash Receipts. Petty cash...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Information Returns]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-information-returns.html</link><description><![CDATA[ If you make or receive payments in your business, you may have to report them to the IRS on information returns. The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. You must give a copy of each information return you are required to file to the recipient or payer. In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. For more details on information returns and when you have to file...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Bookkeeping System]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-bookkeeping-system.html</link><description><![CDATA[ You must decide whether to use a single- or a double-entry bookkeeping system. The single-entry system of bookkeeping is the simplest to maintain, but it may not be suitable for everyone. You may find the double-entry system better because it has built-in checks and balances to assure accuracy and control. Single-entry A single-entry system is based on the income statement (profit or loss statement). It can be a simple and practical system if you are starting a small business. The system records the flow of income and expenses through the use of: 1) A daily summary of cash receipts,...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Reconciling the Checking Account]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-reconciling-the-checking-account.html</link><description><![CDATA[ When you receive your bank statement, make sure the statement, your checkbook, and your books agree. The statement balance may not agree with the balance in your checkbook and books if the statement: Includes bank charges you did not enter in your books and subtract from your checkbook balance, or Does not include deposits made after the statement date or checks that did not clear your account before the statement date. By reconciling your checking account, you will: Verify how much money you have in the account, Make sure that your checkbook and books reflect all bank charges and...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Excise Taxes]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-excise-taxes.html</link><description><![CDATA[ This section describes the excise taxes you may have to pay and the forms you have to file if you do any of the following. Manufacture or sell certain products. Operate certain kinds of businesses. Use various kinds of equipment, facilities, or products. Receive payment for certain services. For more information on excise taxes, see Publication 510. Form 720 The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return (pdf), consist of several broad categories of taxes, including the following. Environmental taxes Communications and air transportation taxes Fuel taxes Tax on the first retail sale of...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[The Impact of Bank Consolidation on Small Business Credit Availability]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/the-impact-of-bank-consolidation-on-small-business-credit-availability.html</link><description><![CDATA[ The banking industry has been undergoing an extensive period of consolidation, accelerated since the federal interstate banking legislation of 1994. As small firms are the source of most job growth, and since the bulk of small business credit is primarily from banks, the effects of institutional change on small business credit is a major economic issue. The importance of small banks to small businesses is shown, for example, by the fact that in 1999 small business loans were 25.5 percent of bank assets for institutions with less than $1 billion in assets. On the other hand, for banks with...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Table 3. Period of Limitations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-table-3-period-of-limitations.html</link><description><![CDATA[ If you... Then the period is... 1. Owe additional tax and situations (2), (3), and (4), below, do not apply to you 3 years 2. Do not report income that you should report, and it is more than 25% of the gross income shown on the return 6 years 3. File a fraudulent income tax return Not limited 4. Do not file a return Not limited 5. File a claim for credit or refund after you file your return. Later of: 3 years or 2 years after tax was paid 6. File a claim for a loss from worthless...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Employment Taxes]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-employment-taxes.html</link><description><![CDATA[ This section briefly discusses the employment taxes you must pay, the forms you must file to report them, and other forms that must be filed when you have employees. Employment taxes include the following: Federal income tax withholding Social security and Medicare taxes Federal Unemployment (FUTA) Tax If you have employees, you will need to get Publication 15, Circular E, Employer's Tax Guide. If you have agricultural employees, get Publication 51, Circular A, Agricultural Employer's Tax Guide. These publications explain your tax responsibilities as an employer. If you are not sure whether the people working for you are your...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Business Checkbook]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-business-checkbook.html</link><description><![CDATA[ One of the first things you should do when you start a business is open a business checking account. You should keep your business account separate from your personal checking account. The business checkbook is your basic source of information for recording your business expenses. You should deposit all daily receipts in your business checking account. You should check your account for errors by reconciling it. Consider using a checkbook that allows enough space to identify the source of deposits as business income, personal funds, or loans. You should also note on the deposit slip the source of the...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Other Federal Agencies]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-other-federal-agencies.html</link><description><![CDATA[ Other federal agencies also publish publications and pamphlets to assist small businesses. Most of these are available from the Superintendant of Documents at the Government Printing Office. You can get information and order these publications and pamphlets in several ways. Internet. You can access the GPO website at www.gpoaccess.gov Phone. Call the GPO toll-free at 1-866-512-1800 or at (202) 512-1800 from the local Washington, DC area. Mail. Write to the GPO at the following address. Superintendent of Documents P.O. Box 371954 Pittsburgh, PA 15250-7954 &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; More Information Sources Starting a Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, How Long To Keep Records]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-how-long-to-keep-records.html</link><description><![CDATA[ You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Generally, this means you must keep records that support an item of income or deduction on a return until the period of limitations for that return runs out. The period of limitations is the period of time in which you can amend your return to claim a credit or refund, or the IRS can assess additional tax. Table 3 contains the periods of limitations that apply to income tax returns. Unless otherwise stated, the years refer...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, S Corporations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-s-corporations.html</link><description><![CDATA[ An eligible domestic corporation can avoid double taxation (once to the corporation and again to the shareholders) by electing to be treated as an S corporation. An S corporation generally is exempt from federal income tax other than tax on certain capital gains and passive income. Its shareholders include on their tax returns their share of the corporation's separately stated items of income, deduction, loss, and credit, and their share of nonseparately stated income or loss. More Information For more information on S corporations, see the instructions for Form 2553, Election by a Small Business Corporation (pdf), and Form...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, What If I Don't Have a Canceled Check?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-what-if-i-dont-have-a-canceled-check.html</link><description><![CDATA[ If you do not have a canceled check, you may be able to prove payment with certain financial account statements prepared by financial institutions. These include account statements prepared for the financial institution by a third party. These account statements must be highly legible. The following table lists acceptable account statements. If payment is by... Then the statement must show the.. Check Check number Amount Payee's name Date the check amount was posted to the account by the financial institution Electronic Funds Transfer Amount transferred Payee's name Date the transfer was posted to the account by the financial institution...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Depositing Taxes]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-depositing-taxes.html</link><description><![CDATA[ You generally have to deposit employment taxes, certain excise taxes, corporate income tax, and S corporation taxes before you file your return. Electronic Deposit of Taxes Generally, taxpayers whose total deposits of social security and Medicare taxes and withheld income tax during previous years exceeded certain amounts are required to deposit taxes through the Electronic Federal Tax Payment System (EFTPS). Starting in January 2004, any business that has a federal tax obligation and requests a new EIN will automatically be enrolled in EFTPS. Through the mail, the business will receive an EFTPS PIN package that contains instructions for activating...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Sample Check Disbursements Journal]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-sample-check-disbursements-journal.html</link><description><![CDATA[ Henry enters checks drawn on the business checking account in the Check Disbursements Journal each day. All checks are prenumbered and each check number is listed and accounted for in the column provided in the journal. Frequent expenses have their own headings across the sheet. He enters in a separate column expenses that require comparatively numerous or large payments each month, such as materials, gross payroll, and rent. Under the General Accounts column, he enters small expenses that normally have only one or two monthly payments, such as licenses and postage. Henry does not pay personal or nonbusiness expenses...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Sole Proprietorships]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-sole-proprietorships.html</link><description><![CDATA[ A sole proprietorship is an unincorporated business that is owned by one individual. It is the simplest form of business organization to start and maintain. The business has no existence apart from you, the owner. Its liabilities are your personal liabilities and you undertake the risks of the business for all assets owned, whether or not used in the business. You include the income and expenses of the business on your own tax return. More Information For more information on sole proprietorships, see Publication 334, Tax Guide for Small Business. If you are a farmer, see Publication 225, Farmer's...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Table 2. Which Forms Must I File?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-table-2-which-forms-must-i-file.html</link><description><![CDATA[ If you are a... Then you may be liable for... Use form... Sole Proprietor Income Tax 1040 and Schedule C1 or C-EZ (Schedule F1 for farm business) Self-Employment Tax 1040 and Schedule SE Estimated Tax 1040-ES Employment Taxes: Social Security, Medicare, and Income Tax Withholding 941 (943 for farm employees) Federal Unemployment Tax (FUTA) 940 or 940-EZ Depositing Employment Taxes 81092 Excise Taxes See Excise Taxes Partnership Annual Return of Income 1065 Employment Taxes Same as Sole Proprietor Excise Taxes See Excise Taxes Partner in a Partnership (Individual) Income Tax 1040 and Schedule E3 Self-Employment Tax 1040 and Schedule...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Limited Liability Company]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-limited-liability-company.html</link><description><![CDATA[ A limited liability company (LLC) is an entity formed under state law by filing articles of organization as an LLC. None of the members of an LLC are personally liable for its debts. An LLC may be classified for federal income tax purposes as either a partnership, a corporation, or an entity disregarded as an entity separate from its owner by applying the rules in regulations section 301.7701-3. More Information For more information, see the instructions for Form 8832, Entity Classification Election. &amp;amp;nbsp; Sole proprietorships | Partnerships | Corporations | S Corporations &amp;amp;nbsp; Information courtesy of the Internal Revenue...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Depreciation]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-depreciation.html</link><description><![CDATA[ If property you acquire to use in your business has a useful life that extends substantially beyond the year it is placed in service, you generally cannot deduct the entire cost as a business expense in the year you acquire it. You must spread the cost over more than one tax year and deduct part of it each year. This method of deducting the cost of business property is called depreciation. Business property you must depreciate includes the following items. Office furniture Buildings Machinery and equipment You can choose to deduct a limited amount of the cost of certain...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Waiver of Penalty]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-waiver-of-penalty.html</link><description><![CDATA[ These penalties will not apply if you can show that the failures were due to reasonable cause and not willful neglect. In addition, there is no penalty for failure to include all the required information, or for including incorrect information, on a de minimis number of information returns if you correct the errors by August 1 of the year the returns are due. (To be considered de minimis, the number of returns cannot exceed the greater of 10 or 1/2 of 1% of the total number of returns you are required to file for the year.) &amp;amp;nbsp; Information courtesy...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Corporations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-corporations.html</link><description><![CDATA[ In forming a corporation, prospective shareholders transfer money, property, or both, for the corporation's capital stock. A corporation generally takes the same deductions as a sole proprietorship to figure its taxable income. A corporation can also take special deductions. The profit of a corporation is taxed to the corporation when earned, and then is taxed to the shareholders when distributed as dividends. However, shareholders cannot deduct any loss of the corporation. More Information For more information on corporations, see Publication 542, Corporations. &amp;amp;nbsp; Sole proprietorships | Partnerships | S Corporations | Limited Liability Companies &amp;amp;nbsp; Information courtesy of the...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Forms of Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-forms-of-business.html</link><description><![CDATA[ The most common forms of business are the sole proprietorship, partnership, and corporation. When beginning a business, you must decide which form of business to use. Legal and tax considerations enter into this decision. Only tax considerations are discussed in this publication. Your form of business determines which income tax return form you have to file. See Table 2 to find out which form you have to file. More about: Sole proprietorships Partnerships Corporations S Corporations Limited Liability Companies Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Starting a Business and Keeping Records: Introduction What New Business Owners Need...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Tax Services Available by Fax]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-tax-services-available-by-fax.html</link><description><![CDATA[ You can get over 100 of the most requested forms and instructions 24 hours a day, 7 days a week, by fax. Just call 703-368-9694 from your fax machine. Follow the directions from the prompts. When you order forms, enter the catalog number for the form you need. The items you request will be faxed to you. For help with transmission problems, call 703-487-4608. Long-distance charges may apply. &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; More Free Services More Information Sources Starting a Business and Keeping Records, Table of Contents Printable Version of IRS Publication 583, Starting...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Table 1. What New Business Owners Need To Know About Federal Taxes]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-table-1-what-new-business-owners-need-to-know-about-federal-taxes.html</link><description><![CDATA[ What Must I Know? Where To Find the Answer: Which form of business will I use? See Forms of Business Will I need an employer identification number (EIN)? See Identification Numbers Do I have to start my tax year in January? Or may I start it in any other month? See Tax Year What method can I use to account for my income and expenses? See Accounting Method What kinds of federal taxes will I have to pay? How should I pay my taxes? See Business Taxes What must I do if I have employees? See Employment Taxes What...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Recordkeeping]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-recordkeeping.html</link><description><![CDATA[ This part explains why you must keep records, what kinds of records you must keep, and how to keep them. It also explains how long you must keep your records for federal tax purposes. A sample recordkeeping system is illustrated at the end. Why Keep Records? Kinds of Records To Keep Supporting Documents Recording Business Transactions Bookkeeping System How Long To Keep Records Sample Record System Daily Summary of Cash Receipts Monthly Summary of Cash Receipts Check Disbursements Journal Employee Compensation Record Annual Summary Depreciation Worksheet Bank Reconciliation Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Starting a Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Contacting your Taxpayer Advocate]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-contacting-your-taxpayer-advocate.html</link><description><![CDATA[ If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1-877-777-4778. Call, write, or fax the Taxpayer Advocate office in...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Assets]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-assets.html</link><description><![CDATA[ Assets are the property, such as machinery and furniture, that you own and use in your business. You must keep records to verify certain information about your business assets. You need records to figure the annual depreciation and the gain or loss when you sell the assets. Your records should show the following information. When and how you acquired the asset. Purchase price. Cost of any improvements. Section 179 deduction taken. Deductions taken for depreciation. Deductions taken for casualty losses, such as losses resulting from fires or storms. How you used the asset. When and how you disposed of...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Gross Receipts]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-gross-receipts.html</link><description><![CDATA[ Gross receipts are the income you receive from your business. You should keep supporting documents that show the amounts and sources of your gross receipts. Documents that show gross receipts include the following. Cash register tapes. Bank deposit slips. Receipt books. Invoices. Credit card charge slips. Forms 1099-MISC. &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; More about Supporting Documents Starting a Business and Keeping Records, Table of Contents Printable Version of IRS Publication 583, Starting a Business and Keeping Records IRS Forms and Publications Small Business Taxes Books about Starting a Small Business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Tax Year]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-tax-year.html</link><description><![CDATA[ You must figure your taxable income and file an income tax return based on an annual accounting period called a tax year. A tax year is usually 12 consecutive months. There are two kinds of tax years. 1) Calendar Tax Year. A calendar tax year is a period of 12 consecutive months beginning January 1 and ending December 31. 2) Fiscal Tax Year. A fiscal tax year is a period of 12 consecutive months ending on the last day of any month except December. A 52-53-week tax year is a fiscal tax year that varies from 52 to 53...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Hiring Employees]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-hiring-employees.html</link><description><![CDATA[ When hiring employees, have them fill out Form I-9 and Form W-4. If your employees qualify for advance payments of the earned income credit, they also must give you a Form W-5. Form I-9 You must verify that each new employee is legally eligible to work in the United States. Both you and the employee must complete the Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. You can get the form from USCIS offices or from the USCIS web site at uscis.gov. Call the USCIS at 1-800-375-5283 for more information about your responsibilities. Form W-4 Each employee...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Business Use of Your Home]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-business-use-of-your-home.html</link><description><![CDATA[ To deduct expenses related to the business use of part of your home, you must meet specific requirements. Even then, your deduction may be limited. To qualify to claim expenses for the business use of your home, you must meet the following tests. 1) Your use of the business part of your home must be: a) Exclusive (however, see Exceptions to exclusive use, later), b) Regular, c) For your trade or business, AND 2) The business part of your home must be one of the following: a) Your principal place of business (defined later), b) A place where you...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Comments on IRS Enforcement Actions]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-comments-on-irs-enforcement-actions.html</link><description><![CDATA[ The Small Business and Agriculture Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-REG-FAIR (1-888-734-3247), Send an e-mail to ombudsman@sba.gov, or Download the appraisal form at www.sba.gov/ombudsman. &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Back to IRS Information Sources More Information Sources Starting a Business and Keeping Records, Table of Contents...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Federal Income, Social Security, and Medicare Taxes]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-federal-income-social-security-and-medicare-taxes.html</link><description><![CDATA[ You generally must withhold federal income tax from your employee's wages. To figure how much federal income tax to withhold from each wage payment, use the employee's Form W-4 (pdf) and the methods described in Publication 15. Social security and Medicare taxes pay for benefits that workers and their families receive under the Federal Insurance Contributions Act (FICA). Social security tax pays for benefits under the old-age, survivors, and disability insurance part of FICA. Medicare tax pays for benefits under the hospital insurance part. You withhold part of these taxes from your employee's wages and you pay a matching...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, CD-ROM for Tax Products]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-cd-rom-for-tax-products.html</link><description><![CDATA[ You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. Prior-year tax forms and instructions. Frequently requested tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. Internal Revenue Bulletins. Buy the CD-ROM from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders for $22 (no handling fee) or call 1-877- 233-6767 toll-free to buy the CD-ROM for $22 (plus a $5 handling fee). The first release is available in early January and the final release is available in late February. &amp;amp;nbsp; Information...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Index]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-index.html</link><description><![CDATA[ A Accounting Method Assets B Bookkeeping System Business Checkbook Business Expenses Business Start-Up Costs Business Taxes Business Use of Your Home C Car and Truck Expenses CD-ROM for Small Businesses CD-ROM for Tax Products Comments on IRS Enforcement Actions Contacting your Taxpayer Advocate Corporations D Depositing Taxes Depreciation E Employer Identification Number (EIN) Employment Taxes Excise Taxes Expenses F Federal Income, Social Security, and Medicare Taxes Federal Unemployment (FUTA) Tax Forms of Business Free Tax Services G Gross Receipts H Hiring Employees How Long To Keep Records How To Get More Information I Identification Numbers Income Tax Information Returns...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Business Start-Up Costs]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-business-start-up-costs.html</link><description><![CDATA[ Business start-up costs are the expenses you incur before you actually begin business operations. Your business start-up costs will depend on the type of business you are starting. They may include costs for advertising, travel, surveys, and training. These costs are capital expenses. You usually recover costs for a particular asset (such as machinery or office equipment) through depreciation. Other qualifying start-up costs can be recovered through amortization. This means you deduct them in equal amounts over a period of 60 months or more. If you do not choose to amortize these start-up costs, you generally cannot recover them...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Introduction]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-introduction.html</link><description><![CDATA[ This publication provides basic federal tax information for people who are starting a business. It also provides information on keeping records and illustrates a recordkeeping system. Throughout this publication we refer to other IRS publications and forms where you will find more information. In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA). See How to Get More Information to find out how to get more information. Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. You can e-mail us at taxform@irs.gov. Please put &amp;quot;Publications...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Sample Record System]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-sample-record-system.html</link><description><![CDATA[ This example illustrates a single-entry system used by Henry M. Brown, who is the sole proprietor of a small automobile body shop. Henry uses part-time help, has no inventory of items held for sale, and uses the cash method of accounting. These sample records should not be viewed as a recommendation of how to keep your records. They are intended only to show how one business keeps its records. Daily Summary of Cash Receipts Monthly Summary of Cash Receipts Check Disbursements Journal Employee Compensation Record Annual Summary Depreciation Worksheet Bank Reconciliation Information courtesy of the Internal Revenue Service. &amp;amp;nbsp;...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Self-Employment Tax]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-self-employment-tax.html</link><description><![CDATA[ Self-employment tax is a social security and Medicare tax primarily for individuals who work for themselves. Your payments of self-employment tax contribute to your coverage under the social security system. Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. You must pay self-employment tax and file Schedule SE (Form 1040) if either of the following applies. 1) Your net earnings from self-employment were $400 or more. 2) You had church employee income of $108.28 or more. Use Schedule SE (Form 1040) (pdf) to figure your self-employment tax. You can deduct one-half...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Car and Truck Expenses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-car-and-truck-expenses.html</link><description><![CDATA[ If you use your car or truck in your business, you can deduct the costs of operating and maintaining it. You generally can deduct either your actual expenses or the standard mileage rate. Actual expenses If you deduct actual expenses, you can deduct the cost of the following items: Depreciation Lease payments Registration Garage rent Licenses Repairs Gas Oil Tires Insurance Parking fees Tolls If you use your vehicle for both business and personal purposes, you must divide your expenses between business and personal use. You can divide your expenses based on the miles driven for each purpose. Example...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Recording Business Transactions]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-recording-business-transactions.html</link><description><![CDATA[ A good recordkeeping system includes a summary of your business transactions. Business transactions are ordinarily summarized in books called journals and ledgers. You can buy them at your local stationery or office supply store. A journal is a book where you record each business transaction shown on your supporting documents. You may have to keep separate journals for transactions that occur frequently. A ledger is a book that contains the totals from all of your journals. It is organized into different accounts. Whether you keep journals and ledgers and how you keep them depends on the type of business...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Tax Services Available by Phone]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-tax-services-available-by-phone.html</link><description><![CDATA[ Many services are available by phone. Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. You should receive your order within 10 days. Asking tax questions. Call the IRS with your tax questions at 1-800-829-4933. Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov or...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Partnerships]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-partnerships.html</link><description><![CDATA[ A partnership is the relationship existing between two or more persons who join to carry on a trade or business. Each person contributes money, property, labor, or skill, and expects to share in the profits and losses of the business. A partnership must file an annual information return to report the income, deductions, gains, and losses from its operations, but it does not pay income tax. Instead, it passes through any profits or losses to its partners. Each partner includes his or her share of the partnership's items on his or her tax return. More Information For more information...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Sample Bank Reconciliation]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-sample-bank-reconciliation.html</link><description><![CDATA[ Henry reconciles his checkbook with his bank statement and prepares a bank reconciliation for January as follows. Henry begins by entering his bank statement balance. Henry compares the deposits listed on the bank statement with deposits shown in his checkbook. Two deposits shown in his checkbook - $701.33 and $516.08 - were not on his bank statement. He enters these two amounts on the bank reconciliation. He adds them to the bank statement balance of $1,458.12 to arrive at a subtotal of $2,675.53. After comparing each canceled check with his checkbook, Henry found four outstanding checks totaling $526.50. He...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Internal Revenue Service]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-internal-revenue-service.html</link><description><![CDATA[ You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help. Contacting your Taxpayer Advocate Small Business Tax Education Program Free Tax Services Internet Fax Phone Walk-in Mail CD-ROM for Tax Products CD-ROM for Small Businesses Comments on IRS Enforcement Actions &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; More Information Sources Starting a Business and Keeping Records, Table of Contents Printable Version of...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Business Taxes]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-business-taxes.html</link><description><![CDATA[ The form of business you operate determines what taxes you must pay and how you pay them. The following are the four general kinds of business taxes. Income Tax Self-Employment Tax Employment Taxes Excise Taxes See Table 2 for the forms you file to report these taxes. You may want to get Publication 509. It has tax calendars that tell you when to file returns and make tax payments. Also see Depositing Taxes. Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Starting a Business and Keeping Records: Introduction What New Business Owners Need To Know Forms of Business Identification...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Expenses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-expenses.html</link><description><![CDATA[ Expenses are the costs you incur (other than purchases) to carry on your business. Your supporting documents should show the amount paid and that the amount was for a business expense. Documents for expenses include the following. Canceled checks. Cash register tapes. Account statements. Credit card sales slips. Invoices. Petty cash slips for small cash payments. A petty cash fund allows you to make small payments without having to write checks for small amounts. Each time you make a payment from this fund, you should make out a petty cash slip and attach it to your receipt as proof...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Sample Annual Summary]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-sample-annual-summary.html</link><description><![CDATA[ This annual summary of monthly cash receipts and expense totals provides the final amounts to enter on Henry's tax return. He figures the cash receipts total from the total of monthly cash receipts shown in the Monthly Summary of Cash Receipts. He figures the expense totals from the totals of monthly expense items shown in the Check Disbursements Journal. As in the journal, he keeps each major expense in a separate column. Henry carries the cash receipts total shown in the annual summary ($47,440.95) to Part I of Schedule C (pdf). He carries the total for materials ($10,001.00) to...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Business Expenses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-business-expenses.html</link><description><![CDATA[ You can deduct business expenses on your income tax return. These are the current operating costs of running your business. To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your field of business, trade, or profession. A necessary expense is one that is helpful and appropriate for your business, trade, or profession. An expense does not have to be indispensable to be considered necessary. The following are brief explanations of some expenses that are of interest to people starting a business. There are many other...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Sample Monthly Summary of Cash Receipts]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-sample-monthly-summary-of-cash-receipts.html</link><description><![CDATA[ This shows the income activity for the month. Henry carries the total monthly net sales shown in this summary for January ($4,865.05) to his Annual Summary. To figure total monthly net sales, Henry reduces the total monthly receipts by the sales tax imposed on his customers and turned over to the state. He cannot take a deduction for sales tax turned over to the state because he only collected the tax. He does not include the tax in his income. Year 20-- &amp;amp;nbsp;&amp;amp;nbsp; Month January Day Net Sales Sales Tax Daily Receipts Deposit 3 263.60 4.20 267.80 &amp;amp;nbsp; 4...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Identification Numbers]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-identification-numbers.html</link><description><![CDATA[ You must have a taxpayer identification number so the IRS can process your returns. The two most common kinds of taxpayer identification numbers are the social security number (SSN) and the employer identification number (EIN). A SSN is issued to individuals by the Social Security Administration (SSA) and is in the following format: 000-00-0000. An EIN is issued to individuals (sole proprietors), partnerships, corporations, and other entities by the IRS and is in the following format: 00-0000000. You must include your taxpayer identification number (SSN or EIN) on all returns and other documents you send to the IRS. You...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Federal Unemployment (FUTA) Tax]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-federal-unemployment-futa-tax.html</link><description><![CDATA[ The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. You report and pay FUTA tax separately from social security and Medicare taxes and withheld income tax. You pay FUTA tax only from your own funds. Employees do not pay this tax or have it withheld from their pay. Which form do I file? Report federal unemployment tax on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return (pdf). Or, if you qualify, you can use the simpler Form 940-EZ...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Why Keep Records?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-why-keep-records.html</link><description><![CDATA[ Everyone in business must keep records. Good records will help you do the following. Monitor the progress of your business You need good records to monitor the progress of your business. Records can show whether your business is improving, which items are selling, or what changes you need to make. Good records can increase the likelihood of business success. Prepare your financial statements You need good records to prepare accurate financial statements. These include income (profit and loss) statements and balance sheets. These statements can help you in dealing with your bank or creditors. An income statement shows the...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Penalties]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-penalties.html</link><description><![CDATA[ The law provides penalties for not filing returns or paying taxes as required. Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. Failure to file tax returns If you do not file your tax return by the due date, you may have to pay a penalty. The penalty is based on the tax not paid by the due date. See your tax return instructions for more information about this penalty. Failure to pay tax If you do not pay your taxes by the due date, you will have to pay a...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Where To Deduct]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-where-to-deduct.html</link><description><![CDATA[ Deduct expenses for the business use of your home on Form 1040. Where you deduct these expenses on the form depends on whether you are: A self-employed person, or An employee. If you are a partner, see Partners for information on where to deduct expenses for the business use of your home. Self-Employed Persons Employees Partners &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 587, Table of Contents Printable Version of IRS Publication 587, Business Use of Your Home IRS Forms and Publications Small Business Taxes Books about Home-based Businesses...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Schedule C, Line 28]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-schedule-c-line-28.html</link><description><![CDATA[ On line 28, he totals all his expenses other than those for the business use of his home, and then subtracts that total from his gross income. He uses the result on line 29 to figure the deduction limit on his expenses for the business use of his home. He enters that amount on line 8 of Form 8829 and then completes the form. He enters the amount of his home office deduction from line 34, Form 8829, on line 30 of Schedule C. &amp;amp;nbsp; Tax Forms Example Form 4562 Example Form 4562, Part I, lines 1-13 Form 4562,...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Figuring the Depreciation Deduction for the Current Year]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-figuring-the-depreciation-deduction-for-the-current-year.html</link><description><![CDATA[ If you began using your home for business before 2003, continue to use the same depreciation method you used in past tax years. If you began using your home for business in 2003, depreciate the business part as nonresidential real property under the modified accelerated cost recovery system (MACRS). Under MACRS, nonresidential real property is depreciated using the straight line method over 39 years. For more information on MACRS and other methods of depreciation, see Publication 946 (pdf). To figure the depreciation deduction, you must first figure the part of the cost of your home that can be depreciated...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Form 4562, Part III, line 19i]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-form-4562-part-iii-line-19i.html</link><description><![CDATA[ This is the first year John used his home for business, so he must figure the depreciation on line 19i. On line 19i, column (c), he enters $11,000, the depreciable basis of the business part of his home. He began using his home for business in January. (For a discussion on how he figures his depreciation deduction, see Step 3 under Form 8829, Part II.) He enters $271 in column (g). &amp;amp;nbsp; Tax Forms Example Form 4562 Example Form 4562, Part I, lines 1-13 Form 4562, Part III, line 19c Form 4562, Part III, line 19i Form 4562, Part...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Depreciating Your Home]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-depreciating-your-home.html</link><description><![CDATA[ If you own your home and qualify to deduct expenses for its business use, you can claim a deduction for depreciation. Depreciation is an allowance for the wear and tear on the part of your home used for business. You cannot depreciate the cost or value of the land. You recover its cost when you sell or otherwise dispose of the property. Before you figure your depreciation deduction, you need to know the following information. The month and year you started using your home for business. The adjusted basis and fair market value of your home (excluding land) at...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Useful Items]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-useful-items.html</link><description><![CDATA[ You may want to see: Publication 523 Selling Your Home (pdf) 551 Basis of Assets (pdf) 583 Starting a Business and Keeping Records 946 How To Depreciate Property (pdf) Forms (and Instructions) Schedule C (Form 1040) Profit or Loss from Business (pdf) 2106 Employee Business Expenses (pdf) 2106-EZ Unreimbursed Employee Business Expenses (pdf) 4562 Depreciation and Amortization (pdf) 8829 Expenses for Business Use of Your Home (pdf) See How To Get Tax Help for more information about getting publications and forms. &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 587, Table of Contents Printable Version of IRS...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Business Use]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-business-use.html</link><description><![CDATA[ To qualify under the trade-or-business-use-test, you must use part of your home in connection with a trade or business. If you use your home for a profit-seeking activity that is not a trade or business, you cannot take a deduction for its business use. Example. You use part of your home exclusively and regularly to read financial periodicals and reports, clip bond coupons, and carry out similar activities related to your own investments. You do not make investments as a broker or dealer. So, your activities are not part of a trade or business and you cannot take a...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Form 4562, Part I, lines 1-13]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-form-4562-part-i-lines-1-13.html</link><description><![CDATA[ John began using his home for business in January of this year. He purchased a new computer and filing cabinet to use in his business. The computer, used 100% for business, cost $3,200. The filing cabinet cost $600. John elects to take the section 179 deduction for both items. John completes Part I of Form 4562. He enters the cost of both the computer and filing cabinet, $3,800, on line 2 and completes lines 4 and 5. On line 6, he enters a description of each item, its cost, and the cost he elects to expense. Line 11 is...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Regular Use]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-regular-use.html</link><description><![CDATA[ To qualify under the regular use test, you must use a specific area of your home for business on a continuing basis. You do not meet the test if your business use of the area is only occasional or incidental, even if you do not use that area for any other purpose. &amp;amp;nbsp; Qualifying for a Deduction Exclusive Use Regular Use Trade or Business Use Principal Place of Business Place To Meet Patients, Clients, or Customers Separate Structure &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 587, Table of Contents Printable Version of IRS Publication 587, Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Examples of Expenses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-examples-of-expenses.html</link><description><![CDATA[ Certain expenses are deductible whether or not you use your home for business. If you qualify to claim business use of the home expenses, use the business percentage of these expenses to figure your total business use of the home deduction. These expenses include the following. Real estate taxes. Deductible mortgage interest. Casualty losses. Other expenses are deductible only if you use your home for business. You can use the business percentage of these expenses to figure your total business use of the home deduction. These expenses generally include (but are not limited to) the following. Depreciation (covered under...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Figuring the Deduction]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-figuring-the-deduction.html</link><description><![CDATA[ After you determine that you meet the tests under Qualifying for a Deduction, you can begin to figure how much you can deduct. You will need to figure the percentage of your home used for business and the limit on the deduction. Business Percentage Part-Year Use Deduction Limit &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 587, Table of Contents Printable Version of IRS Publication 587, Business Use of Your Home IRS Forms and Publications Small Business Taxes Books about Home-based Businesses...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Worksheet to Figure the Deductions for Business Use of Your Home]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-worksheet-to-figure-the-deductions-for-business-use-of-your-home.html</link><description><![CDATA[ Use this worksheet if you file Schedule F (Form 1040) or you are an employee or a partner. Part 1 - Part of Your Home Used for Business: 1) Area of home used for business &amp;amp;nbsp; 2) Total area of home &amp;amp;nbsp; 3) Percentage of home used for business (divide line 1 by line 2 and show result as percentage) % Part 2 - Figure Your Allowable Deduction 4) Gross income from business (see instructions) &amp;amp;nbsp; &amp;amp;nbsp; (a) Direct Expenses (b) Indirect Expenses &amp;amp;nbsp; 5) Casualty losses &amp;amp;nbsp; &amp;amp;nbsp; 6) Deductible mortgage interest &amp;amp;nbsp; &amp;amp;nbsp; 7) Real estate taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Important Changes for 2004]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-important-changes-for-2004.html</link><description><![CDATA[ Standard mileage rate for 2004. The standard mileage rate for the cost of operating your car, van, pickup, or panel truck for 2004 is 37.5 cents a mile for all business miles. Standard mileage rate available for small fleets. Beginning in 2004, the business standard mileage rate may be used for as many as four vehicles that you own or lease and use simultaneously. &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 587, Table of Contents Printable Version of IRS Publication 587, Business Use of Your Home IRS Forms and Publications Small Business Taxes Books about Home-based...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Self-Employed Persons]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-self-employed-persons.html</link><description><![CDATA[ If you are self-employed and file Schedule C (Form 1040), complete and attach Form 8829 to your return. If you file Schedule F (Form 1040), report your entire deduction for business use of the home (line 32 of the worksheet), up to the deduction limit discussed under Figuring the Deduction, on line 34 of Schedule F. Write &amp;quot;Business Use of Home&amp;quot; on the dotted line beside the entry. Deductible mortgage interest. If you file Schedule C (Form 1040), enter all your deductible mortgage interest on line 10 of Form 8829. After you have figured the business part of the...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Tax Forms Example]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-tax-forms-example.html</link><description><![CDATA[ The filled-in forms for John Stephens that follow show how to report deductions for the business use of your home if you file Schedule C (Form 1040). Form 4562 Based on the following facts, John completes Form 4562 as follows: Part I, lines 1-13. Part III, line 19c. Part III, line 19i. Part IV, line 22. Schedule C John completes Schedule C as follows: Line 13. Line 16b. Line 25. Lines 28-30. Form 8829 Part I John uses one room of his home exclusively and regularly to meet clients. In Part I of Form 8829 he shows that, based...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Form 8829, Part II, Step 2]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-form-8829-part-ii-step-2.html</link><description><![CDATA[ Next, he figures his deduction for operating expenses. He paid $300 to have his office repainted. He enters this amount on line 18, column (a) because it is a direct expense. All his other expenses ($400 homeowner's insurance, $1,400 roof repairs, and $1,800 gas and electric) relate to his entire home. Therefore, he enters them in column (b) on the appropriate lines. He adds the $300 direct expenses (line 21, column (a)) to the $360 total for indirect expenses (line 22) and enters the total, $660, on line 24. This amount is less than his deduction limit, so he...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Part 1 - Part of Your Home Used for Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-part-1-part-of-your-home-used-for-business.html</link><description><![CDATA[ Lines 1-3 If you figure the percentage based on area, use lines 1 through 3 to figure the business-use percentage. Enter the percentage on line 3. You can use any other reasonable method that accurately reflects your business-use percentage. If you operate a daycare facility and you meet the exception to the exclusive use test for part or all of the area you use for business, you must figure the business-use percentage for that area as explained under Daycare Facility. If you use another method to figure your business percentage, skip lines 1 and 2 and enter the percentage...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Schedule C, Line 25]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-schedule-c-line-25.html</link><description><![CDATA[ John had a separate telephone line in his home office that he used only for business. He can deduct $347 for the line. &amp;amp;nbsp; Tax Forms Example Form 4562 Example Form 4562, Part I, lines 1-13 Form 4562, Part III, line 19c Form 4562, Part III, line 19i Form 4562, Part IV, line 22 Schedule C Example Schedule C, Line 13 Schedule C, Line 16b Schedule C, Line 25 Schedule C, Lines 28-30 Form 8829 Example Form 8829, Part II, Step 1 Form 8829, Part II, Step 2 Form 8829, Part II, Step 3 Form 8829, Part II, Step...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Listed Property]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-listed-property.html</link><description><![CDATA[ If you use certain types of property, called listed property, in your home, special rules apply. Listed property includes computers and related equipment and any property of a type generally used for entertainment, recreation, and amusement (including photographic, phonographic, communication, and video recording equipment). Exception for certain use of computers. Computers and related equipment used exclusively in a qualifying office in your home are not listed property. If you qualify to deduct expenses for the business use of your home (see Qualifying for a Deduction) and you use your computer exclusively in your qualifying office in the home, do...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Important Reminder]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-important-reminder.html</link><description><![CDATA[ Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 587, Table of Contents Printable Version of IRS Publication 587, Business Use of Your Home IRS Forms and Publications Small Business Taxes Books about Home-based Businesses...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Form 8829, Part II, Step 1]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-form-8829-part-ii-step-1.html</link><description><![CDATA[ First, he figures the business part of expenses that would be deductible even if he did not use part of his home for business. These expenses ($4,500 deductible mortgage interest and $1,000 real estate taxes) relate to his entire home, so he enters them in column (b) on lines 10 and 11. He then subtracts the $550 business part of these expenses (line 14) from his tentative business profit (line 8). The result, $25,002 on line 15, is the most he can deduct for his other home office expenses. &amp;amp;nbsp; Tax Forms Example Form 4562 Example Form 4562, Part...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Exclusive Use]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-exclusive-use.html</link><description><![CDATA[ To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. The area used for business can be a room or other separately identifiable space. The space does not need to be marked off by a permanent partition. You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. Example. You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Your family also uses...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Partners]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-partners.html</link><description><![CDATA[ You may be allowed to deduct unreimbursed ordinary and necessary expenses you paid on behalf of the partnership (including qualified expenses for the business use of your home) if you were required to pay these expenses under the partnership agreement. Use the worksheet on page 24 to figure the deduction for the business use of your home. Deducting unreimbursed partnership expenses. See the following forms and related instructions for information about deducting unreimbursed partnership expenses. Schedule E (Form 1040), Supplemental Income and Loss Schedule SE (Form 1040), Self-Employment Tax Schedule K-1 (Form 1065), Partner's Share of Income, Credits, Deductions,...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Part 2 - Figure Your Allowable Deduction]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-part-2-figure-your-allowable-deduction.html</link><description><![CDATA[ Line 4. If you file Schedule F, enter your total gross income that is related to the business use of your home. This generally would be the amount on line 11 of Schedule F. If you are an employee, enter your total wages that are related to the business use of your home. Lines 5-7. Enter only the amounts that would be deductible whether or not you used your home for business. In other words, enter only the amounts that would be allowable as itemized deductions on Schedule A (Form 1040). Include only the part of a casualty loss...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Form 4562, Part III, line 19c]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-form-4562-part-iii-line-19c.html</link><description><![CDATA[ John converted to business use a desk and chair (furniture) he had purchased in 1996 for personal purposes. In 1996, he paid $1,500 for them. The total fair market value in 2003 is $550. The fair market value is less than the cost, so his depreciable basis is $550. Because the furniture is 7-year property under MACRS, John enters $550 in Part III, line 19c, column (c). He completes columns (d) through (f). He uses the MACRS Percentage Table for 5- and 7-Year Property Using Half-Year Convention or Table A-1 in Publication 946 (pdf) to find the rate of...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Exhibit A, Family Daycare Provider Meal and Snack Log]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-exhibit-a-family-daycare-provider-meal-and-snack-log.html</link><description><![CDATA[ Name of Provider _______________________________ TIN/SSN _________________ Week of _____________________________ Keep For Your Records Child's Name Monday Tuesday Wednesday Thursday Friday Saturday Sunday Totals &amp;amp;nbsp; Hours of attendance: _____ □ Bkfst □ Snack □ Lunch □ Snack □ Dinner □ Snack Hours of attendance: _____ □ Bkfst □ Snack □ Lunch □ Snack □ Dinner □ Snack Hours of attendance: _____ □ Bkfst □ Snack □ Lunch □ Snack □ Dinner □ Snack Hours of attendance: _____ □ Bkfst □ Snack □ Lunch □ Snack □ Dinner □ Snack Hours of attendance: _____ □ Bkfst □ Snack □ Lunch □...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Qualifying for a Deduction]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-qualifying-for-a-deduction.html</link><description><![CDATA[ To deduct expenses related to the business use of part of your home, you must meet specific requirements. Even then, your deduction may be limited. Use this section and Figure A, to decide if you can deduct expenses for the business use of your home. To qualify to claim expenses for business use of your home, you must meet both the following tests. Your use of the business part of your home must be: Exclusive (however, see Exceptions to Exclusive Use), Regular, For your trade or business, and The business part of your home must be one of the...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Adjusting for Depreciation Deducted in Earlier Years]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-adjusting-for-depreciation-deducted-in-earlier-years.html</link><description><![CDATA[ Decrease the basis of your property by the depreciation you deducted, or could have deducted, on your tax returns under the method of depreciation you properly selected. If you took less depreciation than you could have under the method you selected, decrease the basis by the amount you could have taken under that method. If you did not take a depreciation deduction, decrease the basis by the amount you could have deducted. If you deducted more depreciation than you should have, decrease your basis by the amount you should have deducted, plus the part of the excess depreciation you...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Form 8829 Example]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-form-8829-example.html</link><description><![CDATA[ &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 587, Table of Contents Printable Version of IRS Publication 587, Business Use of Your Home IRS Forms and Publications Small Business Taxes Books about Home-based Businesses...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Standard Meal and Snack Rates]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-standard-meal-and-snack-rates.html</link><description><![CDATA[ If you qualify as a family daycare provider, you can use the standard meal and snack rates, instead of actual costs, to compute the deductible cost of meals and snacks provided to eligible children. For these purposes: A family daycare provider is a person engaged in the business of providing family daycare. Family daycare is childcare provided to eligible children in the home of the family daycare provider. The care must be non-medical, not involve a transfer of legal custody, and generally last less than 24 hours each day. Eligible children are minor children receiving family daycare in the...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Part 3 - Depreciation of Your Home]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-part-3-depreciation-of-your-home.html</link><description><![CDATA[ Figure your depreciation deduction on lines 33 through 38. On line 33, enter the smaller of the adjusted basis or the fair market value of the property at the time you first used it for business. Do not adjust this amount for changes in basis or value after that date. Allocate the basis between the land and the building on lines 34 and 35. You cannot depreciate any part of the land. On line 37, enter the correct percentage for the current year from the tables in Publication 946. Multiply this percentage by the business basis to get the...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Part 4 - Carryover of Unallowed Expenses to Next Year]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-part-4-carryover-of-unallowed-expenses-to-next-year.html</link><description><![CDATA[ Complete these lines to figure the expenses that must be carried forward to next year. &amp;amp;nbsp; Worksheet to Figure the Deductions for Business Use of Your Home Instructions for the Worksheet Part 1 - Part of Your Home Used for Business Part 2 - Figure Your Allowable Deduction Part 3 - Depreciation of Your Home Part 4 - Carryover of Unallowed Expenses to Next Year &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 587, Table of Contents Printable Version of IRS Publication 587, Business Use of Your Home IRS Forms and Publications Small Business Taxes Books about...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Place To Meet Patients, Clients, or Customers]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-place-to-meet-patients-clients-or-customers.html</link><description><![CDATA[ If you meet or deal with patients, clients, or customers in your home in the normal course of your business, even though you also carry on business at another location, you can deduct your expenses for the part of your home used exclusively and regularly for business if you meet both the following tests. You physically meet with patients, clients, or customers on your premises. Their use of your home is substantial and integral to the conduct of your business. Doctors, dentists, attorneys, and other professionals who maintain offices in their homes generally will meet this requirement. Using your...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Business Percentage]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-business-percentage.html</link><description><![CDATA[ To find the business percentage, compare the size of the part of your home that you use for business to your whole house. Use the resulting percentage to figure the business part of the expenses for operating your entire home. You can use any reasonable method to determine the business percentage. The following are two commonly used methods for figuring the percentage. Divide the area (length multiplied by the width) used for business by the total area of your home. If the rooms in your home are all about the same size, you can divide the number of rooms...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Important Changes for 2003]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-important-changes-for-2003.html</link><description><![CDATA[ Family daycare providers may choose to use standard meal and snack rates. If you meet the requirements of a family daycare provider, you may choose to use the standard meal and snack rates to compute the deductible cost of food for eligible children cared for in your home. See Standard meal and snack rates, under Daycare Facility, later, to determine if you qualify for this option. Standard mileage rates for 2003. The standard mileage rate for the cost of operating your car, van, pickup, or panel truck for 2003 is 36 cents a mile. Addition of 50% special depreciation...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Permanent Improvements]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-permanent-improvements.html</link><description><![CDATA[ A permanent improvement increases the value of property, adds to its life, or gives it a new or different use. Examples of improvements are replacing electric wiring or plumbing, adding a new roof or addition, paneling, or remodeling. You must carefully distinguish between repairs and improvements. See Repairs in Examples of Expenses. You also must keep accurate records of these expenses. These records will help you decide whether an expense is a deductible or capital (added to the basis) expense. However, if you make repairs as part of an extensive remodeling or restoration of your home, the entire job...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Form 8829, Part II, Step 3]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-form-8829-part-ii-step-3.html</link><description><![CDATA[ Next, he figures his allowable depreciation deduction for the business use of his home in Part III of Form 8829. The adjusted basis of his home is $130,000, which is less than the fair market value of $160,000. He figures the value of the land to be $20,000. He subtracts the land value from the adjusted basis. He multiplies the result ($110,000) by the percentage on line 7 to get the depreciable basis of the business part of his home ($11,000). He began using the office in January of this year, so he uses the MACRS Percentage Table for...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Employees]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-employees.html</link><description><![CDATA[ As an employee, you must itemize deductions on Schedule A (Form 1040) to claim expenses for the business use of your home and any other employee business expenses. This generally applies to all employees, including outside salespersons. If you are a statutory employee, use Schedule C (Form 1040) to claim the expenses. Follow the instructions given earlier under Self-Employed Persons. The &amp;quot;statutory employee&amp;quot; box within box 13 on your Form W-2 will be checked if you are a statutory employee. If you have employee expenses for which you were not reimbursed, report them on line 20 of Schedule A....]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Schedule C, Line 13]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-schedule-c-line-13.html</link><description><![CDATA[ As discussed previously, John enters the amount from Form 4562 for his section 179 deduction ($3,800) and the depreciation deduction for his office furniture ($79) for a total of $3,879. &amp;amp;nbsp; Tax Forms Example Form 4562 Example Form 4562, Part I, lines 1-13 Form 4562, Part III, line 19c Form 4562, Part III, line 19i Form 4562, Part IV, line 22 Schedule C Example Schedule C, Line 13 Schedule C, Line 16b Schedule C, Line 25 Schedule C, Lines 28-30 Form 8829 Example Form 8829, Part II, Step 1 Form 8829, Part II, Step 2 Form 8829, Part II,...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Types of Expenses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-types-of-expenses.html</link><description><![CDATA[ The part of a home operating expense you can use to figure your deduction depends on both of the following. Whether the expense is direct, indirect, or unrelated. The percentage of your home used for business. The following table describes the types of expenses you may have and the extent to which they are deductible. Expense Description Deductibility Direct Expenses only for the business part of your home. Examples: Painting or repairs only in the area used for business. Deductible in full.* Exception: May be only partially deductible in a daycare facility. See Daycare Facility. Indirect Expenses for keeping...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Recordkeeping]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-recordkeeping.html</link><description><![CDATA[ You do not have to use a particular method of recordkeeping, but you must keep records that provide the information needed to figure your deductions for the business use of your home. You should keep canceled checks, receipts, and other evidence of expenses you paid. Your records must show the following information. The part of your home you use for business. That you use part of your home exclusively and regularly for business as either your principal place of business or as the place where you meet or deal with clients or customers in the normal course of your...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Form 4562 Example]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-form-4562-example.html</link><description><![CDATA[ &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 587, Table of Contents Printable Version of IRS Publication 587, Business Use of Your Home IRS Forms and Publications Small Business Taxes Books about Home-based Businesses...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Principal Place of Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-principal-place-of-business.html</link><description><![CDATA[ You can have more than one business location, including your home, for a single trade or business. To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that trade or business. To determine your principal place of business, you must consider all the facts and circumstances. Your home office will qualify as your principal place of business for deducting expenses for its use if you meet the following requirements. You use it exclusively and regularly for administrative or management...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Business Furniture and Equipment]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-business-furniture-and-equipment.html</link><description><![CDATA[ This section discusses the depreciation and section 179 deductions you may be entitled to take for furniture and equipment you use in your home for business or work as an employee. These deductions are available whether or not you qualify to deduct expenses for the business use of your home. This section explains the different rules for each of the following. Listed Property Property Bought for Business Use Personal Property Converted to Business Use &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 587, Table of Contents Printable Version of IRS Publication 587, Business Use of Your Home...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Daycare Facility]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-daycare-facility.html</link><description><![CDATA[ If you use space in your home on a regular basis for providing daycare, you may be able to deduct the business expenses for that part of your home even though you use the same space for nonbusiness purposes. To qualify for this exception to the exclusive use rule, you must meet both the following requirements. You must be in the trade or business of providing daycare for children, persons age 65 or older, or persons who are physically or mentally unable to care for themselves. You must have applied for, been granted, or be exempt from having a...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Instructions for the Worksheet]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-instructions-for-the-worksheet.html</link><description><![CDATA[ If you are an employee or a partner, or you file Schedule F (Form 1040), Profit or Loss From Farming, use the worksheet to figure your deduction for the business use of your home. The following instructions explain how to complete each part. Partners See &amp;quot;Partners,&amp;quot; under Where to Deduct, before completing the worksheet. If you file Schedule C (Form 1040), use Form 8829 to figure the deductions and attach the form to your return. Part 1 - Part of Your Home Used for Business Part 2 - Figure Your Allowable Deduction Part 3 - Depreciation of Your Home...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Part-Year Use]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-part-year-use.html</link><description><![CDATA[ You cannot deduct expenses for the business use of your home incurred during any part of the year you did not use your home for business purposes. For example, if you begin using part of your home for business on July 1, and you meet all the tests from that date until the end of the year, consider only your expenses for the last half of the year in figuring your allowable deduction. &amp;amp;nbsp; Figuring the Deduction Business Percentage Part-Year Use Deduction Limit &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 587, Table of Contents Printable Version...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Schedule C, Line 16b]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-schedule-c-line-16b.html</link><description><![CDATA[ This amount is the interest on installment payments for the business assets John uses in his home office. &amp;amp;nbsp; Tax Forms Example Form 4562 Example Form 4562, Part I, lines 1-13 Form 4562, Part III, line 19c Form 4562, Part III, line 19i Form 4562, Part IV, line 22 Schedule C Example Schedule C, Line 13 Schedule C, Line 16b Schedule C, Line 25 Schedule C, Lines 28-30 Form 8829 Example Form 8829, Part II, Step 1 Form 8829, Part II, Step 2 Form 8829, Part II, Step 3 Form 8829, Part II, Step 4 &amp;amp;nbsp; Information courtesy of...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Figure B - Part I of Form 8829]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-figure-b-part-i-of-form-8829.html</link><description><![CDATA[ &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 587, Table of Contents Printable Version of IRS Publication 587, Business Use of Your Home IRS Forms and Publications Small Business Taxes Books about Home-based Businesses...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Index]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-index.html</link><description><![CDATA[ A Adjusted Basis Defined Adjusting for Depreciation Deducted in Earlier Years Administrative or Management Activities Assistance B Business Furniture and Equipment Business Percentage Business Use of Your Home C Carryover of Unallowed Expenses Casualty Losses Changes for 2003 Changes for 2004 Comments and Suggestions D Daycare Facility Deduction Limit Deducting Expenses Depreciating Your Home Depreciation Table E Employees Examples of Expenses Exclusive Use F Fair Market Value Family Daycare Provider Meal and Snack Log Figuring the Deduction Figuring the Depreciation Deduction for the Current Year Form 4562 Example Form 8829 Example I Insurance L Listed Property M Meals More...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Property Bought for Business Use]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-property-bought-for-business-use.html</link><description><![CDATA[ If you bought certain property during 2003 to use in your business, you can do any one of the following (subject to the limits discussed later). Elect a section 179 deduction for the full cost of the property. Depreciate the full cost of the property. Take part of the cost as a section 179 deduction and depreciate the balance. Section 179 Deduction You can claim the section 179 deduction for the cost of depreciable tangible personal property bought for use in your trade or business. You can choose how much (subject to the limit) of the cost you want...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Return Requirements and Payment of Tax]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-return-requirements-and-payment-of-tax.html</link><description><![CDATA[ The trustee (or debtor-in-possession) must file an income tax return on Form 1041, U.S. Income Tax Return for Estates and Trusts if the estate has gross income that meets or exceeds the amount required for filing. This amount is the total of the personal exemption amount and the basic standard deduction for a married individual filing separately. See the Form 1041 instructions for the current year's amount. If a return is required, the trustee (or debtor-in-possession) completes the identification area at the top of the Form 1041 and lines 23 - 29 and signs and dates it. Form 1041...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Separate Structure]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-separate-structure.html</link><description><![CDATA[ You can deduct expenses for a separate free-standing structure, such as a studio, garage, or barn, if you use it exclusively and regularly for your business. The structure does not have to be your principal place of business or a place where you meet patients, clients, or customers. Example. John Berry operates a floral shop in town. He grows the plants for his shop in a greenhouse behind his home. He uses the greenhouse exclusively and regularly in his business, so he can deduct the expenses for its use, subject to the deduction limit. &amp;amp;nbsp; Qualifying for a Deduction...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Individuals in Chapter 12 or 13]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-individuals-in-chapter-12-or-13.html</link><description><![CDATA[ A separate estate, for tax purposes, is not created for an individual who files a petition under Chapter 12 or 13 of the Bankruptcy Code. You, the individual, should continue to file the same federal income tax return that was filed prior to the bankruptcy petition. On your return, report all income received during the entire year and deduct all allowable expenses. Do not include any debt canceled (because of bankruptcy) in income on your return. However, you must reduce (to the extent that you have) certain losses, credits or basis in property by the amount of canceled debt....]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Responsibilities of the Individual Debtor]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-responsibilities-of-the-individual-debtor.html</link><description><![CDATA[ You, as the individual debtor, generally must file income tax returns during the period of the bankruptcy proceedings. Do not include on your return, the income, deductions, or credits belonging to the separate bankruptcy estate. Also do not include as income on your return, the debts canceled because of bankruptcy. However, the bankruptcy estate must reduce certain losses, credits, and the basis in property (to the extent of these items) by the amount of canceled debt. See Debt Cancellation. You have the option of ending your tax year on the day before you filed your bankruptcy petition. This allows...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Election to End Tax Year]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-election-to-end-tax-year.html</link><description><![CDATA[ If you are an individual debtor and have assets (other than those you exempt from the bankruptcy estate), you may choose to end your tax year on the day before the filing of your bankruptcy case. Then your tax year is divided into 2 &amp;quot;short&amp;quot; tax years of fewer than 12 months each. The first year ends on the day before the filing date, and the second year begins with the filing date and ends on the date your tax year normally ends. Once you make this choice, you may not change it. Any income tax liability for the...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Deduction Limit]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-deduction-limit.html</link><description><![CDATA[ If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. If your gross income from the business use of your home is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation (with depreciation taken last), that are allocable to the business, is limited to the gross income from the business use of...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Sale or Exchange of Your Home]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-sale-or-exchange-of-your-home.html</link><description><![CDATA[ If you sell or exchange your home, you may be able to exclude up to $250,000 ($500,000 for certain married persons filing a joint return) of the gain on the sale or exchange if you meet the ownership and use tests. Ownership and use tests. To claim the exclusion, you must meet the ownership and use tests. This means that during the 5-year period ending on the date of the sale, you met both the following tests. You owned the home for at least 2 years (ownership test). You lived in the home as your main home for at...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Payment of Tax Claim]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-payment-of-tax-claim.html</link><description><![CDATA[ After the filing of a bankruptcy petition and during the period the debtor's assets or those of the bankruptcy estate are under the jurisdiction of the bankruptcy court, these assets are not subject to levy. The Internal Revenue Service may file a proof of claim in the bankruptcy court the same way as other creditors. This claim may be presented to the bankruptcy court even though the taxes have not yet been assessed or are subject to a Tax Court proceeding. Eighth priority taxes. In bankruptcy, the debtor's debts are assigned priorities for payment. Most of the prepetition tax...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, How to Get More Information]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-how-to-get-more-information.html</link><description><![CDATA[ You can get help from the IRS in several ways. Free publications and forms. To order free publications and forms, call 1-800-TAX-FORM (1-800-829-3676). You can also write to the IRS Forms Distribution Center nearest you. Check your income tax package for the address. Your local library or post office also may have the items you need. For a list of free tax publications, order Publication 910, Guide to Free Tax services. It also contains an index of tax topics and related publications and describes other free tax information services available from IRS, including tax education and assistance programs. If...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Sample Schedule A]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-sample-schedule-a.html</link><description><![CDATA[ Return to Bankruptcy Tax Guide Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Exclusions]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-exclusions.html</link><description><![CDATA[ Do not include a canceled debt in gross income if any of the following situations apply: The cancellation takes place in a bankruptcy case under the U.S. Bankruptcy Code. See Bankruptcy case exclusion, later. The cancellation takes place when you are insolvent (see Insolvency exclusion, later), and the amount excluded is not more than the amount by which you are insolvent. The canceled debt is qualified farm debt (debt incurred in operating a farm). See chapter 4 of Publication 225, Farmer's Tax Guide. The canceled debt is qualified real property business indebtedness (certain debt connected with business real property)....]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Sample Form 982, Page 2]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-sample-form-982-page-2.html</link><description><![CDATA[ Sample Form 982, Page 1 Return to Bankruptcy Tax Guide Example Return to Tax Attribute Reduction Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Sample Form 2119]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-sample-form-2119.html</link><description><![CDATA[ Return to Bankruptcy Tax Guide Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Form 4562, Part III, line 22]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-form-4562-part-iii-line-22.html</link><description><![CDATA[ John totals the amounts on line 12 and line 19 in column (g) and enters the total on line 22. He enters both the section 179 deduction ($3,800) and the depreciation on the furniture ($79) on line 13 of Schedule C. He enters the depreciation on his home ($271) on Form 8829, line 28. &amp;amp;nbsp; Tax Forms Example Form 4562 Example Form 4562, Part I, lines 1-13 Form 4562, Part III, line 19c Form 4562, Part III, line 19i Form 4562, Part IV, line 22 Schedule C Example Schedule C, Line 13 Schedule C, Line 16b Schedule C, Line...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Sample Form 4562]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-sample-form-4562.html</link><description><![CDATA[ Return to Bankruptcy Tax Guide Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Sample Form 1041]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-sample-form-1041.html</link><description><![CDATA[ Return to Bankruptcy Tax Guide Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Useful Items - You may want to see]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-useful-items-you-may-want-to-see.html</link><description><![CDATA[ Publication 536 Net Operating Losses 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets Form (and Instructions) SS-4 Application for Employer Identification Number 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) (pdf) 1041 U.S. Income Tax Return for Estates and Trusts (pdf) 1041-ES Estimated Income Tax for Fiduciaries (pdf) See How To Get More Information, for more information about getting these publications and forms. &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908,...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Sample Form 4797, Page 2]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-sample-form-4797-page-2.html</link><description><![CDATA[ Sample Form 4797, Page 1 Return to Bankruptcy Tax Guide Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Sample Schedule E]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-sample-schedule-e.html</link><description><![CDATA[ Return to Bankruptcy Tax Guide Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Sample Form 1040, Page 1]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-sample-form-1040-page-1.html</link><description><![CDATA[ Sample Form 1040, Page 2 Return to Bankruptcy Tax Guide Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Personal Property Converted to Business Use]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-personal-property-converted-to-business-use.html</link><description><![CDATA[ If you use property in your home office that was used previously for personal purposes, you cannot take a section 179 deduction for the property. You can depreciate it, however. The method of depreciation you use depends on when you first used the property for personal purposes. If you began using the property for personal purposes after 1986 and change it to business use in 2003, depreciate the property under MACRS. The basis for depreciation of property changed from personal to business use is the lesser of the following. The adjusted basis of the property on the date of...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Introduction]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-introduction.html</link><description><![CDATA[ The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. The term home includes a house, apartment, condominium, mobile home, boat, or similar property, which provides basic living accommodations. It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. However, it does not include any part of your property used exclusively as a hotel or inn. This publication includes information on the following. The requirements for qualifying to deduct expenses for the business use of your home (including special rules for storing...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Form 8829, Part II, Step 4]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-form-8829-part-ii-step-4.html</link><description><![CDATA[ Finally, he figures his total deduction for his home office by adding together his otherwise deductible expenses (line 14), his operating expenses (line 25), and depreciation (line 31). He enters the result, $1,481, on lines 32 and 34, and on Schedule C, line 30. &amp;amp;nbsp; Tax Forms Example Form 4562 Example Form 4562, Part I, lines 1-13 Form 4562, Part III, line 19c Form 4562, Part III, line 19i Form 4562, Part IV, line 22 Schedule C Example Schedule C, Line 13 Schedule C, Line 16b Schedule C, Line 25 Schedule C, Lines 28-30 Form 8829 Example Form 8829,...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Deducting Expenses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-deducting-expenses.html</link><description><![CDATA[ If you qualify to deduct expenses for the business use of your home, you must divide the expenses of operating your home between personal and business use. This section discusses the types of expenses you may have and gives examples and brief explanations of these expenses. Types of Expenses Examples of Expenses &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 587, Table of Contents Printable Version of IRS Publication 587, Business Use of Your Home IRS Forms and Publications Small Business Taxes Books about Home-based Businesses...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, How to Get Tax Help]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-how-to-get-tax-help.html</link><description><![CDATA[ You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help. Contacting your Taxpayer Advocate. If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. While Taxpayer Advocates cannot change the...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Schedule C Example]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-schedule-c-example.html</link><description><![CDATA[ &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 587, Table of Contents Printable Version of IRS Publication 587, Business Use of Your Home IRS Forms and Publications Small Business Taxes Books about Home-based Businesses...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Tax-Free Reorganizations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-tax-free-reorganizations.html</link><description><![CDATA[ The tax-free reorganization provisions of the Internal Revenue Code apply to a transfer by a corporation of all or part of its assets to another corporation in a title 11 or similar case, but only if, under the reorganization plan, stock or securities of the corporation to which the assets are transferred are distributed in a transaction qualifying under IRC section 354, 355, or 356. A &amp;quot;title 11 or similar case,&amp;quot; for this purpose, is a bankruptcy case under title 11 of the United States Code, or a receivership, foreclosure, or similar proceeding in a federal or state court,...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Exceptions and Exclusions]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-exceptions-and-exclusions.html</link><description><![CDATA[ There are several exceptions and exclusions from the inclusion of canceled debt in income. The exceptions include: The cancellation of a student loan for a student required to work for certain employers. See Cancellation of student loan in Publication 525, Taxable and Nontaxable Income. The cancellation of debt that would have been deductible if paid. The reduction of a debt by the seller of property if the debt arose from the purchase of the property. The exclusions are discussed next. &amp;amp;nbsp; Debt Cancellation Exceptions and Exclusions Exclusions Basis Reduction Tax Attribute Reduction Example &amp;amp;nbsp; Information courtesy of the Internal...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Individuals in Chapter 7 or 11]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-individuals-in-chapter-7-or-11.html</link><description><![CDATA[ If you are an individual debtor who files for bankruptcy under chapter 7 or 11 of the Bankruptcy Code, a separate &amp;quot;estate&amp;quot; is created consisting of property that belonged to you before the filing date. This bankruptcy estate is a new taxable entity, completely separate from you as an individual taxpayer. If a husband and wife file a joint bankruptcy petition and their estates are jointly administered, treat their estates as separate entities for tax purposes. Two separate tax returns must be filed (if they separately meet the filing requirements). The estate, under a chapter 7 proceeding, is represented...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Sample Schedule B]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-sample-schedule-b.html</link><description><![CDATA[ Return to Bankruptcy Tax Guide Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Sample Form 4797, Page 1]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-sample-form-4797-page-1.html</link><description><![CDATA[ Sample Form 4797, Page 2 Return to Bankruptcy Tax Guide Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Sample Capital Loss Carryover Worksheet]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-sample-capital-loss-carryover-worksheet.html</link><description><![CDATA[ Return to Bankruptcy Tax Guide Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Debt Cancellation]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-debt-cancellation.html</link><description><![CDATA[ If a debt is canceled or forgiven, other than as a gift or bequest, the debtor generally must include the canceled amount in gross income for tax purposes. A debt includes any indebtedness for which the debtor is liable or which attaches to property the debtor holds. Exceptions and Exclusions Exclusions Basis Reduction Tax Attribute Reduction Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Determination of Tax]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-determination-of-tax.html</link><description><![CDATA[ The first step in the determination of the tax due is filing a return. As an individual bankrupt debtor, you file a Form 1040 for the tax year involved, and the trustee of your bankruptcy estate files a Form 1041, as explained under Individuals in Chapter 7 or 11. A bankrupt corporation, or a receiver, bankruptcy trustee, or assignee having possession of, or holding title to, substantially all the property or business of the corporation, files a Form 1120 for the tax year. After the return is filed, the Internal Revenue Service may redetermine the tax liability shown on...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Partnerships and Corporations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-partnerships-and-corporations.html</link><description><![CDATA[ A separate taxable estate is not created when a partnership or corporation files a bankruptcy petition. The court appointed trustee is, however, responsible for filing the regular income tax returns on Form 1065 or Form 1120. Partnerships Corporations Tax-Free Reorganizations Filing Requirements Personal Holding Company Tax &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Basis Reduction]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-basis-reduction.html</link><description><![CDATA[ If any amount of the debt cancellation is used to reduce the basis of assets as discussed under Reduction of Tax Attributes, the following rules apply to the extent indicated. When to make the basis reduction. Make the reduction in basis at the beginning of the tax year following the tax year of the debt cancellation. The reduction applies to property held at that time. See section 1.1017-1 of the Income Tax Regulations for more information. Bankruptcy and insolvency reduction limit. The reduction in basis because of canceled debt in bankruptcy or in insolvency cannot be more than the...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Sample Form 1040, Page 2]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-sample-form-1040-page-2.html</link><description><![CDATA[ Sample Form 1040, Page 1 Return to Bankruptcy Tax Guide Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Tax Attribute Reduction Example]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-tax-attribute-reduction-example.html</link><description><![CDATA[ The sample filled-in Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), is based on the following situation. Tom Smith is in financial difficulty, but he has been able to avoid declaring bankruptcy. In 1995, he reached an agreement with his creditors, whereby they agreed to forgive $10,000 of the total that he owed them, in return for his setting up a schedule for repayment of the rest of his debts. Immediately before the debt cancellation, Tom's liabilities totaled $120,000 and the fair market value of his assets was $100,000 (his total...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Example]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-example.html</link><description><![CDATA[ Cautlon. This publication is not revised annually. Future changes to the forms and their instructions may not be reflected in this example. On December 15, 1994, Thomas Smith filed a bankruptcy petition under chapter 7. Joan Black was appointed trustee to administer the estate and to distribute the assets. The estate received the following assets from Mr. Smith: A $100,000 certificate of deposit, Commercial rental real estate with a fair market value of $280,000, and His personal residence with a fair market value of $200,000. Also, the estate received a $251,500 capital loss carryover. Mr. Smith's bankruptcy case was...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Examples of Records]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-examples-of-records.html</link><description><![CDATA[ Examples of records that show the information you need to keep for different types of expenses are included in this publication as Table 6 and Table 7. They are part of the illustrated examples shown at the end of chapter 6. &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Filing Requirements]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-filing-requirements.html</link><description><![CDATA[ The filing requirements of a corporation involved in bankruptcy proceedings do not change. However, the filing of required returns becomes the responsibility of an appointed trustee, receiver, or a debtor-in-possession, rather than a corporate officer. Exemption from tax return filing. If you are a trustee, receiver, or an assignee of a corporation that is in bankruptcy, receivership, dissolution, or in the hands of an assignee by court order, you may apply to your IRS District Director for relief from filing federal income tax returns for the corporation. To qualify, the corporation must have ceased business operations and must have...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Corporations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-corporations.html</link><description><![CDATA[ The following discussion covers only the highlights of the bankruptcy tax rules applying to corporations. Because the details of corporate bankruptcy reorganizations are beyond the scope of this publication, you may want to seek the help of a professional tax advisor. See Corporations under Debt Cancellation, for information about a corporation's debt canceled because of bankruptcy. &amp;amp;nbsp; Partnerships and Corporations Partnerships Corporations Tax-Free Reorganizations Filing Requirements Personal Holding Company Tax &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Travel,  Entertainment,  Gift, and Car  Expenses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-travel-entertainment-gift-and-car-expenses.html</link><description><![CDATA[ Contents Publication 463 - Introductory Material Important Changes Important Reminders Introduction Useful Items Chapter 1. Travel Traveling Away From Home Travel to Family Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Meals Travel in the United States Travel Outside the United States Luxury Water Travel Conventions Table 1. Travel Expenses You Can Deduct Chapter 2. Entertainment What Entertainment Expenses Are Deductible? Directly-Related Test Associated Test 50% Limit Exceptions to the 50% Limit Table 2. When Are Entertainment Expenses Deductible? Figure A. Does the 50% limit apply to Your Expenses? Chapter 3. Gifts Chapter 4. Transportation...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Personal Holding Company Tax]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-personal-holding-company-tax.html</link><description><![CDATA[ A corporation that is subject to the jurisdiction of the cout in a title 11 or similar case is exempt from the personal holding company tax, unless the main reason for beginning or continuing this case is to avoid paying this tax. A &amp;quot;title 11 or similar case&amp;quot; is defined under Tax-Free Reorganizations. &amp;amp;nbsp; Partnerships and Corporations Partnerships Corporations Tax-Free Reorganizations Filing Requirements Personal Holding Company Tax &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, The Bankruptcy Estate]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-the-bankruptcy-estate.html</link><description><![CDATA[ The filing of a bankruptcy petition for an individual debtor under chapter 7 or chapter 11 of the bankruptcy code creates a separate taxable bankruptcy estate. The trustee (for chapter 7 cases) or the debtor-in-possession (for chapter 11 cases) is generally responsible for preparing and filing the estate's tax returns and paying its taxes. The debtor remains responsible for filing returns and paying taxes on any income that does not belong to the estate. If a bankruptcy case begins, but later is dismissed by the bankruptcy court, the estate is not treated as a separate taxable entity. If tax...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Sample Schedule D]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-sample-schedule-d.html</link><description><![CDATA[ Return to Bankruptcy Tax Guide Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-tax-guide-for-small-business-for-individuals-who-use-schedule-c-or-c-ez.html</link><description><![CDATA[ Introductory Material Reminders 1. Filing and Paying Business Taxes Identification Numbers Income Tax Self-Employment (SE) Tax Employment Taxes Excise Taxes Information Going Out of Business Checklist 2. Accounting Periods and Methods 3. Dispositions of Business Property What Is a Disposition of Property? How Do I Figure a Gain or Loss? Where Do I Report Gains and Losses? 4. General Business Credits Business Credits How To Claim the Credit 5. Business Income Kinds of Income Items That Are Not Income Guidelines for Selected Occupations Accounting for Your Income 6. How To Figure Cost of Goods Sold 7. Figuring Gross Profit...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Sample Form 982, Page 1]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-sample-form-982-page-1.html</link><description><![CDATA[ Sample Form 982, Page 2 Return to Bankruptcy Tax Guide Example Return to Tax Attribute Reduction Example &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, How to Report]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-how-to-report.html</link><description><![CDATA[ This chapter explains where and how to report the expenses discussed in this publication. It discusses reimbursements and how to treat them under accountable and nonaccountable plans. It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. The chapter ends with illustrations of how to report travel, entertainment, gift, and car expenses on Forms 2106 and 2106-EZ. &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 587, Business Use of Your Home]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-587-business-use-of-your-home.html</link><description><![CDATA[ Contents Important Changes for 2003 Important Changes for 2004 Important Reminder Introduction Useful Items Qualifying for a Deduction Exclusive Use Regular Use Trade or Business Use Principal Place of Business Place To Meet Patients, Clients, or Customers Separate Structure Figuring the Deduction Business Percentage Part-Year Use Deduction Limit Deducting Expenses Types of Expenses Examples of Expenses Depreciating Your Home Permanent Improvements Adjusting for Depreciation Deducted in Earlier Years Figuring the Depreciation Deduction for the Current Year Daycare Facility Figure B - Part I of Form 8829 Standard Meal and Snack Rates Sale or Exchange of Your Home Business Use...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Tax Procedures]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-tax-procedures.html</link><description><![CDATA[ The following section discusses the procedures for determining the amount of tax due from the debtor or the bankruptcy estate, paying the tax claim, and obtaining a discharge of the tax liability. Determination of Tax Payment of Tax Claim &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of IRS Publication 908, Bankruptcy Tax Guide IRS Forms and Publications Bankruptcy Books about Financially Managing a Small Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Introduction]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-introduction.html</link><description><![CDATA[ This publication covers the federal income tax aspects of bankruptcy. Bankruptcy proceedings begin with the filing of a petition with the bankruptcy court. The filing of the petition creates a bankruptcy estate, which generally consists of all the assets of the person filing the bankruptcy petition. A separate taxable entity is created if the bankruptcy petition is filed by an individual under chapter 7 or chapter 11 of the Bankruptcy Code. These chapters are explained later. The tax obligations of taxable estates are discussed later under The Bankruptcy Estate. The tax obligations of the person filing a bankruptcy petition...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Bankruptcy Tax Guide, Partnerships]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/bankruptcy-tax-guide-partnerships.html</link><description><![CDATA[ The filing requirements for a partnership in bankruptcy proceedings do not change. However, the filing of required returns becomes the responsibility of an appointed trustee, receiver, or a debtor-in-possession rather than a general partner. A partnership's debt that is canceled because of bankruptcy is not included in the partnership's income. It may or may not be included in the individual partners' income. See Partnerships, under Debt Cancellation. &amp;amp;nbsp; Partnerships and Corporations Partnerships Corporations Tax-Free Reorganizations Filing Requirements Personal Holding Company Tax &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Bankruptcy Tax Guide, Table of Contents Printable Version of...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, How To Prove Expenses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-how-to-prove-expenses.html</link><description><![CDATA[ Table 4 is a summary of records you need to prove each expense discussed in this publication. You must be able to prove the elements listed across the top portion of the chart. You prove them by having the information and receipts (where needed) for the expenses listed in the first column. You cannot deduct amounts that you approximate or estimate. You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. You must generally prepare a written record for it to be considered adequate. This is because written evidence is...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Form 2106, Page 2, for David Pine]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-form-2106-page-2-for-david-pine.html</link><description><![CDATA[ &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Entertainment]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-entertainment.html</link><description><![CDATA[ You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. The rules and definitions are summarized in Table 2. You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following two tests. Directly-related test. Associated test. An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary. The amount you can...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Where To Report]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-where-to-report.html</link><description><![CDATA[ This section provides general information on where to report the expenses discussed in this publication. Self-employed. You must report your income and expenses on Schedule C or C-EZ (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. You do not use Form 2106 or 2106-EZ. If you claim car or truck expenses, you must provide certain information on the use of your vehicle. You provide this information on Schedule C, Schedule C-EZ, or Form 4562. If you file Schedule C: Report your travel expenses, except meals, on line 24a,...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Adequate Accounting]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-adequate-accounting.html</link><description><![CDATA[ One of the three rules for an accountable plan is that you must adequately account to your employer for your expenses. You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. (See Table 4 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses.) You must account for all...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Appendix C-3 and C-4. Inclusion Amounts for Electric Cars First leased in 1999-2000]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-appendix-c-3-and-c-4-inclusion-amounts-for-electric-cars-first-leased-in-1999-2000.html</link><description><![CDATA[ &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Table 5. Reporting Travel, Entertainment, Gift and Car Expenses and Reimbursements]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-table-5-reporting-travel-entertainment-gift-and-car-expenses-and-reimbursements.html</link><description><![CDATA[ Travel, Entertainment, Gift, and Car Expenses &amp;amp;gt; Chapter 6. How To Report &amp;amp;gt; Reimbursements &amp;amp;gt; Table 5. Reporting Travel, Entertainment, Gift and Car Expenses and Reimbursements &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Associated Test]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-associated-test.html</link><description><![CDATA[ Even if your expenses do not meet the directly-related test, they may meet the associated test. To meet the associated test for entertainment expenses (including entertainment-related meals), you must show that the entertainment is: Associated with the active conduct of your trade or business, and Directly before or after a substantial business discussion (defined later). Associated with trade or business. Generally, an expense is associated with the active conduct of your trade or business if you can show that you had a clear business purpose for having the expense. The purpose may be to get new business or to...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Luxury Water Travel]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-luxury-water-travel.html</link><description><![CDATA[ If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. The limit is twice the highest federal per diem rate allowable at the time of your travel. (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home, but in the United States, for business purposes.) Daily limit on luxury water travel. The highest federal per diem rate allowed and the daily limit for luxury water travel in...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Depreciation Limits]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-depreciation-limits.html</link><description><![CDATA[ There are limits on the amount you can deduct for depreciation of your car, truck or van, or electric car. The section 179 deduction is treated as depreciation for purposes of the limits. The maximum amount you can deduct each year depends on the year you place the car in service. These limits are shown in the following tables. Maximum Depreciation Deduction for Cars Date Placed In Service 1st Year 2nd Year 3rd Year 4th &amp;amp;amp; Later Years 5/06/2003 - 12/31/2003 $10,7101 $4,900 $2,950 $1,775 1/01/2003 - 5/05/2003 7,6602 4,900 2,950 1,775 2002 7,6602 4,900 2,950 1,775 2001 7,6603...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Table 6. Daily Business Mileage and Expense Log]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-table-6-daily-business-mileage-and-expense-log.html</link><description><![CDATA[ &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Table 4. How To Prove Certain Business Expenses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-table-4-how-to-prove-certain-business-expenses.html</link><description><![CDATA[ Travel, Entertainment, Gift, and Car Expenses &amp;amp;gt; Chapter 5. Recordkeeping &amp;amp;gt; Table 4. How To Prove Certain Business Expenses &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Useful Items]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-useful-items.html</link><description><![CDATA[ You may want to see: Publication 225 Farmer's Tax Guide 529 Miscellaneous Deductions 535 Business Expenses 946 How To Depreciate Property 1542 Per Diem Rates Form (and Instructions) Schedule A (Form 1040 Itemized Deductions (pdf) Schedule C (Form 1040) Profit or Loss From Business (pdf) Schedule C-EZ (Form 1040) Net Profit From Business (pdf) Schedule F (Form 1040) Profit or Loss From Farming (pdf) 2106 Employee Business Expenses (pdf) 2106-EZ Unreimbursed Employee Business Expenses (pdf) 4562 Depreciation and Amortization (pdf) See chapter 7, How To Get Tax Help, for more information about getting these publications and forms. &amp;amp;nbsp; Information...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Appendix C-7. Inclusion Amounts for Electric Cars First leased in 2003]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-appendix-c-7-inclusion-amounts-for-electric-cars-first-leased-in-2003.html</link><description><![CDATA[ &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Appendices]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-appendices.html</link><description><![CDATA[ There are fifteen appendices. Appendices A-1 through A-7 show the lease inclusion amounts that you may need to report if you leased a car (other than a truck or van, or an electric car) for 30 days or more. The tables are numbered. Appendix B-1 shows the lease inclusion amounts that you may need to report if you leased a truck or van in 2003. Appendices C-1 through C-7 show the lease inclusion amounts that you may need to report if you leased an electric car. If any of these apply to you, use the appendix for the year...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Actual Car Expenses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-actual-car-expenses.html</link><description><![CDATA[ If you do not use the standard mileage rate, you may be able to deduct your actual car expenses. If you qualify to use both methods, you may want to figure your deduction both ways to see which gives you a larger deduction. Actual car expenses include: Depreciation Licenses Gas Oil Lease Payments Insurance Garage rent Tolls Registration Fees Repairs Tires Parking Fees If you have fully depreciated a car that you still use in your business, you can continue to claim your other actual car expenses. Continue to keep records, as explained later in chapter 5. Business and...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Section 179 Deduction]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-section-179-deduction.html</link><description><![CDATA[ The section 179 deduction allows you to treat part or all of the business cost of a car as a current expense rather than taking depreciation deductions over a number of years. The limit on total section 179 and depreciation deductions may reduce or eliminate any benefit from claiming the section 179 deduction. You can claim the section 179 deduction only in the year you place the car in service. For this purpose, a car is placed in service when it is ready and available for a specific use, whether in a trade or business, a tax-exempt activity, a...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, What Are Adequate Records?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-what-are-adequate-records.html</link><description><![CDATA[ You should keep the proof you need in an account book, diary, statement of expense, or similar record. You should also keep documentary evidence that, together with your record, will support each element of an expense. Documentary evidence. You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Exception. Documentary evidence is not needed if any of the following conditions apply. You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, How To Get Tax Help]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-how-to-get-tax-help.html</link><description><![CDATA[ You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help. Contacting your Taxpayer Advocate. If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. While Taxpayer Advocates cannot change the...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Directly-Related Test]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-directly-related-test.html</link><description><![CDATA[ To meet the directly-related test for entertainment expenses (including entertainment-related meals), you must show that: The main purpose of the combined business and entertainment was the active conduct of business, You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit at some future time. Business is generally not considered to be the main purpose when business and entertainment are combined on hunting or fishing trips, or on yachts or other pleasure boats. Even if you show that business was the...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Car Used 50% or Less  for Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-car-used-50-or-less-for-business.html</link><description><![CDATA[ If you use your car 50% or less for qualified business use (defined earlier under Depreciation Deduction) either in the year the car is placed in service or in a later year, special rules apply. The rules that apply in these two situations are explained in the following paragraphs. (For this purpose, &amp;quot;car&amp;quot; was defined earlier under Actual Car Expenses and includes certain trucks and vans and electric cars.) Qualified business use 50% or less in year placed in service. If you use your car 50% or less for qualified business use (defined under Depreciation Deduction) in the year...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Table 1. Travel Expenses You Can Deduct]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-table-1-travel-expenses-you-can-deduct.html</link><description><![CDATA[ This chart summarizes expenses you can deduct when you travel away from home for business purposes. If you have expenses for Then you can deduct the cost of Transportation Travel by airplane, train, bus, or car between your home and your business destination. If you were provided with a ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. Taxi, commuter bus, and airport limousine Fares for these and other...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Temporary  Assignment or Job]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-temporary-assignment-or-job.html</link><description><![CDATA[ You may regularly work at your tax home and also work at another location. It may not be practical to return to your tax home from this other location at the end of each work day. Temporary assignment vs. indefinite assignment. If your assignment or job away from your main place of work is temporary, your tax home does not change. You are considered to be away from home for the whole period you are away from your main place of work. You can deduct your travel expenses if they otherwise qualify for deduction. Generally, a temporary assignment in...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, 50% Limit]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-50-limit.html</link><description><![CDATA[ In general, you can deduct only 50% of your business-related meal and entertainment expenses. (If you are subject to the Department of Transportation's hours of service limits, you can deduct a higher percentage. The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. Figure A summarizes the general rules explained in this section. The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Vehicle Provided by  Your Employer]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-vehicle-provided-by-your-employer.html</link><description><![CDATA[ If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. You cannot use the standard mileage rate. Value reported on Form W-2. Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). Your...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, What If I Have Incomplete Records?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-what-if-i-have-incomplete-records.html</link><description><![CDATA[ If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Direct evidence can be written statements, or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Documentary evidence...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Leasing a Car]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-leasing-a-car.html</link><description><![CDATA[ If you lease a car, truck, or van that you use in your business, you can use the standard mileage rate or actual expenses to figure your deductible expense. This section explains how to figure actual expenses for a leased car, truck, or van. Deductible payments. You can deduct the part of each lease payment that is for the use of the car in your business. You cannot deduct any part of a lease payment that is for personal use of the car, such as commuting. You must spread any advance payments over the entire lease period. You cannot...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Standard Mileage Rate]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-standard-mileage-rate.html</link><description><![CDATA[ You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. For 2003, the standard mileage rate is 36 cents a mile for all business miles. This rate is adjusted periodically. If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year. You cannot deduct the special depreciation allowance (and you do not need to make the election not to claim the allowance), depreciation, or lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, and vehicle registration...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Form 2106, Page 1, for David Pine]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-form-2106-page-1-for-david-pine.html</link><description><![CDATA[ &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Form 2106-EZ for Bill Wilson]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-form-2106-ez-for-bill-wilson.html</link><description><![CDATA[ &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Appendix A-6. Inclusion Amounts for Cars (Other Than Electric Cars) First Leased in 2002]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-appendix-a-6-inclusion-amounts-for-cars-other-than-electric-cars-first-leased-in-2002.html</link><description><![CDATA[ &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Statutory Employees]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-statutory-employees.html</link><description><![CDATA[ If you received a Form W-2 and the &amp;quot;Statutory employee&amp;quot; box in box 13 was checked, report your income and expenses related to that income on Schedule C or C-EZ (Form 1040). Do not complete Form 2106 or 2106-EZ. Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers. If you are entitled to a reimbursement from your employer but you do not claim it, you cannot claim a deduction for the expenses to which that unclaimed reimbursement applies. Reimbursement for personal expenses. If your employer reimburses you for nondeductible personal expenses,...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Car Expenses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-car-expenses.html</link><description><![CDATA[ If you use your car for business purposes, you ordinarily can deduct car expenses. You generally can use one of the two following methods to figure your deductible expenses. Standard mileage rate Actual car expenses If you use actual expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments that you can deduct. See Leasing a Car. In this publication, &amp;quot;car&amp;quot; includes a van, pickup, or panel truck. For the definition of &amp;quot;car&amp;quot; for depreciation purposes, see Car defined under Actual Car Expenses, later. You may be entitled...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, How Long To Keep  Records and Receipts]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-how-long-to-keep-records-and-receipts.html</link><description><![CDATA[ You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. A return filed early is considered filed on the due date. For a more complete explanation of how long to keep records, get Publication 583, Starting a Business and Keeping Records. You must keep records of the business use of your car for...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Important Changes]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-important-changes.html</link><description><![CDATA[ Standard mileage rate. The standard mileage rate for the cost of operating your car in 2003 is 36 cents a mile for all business miles. Car expenses and use of the standard mileage rate are explained in chapter 4. Special depreciation allowance. The special depreciation allowance increases from 30% to 50% for most new vehicles acquired after May 5, 2003. If the 50% allowance applies, you can choose to use the 30% allowance or elect out entirely for any class of property. See Special Depreciation Allowance in chapter 4. Depreciation limits on cars. The total section 179 deduction and...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Appendix B-1. Inclusion Amounts for Trucks and Vans First Leased in 2003]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-appendix-b-1-inclusion-amounts-for-trucks-and-vans-first-leased-in-2003.html</link><description><![CDATA[ &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Table 7. Weekly Traveling Expense and Entertainment Record]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-table-7-weekly-traveling-expense-and-entertainment-record.html</link><description><![CDATA[ &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Appendix A-5. Inclusion Amounts for Cars (Other Than Electric Cars) First leased in 2001]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-appendix-a-5-inclusion-amounts-for-cars-other-than-electric-cars-first-leased-in-2001.html</link><description><![CDATA[ &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Appendix A-2. Inclusion Amounts for Cars First leased in 1998]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-appendix-a-2-inclusion-amounts-for-cars-first-leased-in-1998.html</link><description><![CDATA[ &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Table 2. When Are Entertainment Expenses Deductible?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-table-2-when-are-entertainment-expenses-deductible.html</link><description><![CDATA[ Travel, Entertainment, Gift, and Car Expenses &amp;amp;gt; Chapter 2. Entertainment &amp;amp;gt; Table 2. When Are Entertainment Expenses Deductible? &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Meals]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-meals.html</link><description><![CDATA[ You can deduct the cost of meals in either of the following two situations. It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. The meal is business-related entertainment. Business-related entertainment is discussed in Chapter 2. The following discussion deals only with meals that are not business-related entertainment. Lavish or extravagant. You cannot deduct expenses for meals that are lavish or extravagant. An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. Expenses will not be disallowed...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, When Are Local Transportation Expenses Deductible?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-when-are-local-transportation-expenses-deductible.html</link><description><![CDATA[ &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Recordkeeping]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-recordkeeping.html</link><description><![CDATA[ If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. This chapter discusses the records you need to keep to prove these expenses. If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. These plans are discussed in chapter 6 under Reimbursements. Learn How To Prove Expenses &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Appendix A-4. Inclusion Amounts for Cars (Other Than Electric Cars) First leased in 2000]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-appendix-a-4-inclusion-amounts-for-cars-other-than-electric-cars-first-leased-in-2000.html</link><description><![CDATA[ &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Tax Home]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-tax-home.html</link><description><![CDATA[ To determine whether you are traveling away from home, you must first determine the location of your tax home. Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. It includes the entire city or general area in which your business or work is located. If you have more than one regular place of business, your tax home is your main place of business. If you do not have a regular or a main place of business because of the nature of your work, then your tax...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Appendix A-7. Inclusion Amounts for Cars (Other Than Electric Cars) First Leased in 2003]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-appendix-a-7-inclusion-amounts-for-cars-other-than-electric-cars-first-leased-in-2003.html</link><description><![CDATA[ &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Index]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-index.html</link><description><![CDATA[ &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Per Diem and Car Allowances]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-per-diem-and-car-allowances.html</link><description><![CDATA[ If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all four of the following conditions apply. Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business. The allowance is similar in form to and not more than the federal rate (defined below). You prove the time...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Appendix C-1 and C-2. Electric Leases 1997-1998]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-appendix-c-1-and-c-2-electric-leases-1997-1998.html</link><description><![CDATA[ &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Depreciation Deduction]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-depreciation-deduction.html</link><description><![CDATA[ If you use actual car expenses to figure your deduction for a car you own and use in your business, you can claim a depreciation deduction: that is, you can deduct a certain amount each year as a recovery of your cost or other basis in your car. You cannot use the standard mileage rate if you decide to take a depreciation deduction in the year you first place the car in service. In addition, you may be able to claim the special depreciation allowance for new cars purchased and placed in service in 2003. See Special Depreciation Allowance....]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Table 3. 2001 MACRS Depreciation Chart]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-table-3-2001-macrs-depreciation-chart.html</link><description><![CDATA[ Travel, Entertainment, Gift, and Car Expenses &amp;amp;gt; Chapter 4. Transportation &amp;amp;gt; Car Expenses &amp;amp;gt; Actual Car Expenses &amp;amp;gt; Table 3. 2001 MACRS Depreciation Chart &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Conventions]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-conventions.html</link><description><![CDATA[ You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. You cannot deduct the travel expenses for your family. If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. You can deduct your travel expenses only if your attendance is connected to your own trade or business. Convention agenda. The convention agenda or program generally shows...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Travel]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-travel.html</link><description><![CDATA[ If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses. This chapter discusses: Traveling away from home, Temporary assignment, and What travel expenses are deductible. It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. Travel expenses defined. For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. An ordinary expense is one that is common and accepted in your field of...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Special Depreciation Allowance]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-special-depreciation-allowance.html</link><description><![CDATA[ The special depreciation allowance is a deduction equal to 30% (or 50%, depending on when you acquired the property) of the depreciable basis of qualified property. If your car qualifies for this deduction, you must reduce the car's adjusted basis by the amount of the allowance, unless you elect not to claim the allowance, as discussed later. You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under MACRS. For a car that is qualified property purchased before May 6, 2003, the allowance is...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Disposition of a Car]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-disposition-of-a-car.html</link><description><![CDATA[ If you dispose of your car, you may have a taxable gain or a deductible loss. The portion of any gain that is due to depreciation (including any section 179 or clean-fuel vehicle deduction) that you claimed on the car will be treated as ordinary income. However, you may not have to recognize a gain or loss if you dispose of the car because of a casualty, theft, or trade-in. This section gives some general information about dispositions of cars. For information on how to report the disposition of your car, see Publication 544. Casualty or theft. For a...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Important Reminders]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-important-reminders.html</link><description><![CDATA[ Meal expenses when subject to &amp;quot;hours of service&amp;quot; limits. Generally, you can deduct only 50% of your business-related meal expenses while traveling away from your tax home for business purposes. You can deduct a higher percentage if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. (These limits apply to certain workers who are under certain federal regulations.) The percentage is 65% for 2003. Business meal expenses are covered in Chapter 1. Limits that apply to employee deductions. If you are an employee, deduct your work-related expenses discussed...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Rules for Independent Contractors and Clients]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-rules-for-independent-contractors-and-clients.html</link><description><![CDATA[ This section provides rules for independent contractors who incur expenses on behalf of a client or customer. The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers. You are considered an independent contractor if you are self-employed and you perform services for a customer or client. Accounting to Your Client If you received a reimbursement or an allowance for travel, entertainment, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client....]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Travel in the United States]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-travel-in-the-united-states.html</link><description><![CDATA[ The following discussion applies to travel in the United States. For this purpose, the United States includes the 50 states and the District of Columbia. The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. See &amp;quot;Part of Trip Outside the United States&amp;quot; below. Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. If your trip was primarily for business and, while at your business destination, you extended your stay for...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, What Entertainment Expenses Are Deductible?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-what-entertainment-expenses-are-deductible.html</link><description><![CDATA[ This section explains different types of entertainment expenses that you may be able to deduct. Entertainment. Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. Entertainment also may include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families. A meal as a form of entertainment. Entertainment includes the cost of a meal you provide to...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Returning Excess Reimbursements]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-returning-excess-reimbursements.html</link><description><![CDATA[ Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. Excess reimbursement means any amount for which you did not adequately account within a reasonable period of time. For example, if you received a travel advance and you did not spend all the money on business-related expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Travel advance. You receive a travel advance if your employer provides you with an expense allowance before you actually...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Nonaccountable Plans]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-nonaccountable-plans.html</link><description><![CDATA[ A nonaccountable plan is a reimbursement or expense allowance arrangement that does not meet one or more of the three rules listed earlier under Accountable Plans. In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan: Excess reimbursements you fail to return to your employer, and Reimbursement of nondeductible expenses related to your employer's business. See Reimbursement of nondeductible expenses, earlier, under Accountable Plans. An arrangement that repays you for business expenses by reducing the amount reported as your wages, salary, or other pay will be...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Introduction]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-introduction.html</link><description><![CDATA[ You may be able to deduct the ordinary and necessary business-related expenses you have for Travel, Entertainment, Gifts, or Transportation. An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary. This publication explains: What expenses are deductible, How to report them on your return, What records you need to prove your expenses, and How to treat any expense reimbursements you may receive. Who should use this...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Accountable Plans]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-accountable-plans.html</link><description><![CDATA[ To be an accountable plan, your employer's reimbursement or allowance arrangement must include all three of the following rules. Your expenses must have a business connection - that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. You must adequately account to your employer for these expenses within a reasonable period of time. You must return any excess reimbursement or allowance within a reasonable period of time. An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Completing Forms 2106 and 2106-EZ]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-completing-forms-2106-and-2106-ez.html</link><description><![CDATA[ This section briefly describes how employees complete Forms 2106 and 2106-EZ. Table 5 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. The instructions for the forms have more information on completing them. If you are self-employed, do not file Form 2106 or 2106-EZ. Report your expenses on Schedule C, C-EZ, or F (Form 1040). See the instructions for the form that you must file. Form 2106-EZ. You may be able to use the shorter Form 2106-EZ to claim your employee business expenses. You can use this form if you meet all...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Separating and Combining Expenses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-separating-and-combining-expenses.html</link><description><![CDATA[ This section explains when expenses must be kept separate and when expenses can be combined. Separating expenses. Each separate payment is generally considered a separate expense. For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. You must record them separately in your records. Season or series tickets. If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. To determine the cost of individual tickets, divide...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Traveling Away From Home]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-traveling-away-from-home.html</link><description><![CDATA[ You are traveling away from home if: Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. This rest requirement is not satisfied by merely napping in your car. You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Example 1. You are...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Traveling to Family Home]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-traveling-to-family-home.html</link><description><![CDATA[ If you (and your family) do not live at your tax home, you cannot deduct the cost of traveling between your tax home and your family home. You also cannot deduct the cost of meals and lodging while at your tax home. See Example 1. If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. See Example 2. Example 1. You are a truck driver and you and your family live in Tucson. You are employed by a trucking firm that has its terminal in...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Appendix C-5 and C-6. Inclusion Amounts for Electric Cars First leased in 2001-2002]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-appendix-c-5-and-c-6-inclusion-amounts-for-electric-cars-first-leased-in-2001-2002.html</link><description><![CDATA[ &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Introductory Material]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-introductory-material.html</link><description><![CDATA[ Information about: Important Changes Important Reminders Introduction Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Appendix A-1. Inclusion Amounts for Cars First Leased in 1993 through 1997]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-appendix-a-1-inclusion-amounts-for-cars-first-leased-in-1993-through-1997.html</link><description><![CDATA[ &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, What Travel Expenses Are Deductible?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-what-travel-expenses-are-deductible.html</link><description><![CDATA[ Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. You can deduct ordinary and necessary expenses you have when you travel away from home on business. The type of expense you can deduct depends on the facts and your circumstances. Table 1 summarizes travel expenses you may be able to deduct. You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. When you travel away from home on business, you should keep records of all the expenses you...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Reimbursements]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-reimbursements.html</link><description><![CDATA[ This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication. If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether the reimbursement was paid to you under an accountable plan or a nonaccountable plan. This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. It also covers rules for independent contractors. No...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Exceptions to the 50% Limit]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-exceptions-to-the-50-limit.html</link><description><![CDATA[ Generally, business-related meal and entertainment expenses are subject to the 50% limit. Figure A can help you determine if the 50% limit applies to you. Expenses not subject to 50% limit. Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. 1 - Employee's reimbursed expenses. If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Accountable plans are discussed in chapter 6. 2 - Self-employed. If you are self-employed, your deductible meal...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Illustrated Examples]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-illustrated-examples.html</link><description><![CDATA[ The following examples illustrate the reporting of travel, entertainment, gift, and transportation expenses on Forms 2106 and 2106-EZ. Business use of a car is shown using actual car expenses in Example 1 and the standard mileage rate in Example 2. Sample records that prove some of the claimed expenses are also shown. Example 1. David Pine purchased a new car for $18,500 (including sales tax) on January 6, 2003. In 2003, he used the car 70% for business purposes. A sample page from David's logbook is illustrated in Table 6. He records his business mileage (but not his personal...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Figure A. Does the 50% limit apply to Your Expenses?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-figure-a-does-the-50-limit-apply-to-your-expenses.html</link><description><![CDATA[ Travel, Entertainment, Gift, and Car Expenses &amp;amp;gt; Chapter 2. Entertainment &amp;amp;gt; Figure A. Does the 50% limit apply to Your Expenses? &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Special Rules]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-special-rules.html</link><description><![CDATA[ This section discusses special rules that apply only to government officials who are paid on a fee basis, performing artists, Armed Forces reservists, and disabled employees with impairment-related work expenses. Officials Paid on a Fee Basis Certain fee-basis officials can claim their employee business expenses whether or not they itemize their other deductions on Schedule A (Form 1040). Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. They can deduct their business expenses in performing services in that job as an adjustment...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Travel Outside the United States]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-travel-outside-the-united-states.html</link><description><![CDATA[ If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. For this purpose, the United States includes the 50 states and the District of Columbia. How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Guidelines for Selected Occupations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-guidelines-for-selected-occupations.html</link><description><![CDATA[ This section provides information to determine whether your earnings should be reported on Schedule C (Form 1040) or C-EZ (Form 1040). Direct seller. You must report all income you receive as a direct seller on Schedule C or C-EZ. This includes any of the following. Income from sales - payments you receive from customers for products they buy from you. Commissions, bonuses, or percentages you receive for sales and the sales of others who work under you. Prizes, awards, and gifts you receive from your selling business. You must report this income regardless of whether it is reported to...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Items To Check]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-items-to-check.html</link><description><![CDATA[ Consider the following items before figuring your gross profit. Gross receipts. At the end of each business day, make sure your records balance with your actual cash and credit receipts for the day. You may find it helpful to use cash registers to keep track of receipts. You should also use a proper invoicing system and keep a separate bank account for your business. Sales tax collected. Check to make sure your records show the correct sales tax collected. If you collect state and local sales taxes imposed on you as the seller of goods or services from the...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, How To Get More Information]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-how-to-get-more-information.html</link><description><![CDATA[ This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Internal Revenue Service You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help. Contacting your Taxpayer Advocate. If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. The Taxpayer Advocate independently represents your interests and concerns within the IRS...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Accounting Periods and Methods]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-accounting-periods-and-methods.html</link><description><![CDATA[ You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Table of Contents: Accounting Periods Accounting Methods Cash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See IRS Forms and Publications for information about getting publications and forms. &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Deduct...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Excise Tax]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-excise-tax.html</link><description><![CDATA[ This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. Manufacture or sell certain products. Operate certain kinds of businesses. Use various kinds of equipment, facilities, or products. Receive payment for certain services. For more information on excise taxes, see Publication 510, Excise Taxes. Form 720. The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Environmental taxes on the sale or use of ozone-depleting chemicals and imported products...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Information Returns]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-information-returns.html</link><description><![CDATA[ If you make or receive payments in your business, you may have to report them to the IRS on information returns. The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. You must give a copy of each information return you are required to file to the recipient or payer. In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. For more details on information returns and when you have to file...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, How Do I Figure a Gain or Loss?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-how-do-i-figure-a-gain-or-loss.html</link><description><![CDATA[ How To Figure a Gain or Loss IF your... THEN you have a... Adjusted basis is more than the amount realized Loss. Amount realized is more than the adjusted basis Gain. Basis, adjusted basis, amount realized, fair market value, and amount recognized are defined next. You need to know these definitions to figure your gain or loss. Basis. The cost or purchase price of property is usually its basis for figuring the gain or loss from its sale or other disposition. However, if you acquired the property by gift, inheritance, or in some way other than buying it, you...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Transportation]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-transportation.html</link><description><![CDATA[ This chapter discusses expenses you can deduct for business transportation when you are not traveling away from home. These expenses include the cost of transportation by air, rail, bus, taxi, etc., and the cost of driving and maintaining your car. Transportation expenses include the ordinary and necessary costs of all of the following. Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Visiting clients or customers. Going to a business meeting away from your regular workplace. Getting from your...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Gifts]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-gifts.html</link><description><![CDATA[ If you give gifts in the course of your trade or business, you can deduct all or part of the cost. This chapter explains the limits and rules for deducting the costs of gifts. $25 limit. You can deduct no more than $25 for business gifts you give directly or indirectly to any one person during your tax year. A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Using Both Optional Methods for Figuring Earnings Subject to Self-Employment (SE) Tax]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-using-both-optional-methods-for-figuring-earnings-subject-to-self-employment-se-tax.html</link><description><![CDATA[ If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. Add the net earnings figured under each method to arrive at your total net earnings from self-employment. You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Legal and Professional Fees]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-legal-and-professional-fees.html</link><description><![CDATA[ Legal and professional fees, such as fees charged by accountants, that are ordinary and necessary expenses directly related to operating your business are deductible on Schedule C or C-EZ. However, you usually cannot deduct legal fees you pay to acquire business assets. Add them to the basis of the property. If the fees include payments for work of a personal nature (such as making a will), you can take a business deduction only for the part of the fee related to your business. The personal part of legal fees for producing or collecting taxable income, doing or keeping your...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Income Tax]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-income-tax.html</link><description><![CDATA[ This part explains whether you have to file an income tax return and when you file it. It also explains how you pay the tax. Do I Have To File an Income Tax Return? You have to file an income tax return for 2005 if your net earnings from self-employment were $400 or more. If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. How Do I File? File your income tax return on Form 1040 and...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Testing Gross Profit Accuracy]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-testing-gross-profit-accuracy.html</link><description><![CDATA[ If you are in a retail or wholesale business, you can check the accuracy of your gross profit figure. First, divide gross profit by net receipts. The resulting percentage measures the average spread between the merchandise cost of goods sold and the selling price. Next, compare this percentage to your markup policy. Little or no difference between these two percentages shows that your gross profit figure is accurate. A large difference between these percentages may show that you did not accurately figure sales, purchases, inventory, or other items of cost. You should determine the reason for the difference. Example....]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Dispositions of Business Property]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-dispositions-of-business-property.html</link><description><![CDATA[ If you dispose of business property, you may have a gain or loss that you report on Form 1040. However, in some cases you may have a gain that is not taxable or a loss that is not deductible. This chapter discusses whether you have a disposition, how to figure the gain or loss, and where to report the gain or loss. What Is a Disposition of Property? Like-kind exchanges. How Do I Figure a Gain or Loss? Is My Gain or Loss Ordinary or Capital? Is My Capital Gain or Loss Short Term or Long Term? Where Do...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Going Out of Business Checklist]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-going-out-of-business-checklist.html</link><description><![CDATA[ IF you are liable for: THEN you may need to: Income tax File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. File Form 8594 with your Form 1040 if you sold your business. Self-employment tax File Schedule SE with your Form 1040 for the year in which you go out...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 463, Appendix A-3. Inclusion Amounts for Cars (Other Than Electric Cars) First leased in 1999]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-463-appendix-a-3-inclusion-amounts-for-cars-other-than-electric-cars-first-leased-in-1999.html</link><description><![CDATA[ &amp;amp;nbsp; &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Publication 463, Table of Contents Printable Version of IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses IRS Forms and Publications Small Business Taxes Books on Taxes...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Interest]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-interest.html</link><description><![CDATA[ You can generally deduct as a business expense all interest you pay or accrue during the tax year on debts related to your business. Interest relates to your business if you use the proceeds of the loan for a business expense. It does not matter what type of property secures the loan. You can deduct interest on a debt only if you meet all of the following requirements. You are legally liable for that debt. Both you and the lender intend that the debt be repaid. You and the lender have a true debtor-creditor relationship. You cannot deduct on...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Pension Plans]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-pension-plans.html</link><description><![CDATA[ You can set up and maintain the following small business retirement plans for yourself and your employees. SEP (Simplified Employee Pension) plans. SIMPLE (Savings Incentive Match Plan for Employees) plans. Qualified plans (including Keogh or H.R. 10 plans). SEP, SIMPLE, and qualified plans offer you and your employees a tax favored way to save for retirement. You can deduct contributions you make to the plan for your employees on line 19 of Schedule C. If you are a sole proprietor, you can deduct contributions you make to the plan for yourself on line 28 of Form 1040. You can...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Depreciation]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-depreciation.html</link><description><![CDATA[ If property you acquire to use in your business is expected to last more than one year, you generally cannot deduct the entire cost as a business expense in the year you acquire it. You must spread the cost over more than one tax year and deduct part of it each year on Schedule C. This method of deducting the cost of business property is called depreciation. The discussion here is brief. You will find more information about depreciation in Publication 946, How To Depreciate Property. What property can be depreciated? You can depreciate property if it meets all...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Items That Are Not Income]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-items-that-are-not-income.html</link><description><![CDATA[ In some cases the property or money you receive is not income. Appreciation. Increases in value of your property are not income until you realize the increases through a sale or other taxable disposition. Consignments. Consignments of merchandise to others to sell for you are not sales. The title of merchandise remains with you, the consignor, even after the consignee possesses the merchandise. Therefore, if you ship goods on consignment, you have no profit or loss until the consignee sells the merchandise. Merchandise you have shipped out on consignment is included in your inventory until it is sold. Do...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Rent Expense]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-rent-expense.html</link><description><![CDATA[ Rent is any amount you pay for the use of property you do not own. In general, you can deduct rent as a business expense only if the rent is for property you use in your business. If you have or will receive equity in or title to the property, you cannot deduct the rent. Unreasonable rent. You cannot take a rental deduction for unreasonable rents. Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Rent paid to a related person is reasonable if it is the same amount you would pay to a...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, What Is a Disposition of Property?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-what-is-a-disposition-of-property.html</link><description><![CDATA[ A disposition of property includes the following transactions. You sell property for cash or other property. You exchange property for other property. You receive money as a tenant for the cancellation of a lease. You receive money for granting the exclusive use of a copyright throughout its life in a particular medium. You transfer property to satisfy a debt. You abandon property. Your bank or other financial institution forecloses on your mortgage or repossesses your property. Your property is damaged, destroyed, or stolen, and you receive property or money in payment. Your property is condemned, or disposed of under...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Filing and Paying Business Taxes]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-filing-and-paying-business-taxes.html</link><description><![CDATA[ This chapter explains the business taxes you may have to pay and the forms you may have to file. It also discusses taxpayer identification numbers. Table of Contents: Identification Numbers New EIN Employee Other payee Income Tax Do I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) Tax How to become insured under social security. Earning credits in 2005 and 2006. Employment Taxes Excise Taxes Information Returns Waiver of penalties. Penalties. Going Out of Business Checklist &amp;amp;nbsp; Table...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Business Expenses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-business-expenses.html</link><description><![CDATA[ You can deduct the costs of running your business. These costs are known as business expenses. These are costs you do not have to capitalize or include in the cost of goods sold. To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your field of business. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be indispensable to be considered necessary. For more information about the general rules for deducting business expenses, see chapter 1...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Car and Truck Expenses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-car-and-truck-expenses.html</link><description><![CDATA[ If you use your car or truck in your business, you may be able to deduct the costs of operating and maintaining your vehicle. You also may be able to deduct other costs of local transportation and traveling away from home overnight on business. You may be entitled to a tax credit for an electric vehicle or a deduction from gross income for a part of the cost of a clean-fuel vehicle you place in service during the year. The vehicle must meet certain requirements and you do not have to use it in your business to qualify for...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Business Use of Your Home]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-business-use-of-your-home.html</link><description><![CDATA[ To deduct expenses related to the part of your home used for business, you must meet specific requirements. Even then, your deduction may be limited. To qualify to claim expenses for business use of your home, you must meet the following tests. Your use of the business part of your home must be: Exclusive (however, see &amp;quot;Exceptions to exclusive use,&amp;quot; later), Regular, For your business, and The business part of your home must be one of the following: Your principal place of business (defined later), A place where you meet or deal with patients, clients, or customers in the...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Figuring Net Profit or Loss]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-figuring-net-profit-or-loss.html</link><description><![CDATA[ After figuring your business income and expenses, you are ready to figure the net profit or net loss from your business. You do this by subtracting business expenses from business income. If your expenses are less than your income, the difference is net profit and becomes part of your income on page 1 of Form 1040. If your expenses are more than your income, the difference is a net loss. You usually can deduct it from gross income on page 1 of Form 1040. But in some situations your loss is limited. This chapter briefly explains two of those...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Identification Numbers]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-identification-numbers.html</link><description><![CDATA[ This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. Social security number (SSN). Generally, use your SSN as your taxpayer identification number. You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. To apply for an SSN, use Form SS-5, Application for a Social Security Card. This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. It is also available from the SSA website at www.ssa.gov. Individual taxpayer identification number (ITIN). The IRS...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Taxes]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-taxes.html</link><description><![CDATA[ You can deduct on Schedule C or C-EZ various federal, state, local, and foreign taxes directly attributable to your business. Income taxes. You can deduct on Schedule C or C-EZ a state tax on gross income (as distinguished from net income) directly attributable to your business. You can deduct other state and local income taxes on Schedule A (Form 1040) if you itemize your deductions. Do not deduct federal income tax. Employment taxes. You can deduct the social security, Medicare, and federal unemployment (FUTA) taxes you paid out of your own funds as an employer. Employment taxes are discussed...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Employment Tax]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-employment-tax.html</link><description><![CDATA[ If you have employees, you will need to file forms to report employment taxes. Employment taxes include the following items. Social security and Medicare taxes Federal income tax withholding Federal unemployment (FUTA) tax For more information, see Publication 15 (Circular E), Employer's Tax Guide. That publication explains your tax responsibilities as an employer. To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. That publication has information to help you determine whether an individual is an independent contractor or an employee. If you incorrectly classify an employee as an...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Business Income]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-business-income.html</link><description><![CDATA[ This chapter primarily explains business income and how to account for it on your tax return, what items are not considered income, and gives guidelines for selected occupations. If there is a connection between any income you receive and your business, the income is business income. A connection exists if it is clear that the payment of income would not have been made if you did not have the business. You can have business income even if you are not involved in the activity on a regular full-time basis. Income from work you do on the side in addition...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, General Business Credit]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-general-business-credit.html</link><description><![CDATA[ Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. You subtract this credit directly from your tax. Business Credits Energy credit. Reforestation credit. Rehabilitation credit. How To Claim the Credit Useful Items - You may want to see: Publication 954 Tax Incentives for Distressed Communities Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax - Individuals See...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Important Reminders]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-important-reminders.html</link><description><![CDATA[ Accounting Methods. Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. For more information, see Accounting Methods. Reportable transactions. You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. You may have to pay a penalty if you are required to file Form 8886 but do not do so. You may also have to pay interest and penalties on any reportable transaction understatements. Reportable transactions include transactions the same as or substantially similar to tax avoidance transactions identified by...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Expenses You Cannot Deduct]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-expenses-you-cannot-deduct.html</link><description><![CDATA[ You usually cannot deduct the following as business expenses. For more information, see Publication 535. Bribes and kickbacks. Charitable contributions. Demolition expenses or losses. Dues to business, social, athletic, luncheon, sporting, airline, and hotel clubs. Lobbying expenses. Penalties and fines you pay to a governmental agency or instrumentality because you broke the law. Political contributions. Repairs that add to the value of your property or significantly increase its life. &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Back to Business Expenses &amp;amp;nbsp; Deduct It! J.K. Lasser's Taxes Made Easy for Your Home Based Business Minding Her Own Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Introduction]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-introduction.html</link><description><![CDATA[ The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. Are you self-employed? You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. Sole proprietor. A sole proprietor is someone who owns an unincorporated business by himself or herself. However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. Trade or...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Additions to Gross Profit]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-additions-to-gross-profit.html</link><description><![CDATA[ If your business has income from a source other than its regular business operations, enter the income on line 6 of Schedule C and add it to gross profit. The result is gross business income. If you use Schedule C-EZ, include the income on line 1 of the schedule. Some examples include income from an interest-bearing checking account, income from scrap sales, and amounts recovered from bad debts. &amp;amp;nbsp; Information courtesy of the Internal Revenue Service. &amp;amp;nbsp; Back to Figuring Gross Profit &amp;amp;nbsp; Deduct It! J.K. Lasser's Taxes Made Easy for Your Home Based Business Minding Her Own Business...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Special Rules and Exceptions]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-special-rules-and-exceptions.html</link><description><![CDATA[ Aliens. Resident aliens are generally subject to the same rules that apply to U.S. citizens. Nonresident aliens are not subject to SE tax. Residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa, however, are subject to the tax. For SE tax purposes, they are not nonresident aliens. For more information on aliens, see Publication 519, U.S. Tax Guide for Aliens. Church employee. If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Self-Employment (SE) Tax]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-self-employment-se-tax.html</link><description><![CDATA[ The self-employment tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. Who Must Pay Self-Employment Tax? Generally, you must pay self-employment (SE) tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Use Schedule SE to figure net earnings from self-employment. Sole proprietor or independent contractor. If you are self-employed as a sole proprietor or independent contractor, use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. Self-employment (SE) tax rate. The SE tax rate...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, The Nonfarm Method for Figuring Earnings Subject to Self-Employment (SE) Tax]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-the-nonfarm-method-for-figuring-earnings-subject-to-self-employment-se-tax.html</link><description><![CDATA[ Use the nonfarm optional method only for earnings that do not come from farming. You may use this method if you meet all the following tests. You are self-employed on a regular basis. This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. The net earnings can be from either farm or nonfarm earnings or both. You have used this method less than 5 years. (There is a 5-year lifetime limit.) The years do not have to be...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Kinds of Income]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-kinds-of-income.html</link><description><![CDATA[ You must report on your tax return all income you receive from your business unless it is excluded by law. In most cases, your business income will be in the form of cash, checks, and credit card charges. But business income can be in other forms, such as property or services. These and other types of income are explained next. If you are a U.S. citizen who has business income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt from tax under U.S. law. If you live...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Travel, Meals, and Entertainment]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-travel-meals-and-entertainment.html</link><description><![CDATA[ This section briefly explains the kinds of travel and entertainment expenses you can deduct on Schedule C or C-EZ. Table 8-1. When Are Entertainment Expenses Deductible? General Rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. An ordinary expense is one that is common and accepted in your field of business, trade, or profession. A necessary expense is one that...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Accounting Periods and Methods]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-accounting-periods-and-methods.html</link><description><![CDATA[ An accounting method is a set of rules used to determine when and how income and expenses are reported. Your accounting method i the overall method of accounting you use, but also the accounting treatment you use for any material item. You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. After that, if you want to change your accounting method, you must generally get IRS approval. See Change in Accounting Method, later. Kinds of methods. Generally, you can use any of the following accounting...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Bad Debts]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-bad-debts.html</link><description><![CDATA[ If someone owes you money you cannot collect, you have a bad debt. There are two kinds of bad debts, business bad debts and nonbusiness bad debts. A business bad debt is generally one that comes from operating your trade or business. You may be able to deduct business bad debts as an expense on your business tax return. Business bad debt. A business bad debt is a loss from the worthlessness of a debt that was either of the following. Created or acquired in your business. Closely related to your business when it became partly or totally worthless....]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Your Rights  as a Taxpayer]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-your-rights-as-a-taxpayer.html</link><description><![CDATA[ The first part of this chapter explains some of your most important rights as a taxpayer. The second part explains the examination, appeal, collection, and refund processes. Declaration of Taxpayer Rights Protection of your rights. IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. Privacy and confidentiality. The IRS will not disclose to anyone the information you give us, except as authorized by law. You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information....]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Employees' Pay]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-employees-pay.html</link><description><![CDATA[ You can generally deduct on Schedule C the pay you give your employees for the services they perform for your business. The pay may be in cash, property, or services. To be deductible, your employees' pay must be an ordinary and necessary expense and you must pay or incur it in the tax year. In addition, the pay must meet both the following tests. The pay must be reasonable. The pay must be for services performed. Chapter 2 in Publication 535 explains and defines these requirements. You cannot deduct your own salary or any personal withdrawals you make from...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, How To Figure  Cost of Goods Sold]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-how-to-figure-cost-of-goods-sold.html</link><description><![CDATA[ If you make or buy goods to sell, you can deduct the cost of goods sold from your gross receipts on Schedule C. However, to determine these costs, you must value your inventory at the beginning and end of each tax year. This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. This chapter does not apply to a personal service business, as the business of a doctor, lawyer, carpenter, or painter. However, if you work in a personal...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Other Expenses You Can Deduct]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-other-expenses-you-can-deduct.html</link><description><![CDATA[ You may also be able to deduct the following expenses. See Publication 535 to find out whether you can deduct them. Advertising. Clean-fuel vehicles and refueling property placed in service before 2006. Donations to business organizations. Education expenses. Energy efficient commercial buildings deduction expenses. Environmental cleanup costs. Impairment-related expenses. Interview expense allowances. Licenses and regulatory fees. Moving machinery. Outplacement services. Penalties and fines you pay for late performance or nonperformance of a contract. Repairs that keep your property in a normal efficient operating condition. Repayments of income. Subscriptions to trade or professional publications. Supplies and materials. Utilities. &amp;amp;nbsp; Information...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[The Obama Small Business Rescue Plan]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/the-obama-small-business-rescue-plan.html</link><description><![CDATA[ The financial crisis is threatening the viability of America's small businesses. In recent months, two-thirds of U.S. banks have tightened their lending standards for loans to small businesses. Thousands of small firms are unable to access the credit they need to pay their workers, produce their products, or finance their inventories for the upcoming holidays - the most important sales season. They are facing the prospect of having to lay off workers, cut back operations or close their doors altogether, even if they have healthy balance sheets and operations. Barack Obama supported the recent financial market rescue legislation to...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[U.S. Senate: Committee on Small Business and Entrepreneurship]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/us-senate-committee-on-small-business-and-entrepreneurship.html</link><description><![CDATA[ 428A Russell Senate Office Building, Washington, DC 20510 Phone: (202) 224-5175 Fax: (202) 224-5619 Email: webmaster@small-bus.senate.gov Website: http://www.senate.gov/~sbc/ Jurisdiction Small Business Administration (SBA). Any legislation reported by the Committee which relates to matters other than the functions of the SBA, at the request of the chair of any standing committee having jurisdiction over the subject matter extraneous to the SBA's functions, is to be considered and reported by such standing committee prior to its consideration by the Senate. Likewise, measures reported by other committees directly relating to the SBA, at the request of the chair of the Committee on...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Small Business in the U.S. Congress]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-in-the-us-congress.html</link><description><![CDATA[ U.S. Senate: Committee on Small Business and Entrepreneurship Members and Committee Information U.S. House of Representatives: Small Business Committee Members and Committee Information &amp;amp;nbsp;...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[U.S. House of Representatives: Small Business Committee]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/us-house-of-representatives-small-business-committee.html</link><description><![CDATA[ 2361 Rayburn House Office Building, Washington, DC 20515 Phone: (202) 225-5821 Fax: (202) 225-3587 Email: smbiz@mail.house.gov Website: www.house.gov/smbiz Jurisdiction Assistance to and protection of small business, including financial aid, regulatory flexibility, and paperwork reduction. Participation of small-business enterprises in Federal procurement and Government contracts. Source: Rules of the House of Representatives of the United States, One Hundred Sixth Congress, Prepared by Jeff Trandahl, Clerk of the House of Representatives, October 18, 1999 Democrats Nydia Velazquez, New York - Chairwoman Juanita Millender-McDonald, California William Jefferson, Louisiana Heath Shuler, North Carolina Charlie Gonzalez, Texas Rick Larson, Washington Raul Grijalva, Arizona Michael...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Figuring Gross Profit]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-figuring-gross-profit.html</link><description><![CDATA[ After you have figured the gross receipts from your business (Business Income) and the cost of goods sold (How To Figure Cost of Goods Sold), you are ready to figure your gross profit. You must determine gross profit before you can deduct any business expenses. These expenses are discussed in Business Expenses. If you are filing Schedule C-EZ, your gross profit is your gross receipts plus certain other amounts, explained later under &amp;quot;Additions to Gross Profit.&amp;quot; Businesses that sell products. If you are filing Schedule C, figure your gross profit by first figuring your net receipts. Figure net receipts...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 583, Starting a Business and Keeping Records]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-583-starting-a-business-and-keeping-records.html</link><description><![CDATA[ Contents Introduction What New Business Owners Need To Know Forms of Business Sole Proprietorships Partnerships Corporations S Corporations Limited Liability Company Identification Numbers Employer Identification Number (EIN) Payee's Identification Number Tax Year Accounting Method Business Taxes Income Tax Self-Employment Tax Employment Taxes Excise Taxes Depositing Taxes Information Returns Penalties Waiver of Penalty Business Expenses Business Start-Up Costs Depreciation Business Use of Your Home Car and Truck Expenses Recordkeeping Why Keep Records? Kinds of Records To Keep How Long To Keep Records Sample Record System How To Get More Information Internal Revenue Service Small Business Administration Other Federal Agencies Index...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, How To Claim the Credit]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-how-to-claim-the-credit.html</link><description><![CDATA[ To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. In addition to the credit form, you may also need to file Form 3800. See the next discussion to decide whether you need to file Form 3800. Who must file Form 3800? You must file Form 3800 if any of the following apply. You have more than one of the credits listed above (other than the credit for alcohol used as a fuel (Form 6478), the empowerment zone and renewal community employment credit (Form 8844), or...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Insurance]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-insurance.html</link><description><![CDATA[ You can generally deduct premiums you pay for the following kinds of insurance related to your business. Fire, theft, flood, or similar insurance. Credit insurance that covers losses from business bad debts. Group hospitalization and medical insurance for employees, including long-term care insurance. Liability insurance. Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. Contributions to a state unemployment insurance fund are deductible...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[IRS Publication 334, Where Do I Report Gains and Losses?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/irs-publication-334-where-do-i-report-gains-and-losses.html</link><description><![CDATA[ Report gains and losses from the following dispositions on the forms indicated. The instructions for the forms explain how to fill them out. Dispositions of business property and depreciable property. Use Form 4797. If you have taxable gain, you may also have to use Schedule D (Form 1040). Like-kind exchanges. Use Form 8824, Like-Kind Exchanges. You may also have to use Form 4797 and Schedule D (Form 1040). Installment sales. Use Form 6252, Installment Sale Income. You may also have to use Form 4797 and Schedule D (Form 1040). Casualties and thefts. Form 4684, Casualties and Thefts. You may...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Definition of Dissolution]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-dissolution.html</link><description><![CDATA[ Definition: A type of merger in which one business closes (the dissolving corporation), leaving its assets and liabilities to another business (the surviving business). Related Terms: Acquisition Joint Venture Merger Related Information: Why Merge? Business Valuation Related Books: The Complete Guide to Mergers and Acquisitions Mergers and Acquisitions from A to Z More Books about Mergers and Acquisitions &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Ponzi Scheme]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-ponzi-scheme.html</link><description><![CDATA[ Definition: The term Ponzi scheme is often misused as a synonym for a pyramid scheme, the essential difference is that Ponzi scheme participants are not offered any direct financial incentive for bringing in other participants. However, they are likely to tell their friends about the investment opportunity. The fact that early participants in a Ponzi scheme are paid off from the monies collected by later participants is normally known only to the operator of the Ponzi scheme. The participants are instead offered a story to explain their high investment returns. Related Terms: Multilevel Marketing Network Marketing Pyramid Scheme Related...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Keogh Plan]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-keogh-plan.html</link><description><![CDATA[ Definition: A tax-sheltered retirement plan for self-employed individuals in which the participants can deposit up to 20 percent of earnings and deduct the contributions from current income. Related Terms: Human Resources Management Planning Related Information: Tax Resources Human Resources Information Related Books: Retirement Bible Creating Your Own Retirement Plan: A Guide to Keoghs &amp;amp;amp; IRAs for the Self-Employed More Books about Taxes &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Patent]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-patent.html</link><description><![CDATA[ Definition: A patent is legal protection for an invention. Inventions include any new and useful process, machine, manufacture, or composition of matter, or any new and useful improvement on any of the above. Related Terms: Copyright Trademark Related Information: Patents The Difference Between Patents, Copyrights, and Trademarks Related Books: Business Law The Entrepreneur's Guide to Business Law More Books about the Legal Aspects of Running a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Crisis Management]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-crisis-management.html</link><description><![CDATA[ Definition: Managing a critical event that has occurred in your business that can have major repercussions on its viability. Related Terms: Disaster Planning Insurance Risk Related Information: Crisis Management Risk Management Strategies for Small Business Related Books: The Crisis Counselor: A Step-By-Step Guide to Managing a Business Crisis Crisis Management: Planning for the Inevitable More Books about Risk Management &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Vendor]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-vendor.html</link><description><![CDATA[ Definition: A Vendor is a seller of products or services. Often in contracting with a business or the government, the supplier is called a vendor. The term vendor is often used interchangably with the terms independent contractor, freelancer, and consultant. Another way the word Vendor is used is to describe a business being run on a street, such as a newspaper vendor. Related Terms: Contract Independent Contractor Consultant Related Information: Independent Contracting Government Contracting Related Books: Successful Proposal Strategies for Small Business Win Government Contracts for Your Small Business More Books about Contracting &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Human Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-human-resources.html</link><description><![CDATA[ Definition: Human resources is the human labor, the physical abilities, and mental abilities that produce the goods and services of businesses. In a business, the term human resources is often used to refer to management of the people employed by the business. Human reources management specialists recruit and interview employees, advising on hiring decisions in accordance with policies and requirements that have been established in conjunction with management, provide training to enhance employee skills, and develop compensation plans and incentive programs to motivate employees. In some businesses this is called personnel management. Related Terms: Management Planning Related Information: Human...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Financial Management]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-financial-management.html</link><description><![CDATA[ Definition: The process of managing the financial resources, including accounting and financial reporting, budgeting, collecting accounts receivable, risk management, and insurance for a business. Related Terms: Accounting Bookkeeping Budgeting Related Information: Financial Management Human Resources Leadership Operating Your Small Business Related Books: Accounting and Finance for Your Small Business Keeping the Books: Basic Recordkeeping and Accounting for the Successful Small Business More Books about Financially Managing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Appraisal]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-appraisal.html</link><description><![CDATA[ Definition: An estimate of the worth or value of something on the open market. The term is also used for the report that describes how the estimation and conclusion of value was made. Related Terms: Business Valuation Collateral Loan Related Information: Business Valuation Financing a Small Business Related Books: The Small Business Valuation Book What Every Business Owner Should Know About Valuing Their Business More Books about Business Valuation &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Trademark]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-trademark.html</link><description><![CDATA[ Definition: Legal protection for a word, name, symbol or device which is used in trade with goods to indicate the source of the goods and to distinguish them from the goods of others. A servicemark is the same as a trademark except that it identifies and distinguishes the source of a service rather than a product. Related Terms: Copyright Patent Related Information: Trademarks The Difference Between Patents, Copyrights, and Trademarks Related Books: Business Law The Entrepreneur's Guide to Business Law More Books about the Legal Aspects of Running a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Network Marketing]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-network-marketing.html</link><description><![CDATA[ Definition: A business in which a distributor network is needed to build the business. Usually such businesses are also MLM in nature in that payouts also occur at more than one level. Network Marketing is sometimes also used incorrectly to indicate that the business uses a network of product suppliers in order to offer a broader selection of products. It is usually used this way to differentiate themselves as a way to suggest that their program is superior to other such programs. Related Terms: Consumer-Direct Marketing Multilevel Marketing Pyramid Scheme Related Information: Multilevel Marketing (MLM) How to Decide If...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Advertising]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-advertising.html</link><description><![CDATA[ Definition: Providing a persuasive selling message to the public concerning the products and services your business has for sale, usually conducted through some type of media campaign Related Terms: Marketing Public Relations Sales Related Information: Advertising Marketing a Small Business Related Books: Ogilvy on Advertising Hey, Whipple, Squeeze This: A Guide to Creating Great Ads Books about Advertising &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Due Diligence]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-due-diligence.html</link><description><![CDATA[ Definition: The process by which persons conduct inquiries for the purposes of timely, sufficient and accurate disclosure of all material statements/information or documents which may influence the outcome of the transaction. Due diligence is a critical component in mergers and acquisitions. Related Terms: Acquisition Appraisal Business Valuation Related Information: Business Valuation Buying a Business Why Merge? Related Books: The Art of M&amp;amp;amp;A Due Diligence Due Diligence for Global Deal Making More Books about Mergers and Acquisitions &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Networking]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-networking.html</link><description><![CDATA[ Definition: Developing business contacts to form business relationships, increase your knowledge, expand your business base, or serve the community; the term is also used to describe linking computers together to share information. Related Terms: Joint Venture Network Marketing Strategic Alliance Related Information: Management Professional Associations Related Books: Dig Your Well Before You're Thirsty Make Your Contacts Count: Networking Know How for Cash, Clients, and Career Success Books about Marketing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Commercial Lending]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-commercial-lending.html</link><description><![CDATA[ Definition: Lending to a business. Related Terms: Business Valuation Subprime Lending Loan Related Information: Small Business Loans Financing a Small Business Related Books: Finding Money: The Small Business Guide to Financing How to Get a Small Business Loan: A Banker Shows You Exactly What to Do to Get a Loan More Books about Financing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Non-Compete Covenants]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-non-compete-covenants.html</link><description><![CDATA[ Definition: A non-compete covenant is a legal document that ensures that an employee will not compete against an employer or former employer. Since competitors often recruit each other's employees hoping to gain an advantage, these covenants are especially important. Without such a covenant, a top salesperson leaving to work for a competitor may be able to take a list of important clients, thus harming the business of the original employer. Related Terms: Trade Secrets Intellectual Property Trademark Related Information: U.S. Department of Labor Definition of a Trade Secret Intellectual Property Legal Resources for Small Businesses Related Books: Nondisclosure Agreements:...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of GWAC (Government-wide Acquisition Contracts)]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-gwac-government-wide-acquisition-contracts.html</link><description><![CDATA[ Definition: GWAC stands for Government-wide Acquisition Contract. Sometimes the government can realize economies of scale by centralizing the purchasing of certain types of products or services. A GWAC consolidates purchasing across a number of federal government agencies. Procurement reform has ushered numerous new and/or modified acquisition vehicles -- multiple award contracts -- such as multi-agency contracts and government-wide acquisition contracts (GWACs). These vehicles encourage long-term vendor agreements with fewer vendors. Related Terms: RFA (Request for Application) RFP (Request for Proposal) Contract Related Information: Government Contracting Independent Contracting Consolidated Purchasing Programs Related Books: Successful Proposal Strategies for Small Business Win...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Ethics]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-ethics.html</link><description><![CDATA[ Definition: A system of principles based on ideas of right and wrong, whether true or false; rules of practice in respect to human actions. Related Terms: Management Ponzi Scheme Contract Related Information: Business Ethics Leadership Related Books: Defining Moments: When Managers Must Choose Between Right and Right Ethics, the Heart of Leadership More Books about Ethics in a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Limited Partnership]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-limited-partnership.html</link><description><![CDATA[ Definition: A partnership that is a business arrangement whereby the operation is administered by one or more general partners and funded by limited or silent partners who are legally responsible for losses based only on the amount of their investment. Related Terms: Corporation Limited Liability Company (LLC) Sole Proprietorship Related Information: The Legal Requirements for Starting a Business How to Form a Business Partnership Related Books: The Partnership Book: How to Write A Partnership Agreement The Partnering Imperative Books about Legal Issues in a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Contract]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-contract.html</link><description><![CDATA[ Definition: A legal, written agreement between two or more parties to perform certain services in exchange for money or other remuneration; also used to describe a type of funding in which specific services are performed for a set fee. Contracts are often awarded on the basis of a Request for Proposal, often referred to as an RFP. Related Terms: RFP Grant Independent Contractor Related Information: Independent Contracting Government Contracting Legal Resources for Small Business Related Books: Successful Proposal Strategies for Small Business Win Government Contracts for Your Small Business More Books about Contracting &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Accredited Investor]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-accredited-investor.html</link><description><![CDATA[ Definition The federal securities laws define the term accredited investor in Rule 501 of Regulation D as: A bank, insurance company, registered investment company, business development company, or small business investment company; An employee benefit plan, within the meaning of the Employee Retirement Income Security Act, if a bank, insurance company, or registered investment adviser makes the investment decisions, or if the plan has total assets in excess of $5 million; A charitable organization, corporation, or partnership with assets exceeding $5 million; A business in which all the equity owners are accredited investors; A natural person who has individual...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Leverage]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-leverage.html</link><description><![CDATA[ Definition: The use of debt to increase returns. As an example, if you buy something worth $100,000 with $10,000 of your own money and a $90,000 loan and the investment increases in value by $10,000 after repaying the loan and its interest, you have made a 100 percent return on your investment. The leverage of the loan allowed you to make the investment and a greater profit. Businesses use leverage in borrowing to build a new production facility that allows them to generate a greater return on investment. However, leverage does have its risks. If the business finds that...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Nondisclosure Agreement]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-nondisclosure-agreement.html</link><description><![CDATA[ Definition: Nondisclosure agreements, also known as confidentiality agreements, ensure that proprietary information disclosed by one party will be kept secret by another party. Such agreements are often the only method to ensure that employees keep trade secrets, allowing both parties to acknowledge that a duty of confidentiality exists, defining the scope of the duty and spelling out the possible remedies or sanctions associated with the breach of the duty. Related Terms: Trade Secrets Intellectual Property Trademark Related Information: U.S. Department of Labor Definition of a Trade Secret Intellectual Property Legal Resources for Small Businesses Related Books: Nondisclosure Agreements: Protect...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Management]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-management.html</link><description><![CDATA[ Definition: Handling, controlling, directing the operation of a business. Also is used to refer to the persons involved in managing the business. Related Terms: Human Resources Marketing Planning Related Information: Management Information and Resources Related Books: The Effective Executive Treat People Right! More Books about Managing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of a Pyramid Scheme]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-a-pyramid-scheme.html</link><description><![CDATA[ Definition: A pyramid scheme is an illegal multilevel marketing program in which people pay an entrance fee for the opportunity to recruit others to do the same. Pyramid schemes usually have no products. Chain letters in which you send money to the person who sent you the letter, then you forward the same letter to a number of others is an example of a pyramid scheme. Related Terms: Multilevel Marketing Network Marketing Ponzi Scheme Related Information: Multilevel Marketing (MLM) How to Decide If Network Marketing Is Right For You Business Opportunity Scams Related Books: You Can't Cheat an Honest...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Intrapreneur]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-intrapreneur.html</link><description><![CDATA[ Definition: An intrapreneur is an entrepreneur within a large firm. Related Terms: Entrepreneur Small Business Related Information: Intrapreneurship What Is an Entrepreneur? Related Books: Corporate Venturing: Creating New Businesses Within the Firm Intrapreneuring in Action More Books about Intrapreneurship &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Small Business Administration]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-small-business-administration.html</link><description><![CDATA[ Definition: The United States Government Agency charged with &amp;quot;providing customer-oriented, full-service programs and accurate, timely information to the entrepreneurial community&amp;quot; Related Terms: Small Business SCORE Related Information: Small Business Size Regulations About Small Business Related Books: Small Business Kit For Dummies Up Against the Wal-Marts More Books about Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Disaster Planning]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-disaster-planning.html</link><description><![CDATA[ Definition: A business plan that covers the management of major misfortunes that might result in the loss of life and/or property and has the potential to be ruinous to the business. Related Terms: Crisis Management Insurance Risk Related Information: Disaster Recovery Risk Management Strategies for Small Business Crisis Management Related Books: Contingency Planning and Disaster Recovery : A Small Business Guide Enterprise Risk Management: From Incentives to Controls More Books about Risk Management &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Sealed Bid]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-sealed-bid.html</link><description><![CDATA[ Definition: Sealed bidding is how the government contracts competitively when its requirements are clear, accurate and complete. An Invitation For Bid (IFB) is the method used for the sealed bid process. Typically, an IFB includes a description of the product or service to be acquired, instructions for preparing a bid, the conditions for purchase, packaging, delivery, shipping and payment, contract clauses to be included and the deadline for submitting bids. Each sealed bid is opened in public at the purchasing office at the time designated in the invitation. All bids are read aloud and recorded. A contract is then...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Trade Secret]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-trade-secret.html</link><description><![CDATA[ Definition: Any piece of information used by a business that isn't known to the general public, including formulas, business plans, designs and procedures. Related Terms: Intellectual Property Patent Trademark Related Information: U.S. Department of Labor Definition of a Trade Secret Intellectual Property Legal Resources for Small Businesses Related Books: Nondisclosure Agreements: Protect Your Trade Secrets and More Protecting Your Company's Intellectual Property: A Practical Guide to Trademarks, Copyrights, Patents &amp;amp;amp; Trade Secrets More Books about Business Law &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Direct Selling/Marketing]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-direct-selling-marketing.html</link><description><![CDATA[ Definition: Direct Selling, or Direct Marketing as it is sometimes called, simply means grass roots, face-to-face distribution of products. It used often to refer to door-to-door selling. Related Terms: Marketing Sales Network Marketing Related Information: Multilevel Marketing (MLM) How to Decide If Network Marketing Is Right For You Related Books: Inside Network Marketing Network Marketing for Dummies More Books about Multilevel Marketing &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Bookkeeping]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-bookkeeping.html</link><description><![CDATA[ Definition: The systematic recording of the financial transactions in the accounts for a business. Related Terms: Accounting Budgeting Financial Management Related Information: Bookkeeping Systems Financial Management Human Resources Leadership Related Books: Accounting and Finance for Your Small Business Keeping the Books: Basic Recordkeeping and Accounting for the Successful Small Business More Books about Financially Managing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Telecommuting]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-telecommuting.html</link><description><![CDATA[ Definition: Working at home for a business. Data and documents are usually transmitted to and from a central office via computer, fax, and telephone. Related Terms: Entrepreneur Small Business Home-Based Business Related Information: Home-Based Business Related Books: The Home Office and Small Business Answer Book The Unofficial Guide to Starting a Home-Based Business More Books about Running a Home-Based Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Subprime Lending]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-subprime-lending.html</link><description><![CDATA[ Definition: Lending to businesses who do not qualify for &amp;quot;prime&amp;quot; rates, those rates reserved for borrowers with virtually blemish-free credit histories. Subprime lending is usually one to six points over the prime rate. Related Terms: Business Valuation Commercial Lending Loan Related Information: Financing Your Small Business Related Books: Finding Money: The Small Business Guide to Financing How to Get a Small Business Loan: A Banker Shows You Exactly What to Do to Get a Loan More Books about Financing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Creditworthy]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-creditworthy.html</link><description><![CDATA[ Definition: A determination by a lender on whether a borrower is capable of repaying a loan. There are a wide variety of criteria used by lenders in determining whether a business or person is creditworthy. Common measures used are a satisfactory credit history (at least two years) and sufficient current income to repay the loan. Related Terms: Credit Qualification Loan Related Information: Small Business Loans Financing a Small Business Related Books: Finding Money: The Small Business Guide to Financing How to Get a Small Business Loan: A Banker Shows You Exactly What to Do to Get a Loan More...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Credit]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-credit.html</link><description><![CDATA[ Definition: A contract to receive money, goods, or services now, paying for them over time at an established interest rate. In accounting, the term credit is to used to describe an entry on the right-hand side in the double-entry bookkeeping system. Related Terms: Contract Line of Credit Loan Related Information: Small Business Loans Financing a Small Business Related Books: Finding Money: The Small Business Guide to Financing How to Get a Small Business Loan: A Banker Shows You Exactly What to Do to Get a Loan More Books about Financing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Strategic Alliance]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-strategic-alliance.html</link><description><![CDATA[ Definition: A Strategic Alliance is a partnership between businesses in which you combine efforts in a business effort. The joint effort can involve anything from getting a better price for goods by buying in bulk together to seeking business together with each of you providing part of the product. The basic idea behind strategic alliances is to minimize risk while maximizing your leverage in the marketplace. Related Terms: Merger Joint Venture Partnership Related Information: Strategic Alliances Why Merge? Related Books: The Practical Guide to Joint Ventures and Corporate Alliances The Partnering Imperative Books about Strategic Alliances &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp;...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Initial Public Offering]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-initial-public-offering.html</link><description><![CDATA[ Definition: Offering stock on the open market to the public for the first time. Related Terms: Angel Investor Loan Venture Capital Related Information: Initial Public Offerings Related Books: The Ernst &amp;amp;amp; Young Guide to the IPO Value Journey Going Public More Books about Financing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of SCORE]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-score.html</link><description><![CDATA[ Definition: Service Corps of Retired Executives; they provide counseling advice for small businesses. Related Terms: Small Business Small Business Administration Related Information: About Small Business Related Books: Small Business Kit For Dummies Up Against the Wal-Marts More Books about Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Loan]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-loan.html</link><description><![CDATA[ Definition: Money lent for a specified period of time at a specific interest rate. Collateral is often necessary to receive the loan. Related Terms: Angel Investor Initial Public Offering (IPO) Venture Capital Related Information: Small Business Loans Financing a Small Business Related Books: Finding Money: The Small Business Guide to Financing How to Get a Small Business Loan: A Banker Shows You Exactly What to Do to Get a Loan More Books about Financing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Limited Liability Company]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-limited-liability-company.html</link><description><![CDATA[ Definition: A legal entity that has the option of being taxed like a partnership, but shields personal assets from business debt like a corporation. Related Terms: Corporation Partnership Sole Proprietorship Related Information: Limited Liability Companies (LLCs) How to Form a Limited Liability Company Legal Resources for Small Businesses Related Books: How to Form and Operate a Limited Liability Company: A Do-It-Yourself Guide Nolo's Quick LLC: All You Need to Know About Limited Liability Companies Books about Legal Issues in a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Freelancer]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-freelancer.html</link><description><![CDATA[ Definition: A Freelancer is one who pursues a profession, usually in the arts, under no long-term contractual commitments to any one employer or company. They are on their own to find work, negotiate the terms and compensation for that work, and deliver the work to the satisfaction of the paying client. The term freelancer is often used interchangeably with the terms independent contractor, consultant, and vendor. Related Terms: Contract Consultant Independent Contractor Vendor Related Information: Independent Contracting Government Contracting Related Books: Successful Freelancing: The Complete Guide to Establishing and Running Any Kind of Freelance Business Working for Yourself: Law...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Contract Employee]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-contract-employee.html</link><description><![CDATA[ Definition: A Contract Employee works for an agency that contracts out their work to various employers. The agency usually provides Worker's Compensation insurance and withholds taxes. Desirable agencies also have health insurance and other benefits available at a group rate, i.e., you pay for them, but at a discounted rate. Related Terms: Independent Contractor Temp Sole Proprietor Related Information: Independent Contracting Home-Based Businesses Related Books: The Home Office and Small Business Answer Book The Unofficial Guide to Starting a Home-Based Business More Books about Running a Home-Based Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Entrepreneur]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-entrepreneur.html</link><description><![CDATA[ Definition: An entrepreneur is someone who assumes the financial risk of beginning and managing a new venture. The venture can be based on a totally new idea, a new way of doing something, a new location, or attempting something no one else has done before. Related Terms: Small Business Home-Based Business Risk Related Information: What is an Entrepreneur? Entrepreneurial Issues Starting a Small Business Related Books: Entrepreneur's Ultimate Start-Up Directory The Start-Up Guide: A One-Year Plan for Entrepreneurs More Books about Starting a Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Insurance]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-insurance.html</link><description><![CDATA[ Definition: A contract binding a party to provide compensation for a specified damage, loss, or injury suffered in return for premium (a sum of money) paid. Related Terms: Risk Crisis Management Disaster Planning Related Information: Risk Management Strategies for Small Business Insurance Information and Resources Related Books: Insurance for Dummies Retirement Bible More Books about Financially Managing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Target Market]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-target-market.html</link><description><![CDATA[ Definition: A target market is the specific group of people you are trying to reach with your marketing effort. The target market can be defined by demography (age, income, occupation), psychologic factors (music lovers, urban dwellers), geography or any other factor that specifically identifies a sub-population. Related Terms: Marketing Market Research Sales Related Information: Target Market Marketing Information and Resources Related Books: Getting Business to Come to You: A Complete Do-It-Yourself Guide to Attracting All the Business You Can Enjoy Solution Selling: Creating Buyers in Difficult Selling Markets More Books about Marketing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Certified 8(a) Firm]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-certified-8a-firm.html</link><description><![CDATA[ Definition: A firm owned and operated by socially and economically disadvantaged individuals and eligible to receive federal contracts under the Small Business Administration's 8(a) Business Development Program. Related Terms: Contract Grant Small Business Related Information: Marketing to the Government Government Contracting Legal Resources for Small Business Related Books: Successful Proposal Strategies for Small Business Win Government Contracts for Your Small Business More Books about Contracting &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Accredited]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/accredited.html</link><description><![CDATA[ Definition: Accreditation is a process of voluntary, non-governmental review of educational institutions and programs. Accrediting bodies are specialized agencies that develop standards for the programs being reviewed. To be &amp;quot;accredited&amp;quot; the educational program must meet the standards set by the agency. The accrediting body for business programs is The Association to Advance Collegiate Schools of Business (AACSB). AACSB has developed a set of standards applicable to all business programs globally which support and encourage excellence in management education worldwide. Accreditation is a lengthy process that not all schools undertake. However, institutions that earn accreditation confirm their commitment to quality...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-small-business.html</link><description><![CDATA[ Definition: A business that is independently owned and operated that is not dominant in its field of operation, provided it has annual receipts not in excess of $500,000 and has fewer than 500 employees. For specific industry definitions from the U.S. Government, see the Small Business Size Regulations. Related Terms: Small Business Administration Sole Proprietorship Related Information: What is a Small Business? About Small Business Related Books: Small Business Kit For Dummies Up Against the Wal-Marts More Books about Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Joint Venture]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-joint-venture.html</link><description><![CDATA[ Definition: Two or more businesses joining together under a contractual agreement to conduct a specific business enterprise with both parties sharing profits and losses. The venture is for one specific project only, rather than for a continuing business relationship as in a strategic alliance. Related Terms: Strategic Alliance Merger Partnership Related Information: Strategic Alliances Why Merge? Related Books: The Practical Guide to Joint Ventures and Corporate Alliances The Partnering Imperative Books about Strategic Alliances &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Accounting]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-accounting.html</link><description><![CDATA[ Definition: Accounting is a system of recording, reporting, analyzing, verifying, and summarizing business and financial transactions for a business. Related Terms: Bookkeeping Budgeting Financial Management Related Information: Accounting Systems Financial Management Human Resources Leadership Related Books: Accounting and Finance for Your Small Business Keeping the Books: Basic Recordkeeping and Accounting for the Successful Small Business More Books about Financially Managing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Merger]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-merger.html</link><description><![CDATA[ Definition: A full joining together of two previously separate corporations. A true merger in the legal sense occurs when both businesses dissolve and fold their assets and liabilities into a newly created third entity. This entails the creation of a new corporation. Related Terms: Acquisition Dissolution Joint Venture Related Information: Why Merge? Merging Wisely Business Valuation Related Books: The Complete Guide to Mergers and Acquisitions Mergers and Acquisitions from A to Z More Books about Mergers and Acquisitions &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Business Valuation]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-business-valuation.html</link><description><![CDATA[ Definition: An estimate of the worth of a business entity and its assets. Related Terms: Acquisition Appraisal Loan Related Information: Business Valuation Buying a Business Related Books: The Small Business Valuation Book What Every Business Owner Should Know About Valuing Their Business More Books about Business Valuation &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Public Relations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-public-relations.html</link><description><![CDATA[ Definition: The professional promotion of a specific image for a business. Related Terms: Advertising Marketing Sales Related Information: Public Relations Related Books: Designing Brand Identity: A Complete Guide to Creating, Building, and Maintaining Strong Brands Getting Business to Come to You: A Complete Do-It-Yourself Guide to Attracting All the Business You Can Enjoy More Books about Marketing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Collateral]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-collateral.html</link><description><![CDATA[ Definition: Property used as security for a loan. If the debt is not paid, the lender has the right to sell the collateral to recover the value of the loan. Related Terms: Business Valuation Equity Loan Related Information: Small Business Loans Financing a Small Business Related Books: Finding Money: The Small Business Guide to Financing How to Get a Small Business Loan: A Banker Shows You Exactly What to Do to Get a Loan More Books about Financing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Ecommerce]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-ecommerce.html</link><description><![CDATA[ Definition: In its most general sense, ecommerce can refer to conducting business communication and transactions with computers over networks. However, ecommerce most commonly is used to refer to buying and selling of goods and services, and the transfer of funds, on the internet. Related Terms: Advertising Sales Telecommuting Related Information: Ecommerce Marketing on the Internet Related Books: Selling Online The Complete E-Commerce Book More Books about Ecommerce &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Termination]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-termination.html</link><description><![CDATA[ Definition: Termination refers to the separation of an employee from your company. Employees may terminate or separate from your company under several scenarios, voluntarily or involuntarily. Related Terms: Contract Employee Outsourcing Dissolution Related Information: Employee Termination Employee Handbook Related Books: The Hiring and Firing: Question and Answer Book 101 Sample Write-Ups for Documenting Employee Performance Problems More Books about Human Resources &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Qualification]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-qualification.html</link><description><![CDATA[ Definition: An evaluation of a person or business that determines their ability to do the work required for a contract or task. In applying for a loan, it is the process in which the lending agency uses to evaluate a prospective borrower's credit and repayment ability prior in order to decide whether to make a loan. Related Terms: Credit Creditworthy Loan Related Information: Financing a Small Business Related Books: Finding Money: The Small Business Guide to Financing How to Get a Small Business Loan: A Banker Shows You Exactly What to Do to Get a Loan More Books about...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Sole Proprietor]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-sole-proprietor.html</link><description><![CDATA[ Definition: A business owned and operated by one person for profit. Related Terms: Corporation Limited Liability Company Partnership Related Information: Proprietorships How to Form a Sole Proprietorship Legal Resources for Small Businesses Related Books: The Entrepreneur's Guide to Business Law Inc. Yourself More Books about Business Law &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Intellectual Property]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-intellectual-property.html</link><description><![CDATA[ Definition: Business strategies, images, concepts and ideas. Now protected by patents, trademarks, copyrights and trade secrets, businesses must take the appropriate steps to ensure that their intellectual property is kept safe from competing businesses, defecting partners and even employees. Related Terms: Trade Secrets Patent Trademark Related Information: U.S. Department of Labor Definition of a Trade Secret Intellectual Property Legal Resources for Small Businesses Related Books: Nondisclosure Agreements: Protect Your Trade Secrets and More Protecting Your Company's Intellectual Property: A Practical Guide to Trademarks, Copyrights, Patents &amp;amp;amp; Trade Secrets More Books about Business Law &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Temp]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-temp.html</link><description><![CDATA[ Definition: A Temp works for an agency that contracts out their work to various employers. The agency usually provides Worker's Compensation insurance and withholds taxes. Desirable agencies also have health insurance and other benefits available at a group rate, i.e., you pay for them, but at a discounted rate. Related Terms: Entrepreneur Small Business Home-Based Business Related Information: Independent Contracting Home-Based Businesses Related Books: The Home Office and Small Business Answer Book The Unofficial Guide to Starting a Home-Based Business More Books about Running a Home-Based Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Grant]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-grant.html</link><description><![CDATA[ Definition: An award of financial assistance in the form of money, or property in lieu of money, by a funding agency. The grant is usually advertised through an RFA. The grantee is required to account for spending the money in the manner specified by the grantor. Related Terms: RFA (Request for Application Contract Loan Related Information: Grants Financing a Small Business Government Contracts Related Books: 2003 Guide to Federal Grants and Government Assistance to Small Business Grant Writing: Strategies for Developing Winning Proposals More Books about Grants &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of North American Industrial Classification System (NAICS)]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-north-american-industrial-classification-system-naics.html</link><description><![CDATA[ Definition: The North American Industry Classification System (NAICS pronounced Nakes) is a system for classifying business establishments. Adopted in 1997 to replace the old Standard Industrial Classification (SIC) system, it is the industry classification system used by the statistical agencies of the United States. It is the first economic classification system to be constructed based on a single economic concept. NAICS was developed jointly by the U.S., Canada, and Mexico to provide new comparability in statistics about business activity across North America. Related Terms: Standard Industrial Classification Code (SIC) Small Business Small Business Administration (SBA) Related Information: North American...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Outsourcing]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-outsourcing.html</link><description><![CDATA[ Definition: Purchasing a functional service for the company from another business. Types of services commonly outsourced are payroll, taxes, and advertising. Related Terms: Contract Independent Contractor Consultant Related Information: Independent Contracting Government Contracting Related Books: The Contracting Organization: A Strategic Guide to Outsourcing Alliances, Outsourcing, and the Lean Organization Books about Contracting &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Marketing]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-marketing.html</link><description><![CDATA[ Definition: The process of researching, promoting, selling and distributing a product or service. Marketing includes advertising, publicity, promotion, pricing, sales and distribution of the goods or services. Related Terms: Advertising Public Relations Sales Related Information: Marketing Information and Resources Related Books: Guerrilla Marketing: Secrets for Making Big Profits for Your Small Business Small Business Marketing for Dummies More Books about Marketing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Sales]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-sales.html</link><description><![CDATA[ Definition: The exchange of a product or service for money. It also used to refer to reducing the price of a commodity; i.e, putting the commodity &amp;quot;on sale&amp;quot; or conducting sales of goods. People that sell goods are frequently referred to as being in sales; i.e., that is their profession. Related Terms: Crisis Management Disaster Planning Insurance Related Information: The Sales Process Related Books: Guerrilla Marketing: Secrets for Making Big Profits for Your Small Business Small Business Marketing for Dummies More Books about Marketing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of General Partnership]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-general-partnership.html</link><description><![CDATA[ Definition: A partnership that is a joint venture in which each general partner shares in the administration, profits and losses of the operation. Related Terms: Corporation Partnership (LLC) Sole Proprietor Related Information: The Legal Requirements for Starting a Business How to Form a Business Partnership Related Books: The Partnership Book: How to Write A Partnership Agreement The Partnering Imperative Books about Legal Issues in a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Confidentiality Agreement]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-confidentiality-agreement.html</link><description><![CDATA[ Definition: Confidentiality agreements, also known as nondisclosure agreements, ensure that proprietary information disclosed by one party will be kept secret by another party. Such agreements are often the only method to ensure that employees keep trade secrets, allowing both parties to acknowledge that a duty of confidentiality exists, defining the scope of the duty and spelling out the possible remedies or sanctions associated with the breach of the duty. Related Terms: Trade Secrets Intellectual Property Trademark Related Information: U.S. Department of Labor Definition of a Trade Secret Intellectual Property Legal Resources for Small Businesses Related Books: Nondisclosure Agreements: Protect...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Copyright]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-copyright.html</link><description><![CDATA[ Definition: A form of protection provided by the laws of the United States to the authors of &amp;quot;original works of authorship,&amp;quot; including literary, dramatic, musical, artistic, and certain other intellectual works. This protection is available to both published and unpublished works. Copyright protection is available for all unpublished works, regardless of the nationality or domicile of the author. Related Terms: Patent Trademark Related Information: Copyrights The Difference Between Patents, Copyrights, and Trademarks Related Books: Business Law The Entrepreneur's Guide to Business Law More Books about the Legal Aspects of Running a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Independent Contractor]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-independent-contractor.html</link><description><![CDATA[ Definition: An Independent Contractor is a person or a business that follows an independent trade, business, or profession in which they provide goods or services to the public. The business contracting for their services must have the right to control or direct only the result of the work and not the means and methods of accomplishing the result. In other words, they contract for certain work to be done, but do not tell you when, where or how to do the work. The term independent contractor is often used interchangeably with the terms vendor, freelancer and consultant. Related Terms:...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Angel Investor]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-angel-investor.html</link><description><![CDATA[ Definition: Individuals who invest in businesses looking for a higher return than they would see from more traditional investments. In return for their investment they often are highly involved in the business. Usually they are the bridge from the self-funded stage of the business to the point that the business needs the level of funding that a venture capitalist would offer. Funding estimates vary, but usually range from $150,000 to $1.5 million. Related Terms: Initial Public Offering Loan Venture Capital Accredited Investor Related Information: Angel Investors Finding an Angel Venture Capital Equity Financing Financing a Small Business Related Books:...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Virtual Assistant]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-virtual-assistant.html</link><description><![CDATA[ Definition: A Virtual Assistant is a temporary worker who works for businesses over the internet. The employer may be at a great distance from the assistant. All the work is performed remotely. Related Terms: Contract Home-Based Business Sole Proprietor Related Information: Independent Contracting Home Based Businesses Related Books: The Home Office and Small Business Answer Book The Unofficial Guide to Starting a Home-Based Business More Books about Running a Home-Based Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Consumer Direct Marketing]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-consumer-direct-marketing.html</link><description><![CDATA[ Definition: Consumer Direct Marketing is Network Marketing in which the distribution chain is referred to as consumers rather than distributors. In such businesses the distributor must also buy the product for their personal use. Related Terms: Multi-Level Marketing Network Marketing Pyramid Scheme Related Information: Multilevel Marketing (MLM) How to Decide If Network Marketing Is Right For You Business Opportunity Scams Related Books: Inside Network Marketing Network Marketing for Dummies More Books about Multilevel Marketing &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Bankruptcy]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-bankruptcy.html</link><description><![CDATA[ Definition: Bankruptcy is a federal law that allows individuals or businesses with financial difficulties to either work out a plan to repay the money over time or completely eliminate most of the bills. A number of different types of bankruptcy exist. Related Terms: Accounting Budgeting Financial Management Related Information: Bankruptcy IRS Bankruptcy Tax Guide Financial Management Human Resources Leadership Related Books: Bankruptcy: Is It the Right Solution to Your Debt Problems? Debt Free! More Books about Financially Managing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Home-Based Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-home-based-business.html</link><description><![CDATA[ Definition: A home based business is a business whose primary office is in the owner's home. The business can be any size or any type as long as the office itself is located in a home. Related Terms: Entrepreneur Small Business Telecommuting Related Information: Independent Contracting Home-Based Businesses Related Books: The Home Office and Small Business Answer Book The Unofficial Guide to Starting a Home-Based Business More Books about Running a Home-Based Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of IFB (Invitation for a Bid)]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-ifb-invitation-for-a-bid.html</link><description><![CDATA[ Definition: IFB stands for Invitation for a Bid. It is a the method used for the sealed bid process. Typically, an IFB includes a description of the product or service to be acquired, instructions for preparing a bid, the conditions for purchase, packaging, delivery, shipping and payment, contract clauses to be included and the deadline for submitting bids. Each sealed bid is opened in public at the purchasing office at the time designated in the invitation. All bids are read aloud and recorded. A contract is then awarded by the agency to the low bidder who is determined to...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Barter]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-barter.html</link><description><![CDATA[ Definition: The direct exchange of merchandise and/or services between two different businesses. Related Terms: Credit Strategic Alliance Loan Related Information: Short of Cash? Barter! Financing a Small Business Related Books: The Barter Bible: A Guide to Increase Your Cash Flow Using Barter Barter and the Future of Money More Books about Financing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Business Incubation]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-business-incubation.html</link><description><![CDATA[ Definition: Business incubation provides workspace and an instructive, supportive environment to entrepreneurs at start-up and during the early stages of businesses. Related Terms: Angel Investor Joint Venture Venture Capital Related Information: Business Incubation Startup Checklist Related Books: Growing New Ventures, Creating New Jobs: Principles and Practices of Successful Business Incubation Incubators: A Realist's Guide to the World's New Business Accelerators More Books about Financing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Multilevel Marketing (MLM)]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-multilevel-marketing-mlm.html</link><description><![CDATA[ Definition: Multilevel Marketing is selling products by using independent distributors and allowing these distributors to build and manage their own sales force by recruiting, motivating, supplying, and training others to sell products. The distributors' compensation includes their own sales and a percentage of the sales of their sales group (downline). Another description is any business where payouts occur at two or more levels; i.e., if you make a sale, both you and the person above you will get a portion of the proceeds. Related Terms: Consumer-Direct Marketing Network Marketing Pyramid Scheme Related Information: Multilevel Marketing (MLM) How to Decide...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Planning]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-planning.html</link><description><![CDATA[ Definition: A detailed method, formulated beforehand, for managing all or part of a business. Related Terms: Crisis Management Disaster Planning Management Related Information: Planning Business Planning Resources Related Books: Applied Strategic Planning: How to Develop a Plan That Really Works Business Plan Pro More Books about Planning a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Consultant]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-consultant.html</link><description><![CDATA[ Definition: A Consultant is someone brought in for a limited time to solve one or more specific problems. This can be done under a contract for a specific problem or on a longer term contract for ongoing needs related to a specific problem. The term consultant is often used interchangeably with the terms independent contractor, freelancer, and vendor. Related Terms: Contract Independent Contractor Freelancer Vendor Related Information: Independent Contracting Government Contracting Related Books: Successful Independent Consulting: Turn Your Career Experience into a Consulting Business Working for Yourself: Law and Taxes for Independent Contractors, Freelancers and Consultants More Books about...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Independent Professional]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-independent-professional.html</link><description><![CDATA[ Definition: An Independent Professional is someone with an advanced academic degree or specialized training or experience. They are usually a professional in a particular field of work. Related Terms: Independent Contractor Consultant Sole Proprietor Related Information: Independent Contracting Operating a Small Business Related Books: Successful Independent Consulting: Turn Your Career Experience into a Consulting Business Working for Yourself: Law and Taxes for Independent Contractors, Freelancers and Consultants More Books about Contracting &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Equity]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-equity.html</link><description><![CDATA[ Definition: The difference between the value of a property and the amount of money owed on the property. The amount of money the owner would realize if the property were sold. Related Terms: Business Valuation Collateral Loan Related Information: Financial Management Human Resources Leadership Financing Your Small Business Related Books: Accounting and Finance for Your Small Business Keeping the Books: Basic Recordkeeping and Accounting for the Successful Small Business More Books about Financially Managing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Acquisition]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/acquisition.html</link><description><![CDATA[ Definition: Assuming ownership of another business. The acquisition can be made through a direct purchase or through a merger agreement that involves the exchange of assets. Related Terms: Merger Joint Venture Strategic Alliance Related Information: Why Merge? Merging Wisely Business Valuation Related Books: The Complete Guide to Mergers and Acquisitions Mergers and Acquisitions from A to Z More Books about Acquisitions &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of RFP (Request for Proposal)]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-rfp-request-for-proposal.html</link><description><![CDATA[ Definition: RFP stands for Request for Proposal. When the value of a government contract exceeds $100,000 and when it necessitates a highly technical product or service, the government may issue a Request for Proposal (RFP). In a typical RFP, the government will request a product or service it needs, and solicit proposals from prospective contractors on how they intend to carry out that request, and at what price. Proposals in response to an RFP can be subject to negotiation after they have been submitted. Related Terms: Contract Grant Independent Contractor Related Information: Independent Contracting Government Contracting Related Books: Successful...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Market Research]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-market-research.html</link><description><![CDATA[ Definition: Market research is a systematic, objective collection and analysis of data about your target market, competition, and/or environment with the goal being increased understanding of them. Market research is the study of markets (or groups of people) you would like to sell your product to. In other words, it is learning about your customers. Who are they? What do they want or need? What are their lifestyles? Related Terms: Marketing Advertising Sales Related Information: Marketing Research Marketing Information and Resources Related Books: The Market Research Toolbox: A Concise Guide for Beginners State of The Art Marketing Research More...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Partnership]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-partnership.html</link><description><![CDATA[ Definition: One definition of a partnership is a business entity in which two or more individuals carry on a continuing business for profit as co-owners. Legally, a partnership is regarded as a group of individuals rather than as a single entity, although each of the partners file their share of the profits on their individual tax returns. Another type of partnership can be an agreement between businesses to pursue some objective jointly. Usually, such partnerships are a joint venture or strategic alliance. Related Terms: Limited Partnership General Partnership Joint Venture Strategic Alliance Related Information: Sample Partnership Agreement Partnerships How...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Risk]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-risk.html</link><description><![CDATA[ Definition: The chance of injury, damage, or loss. Related Terms: Crisis Management Disaster Planning Insurance Related Information: Risk Management Strategies for Small Business Crisis Management Related Books: Crisis Management: Planning for the Inevitable Only the Paranoid Survive More Books about Risk Management &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Budgeting]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-budgeting.html</link><description><![CDATA[ Definition: The detailed planning for the allocation of funds in a business. Sometimes referred to as the financial picture of the business. How the business plans to spend its financial resources. Related Terms: Accounting Bookkeeping Financial Management Related Information: Budgeting Systems Financial Management Human Resources Leadership Related Books: Accounting and Finance for Your Small Business Keeping the Books: Basic Recordkeeping and Accounting for the Successful Small Business More Books about Financially Managing a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Corporation]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-corporation.html</link><description><![CDATA[ Definition: A corporation is a legal entity that has rights usually only reserved for individuals. The primary advantage of a corporation is that it provides its shareholders with a right to participate in the profits without any personal liability. Related Terms: Limited Liability Company Partnership Sole Proprietorship Related Information: Corporations How to Form a Corporation Legal Resources for Small Businesses Related Books: Inc. Yourself Legal Guide for Starting &amp;amp;amp; Running a Small Business Books about Legal Issues in a Small Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Standard Industrial Classification Code (SIC)]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-standard-industrial-classification-code-sic.html</link><description><![CDATA[ Definition: A code representing a category within the Standard Industrial Classification System administered by the Statistical Policy Division of the U.S. Office of Management and Budget. The system was established to classify all industries in the US economy. A two-digit code designates each major industry group, which is coupled with a second two-digit code representing subcategories. In 1997, the SIC was replaced by the North American Industrial Classification System (NAICS). Related Terms: North American Industrial Classification System (NAICS) Small Business Small Business Administration (SBA) Related Information: North American Industrial Classification System (NAICS) Business Possibilities Small Business Size Regulations Related...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of SOHO]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-soho.html</link><description><![CDATA[ Definition: SOHO is an acronym for Small Office, Home Office. The term is usually used in referring to small businesses and home-based businesses as a market segment. It is also used to describe a type of working environment. Related Terms: Small Business Home Based Business Related Information: Home-based Businesses Independent Contracting Related Books: The Home Office and Small Business Answer Book The Unofficial Guide to Starting a Home-Based Business More Books about Running a Home-Based Business &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Venture Capital]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-venture-capital.html</link><description><![CDATA[ Definition A form of financing for a company in which the business gives up some level of ownership and control of the business in exchange for capital over a limited time frame, usually 3-5 years. The exit of the venture capitalist can be an IPO, a merger or acquisition, or a buyout of the investor. Most commonly the investment takes the form of private stock in the venture or a legal instrument which can be converted to stock. Investments range from $500,000 to $5 million, although there are occasionally investments for as low as $50,000 or as high as...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Independent Distributor/Sales Representative]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-independent-distributor-sales-representative.html</link><description><![CDATA[ Definition: A Distributor or Independent Distributor is a person who sells products for a multilevel marketing company while acting as an independent contractor. They are also sometimes called an Independent Representative (IR) or an Independent Sales Representative. Related Terms: Multilevel Marketing Marketing Sales Related Information: Multilevel Marketing (MLM) How to Decide If Network Marketing Is Right For You Related Books: Inside Network Marketing Network Marketing for Dummies More Books about Multilevel Marketing &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of Line of Credit]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-line-of-credit.html</link><description><![CDATA[ Definition: A fixed amount of money that a company can draw against from a lender. A business applies for a line of credit with a lending institution just like applying for a loan. However, unlike a loan, the borrower only pays interest on the amount actually used. A line of credit is usually for an unlimited period of time. A business makes periodic payments against what has been borrowed. Such letters are useful when dealing with a new vendor to establish credit worthiness. No funds are paid by the bank, but credit requirements must be met. Related Terms: Credit...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Definition of RFA (Request for Application)]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/definition-of-rfa-request-for-application.html</link><description><![CDATA[ Definition: RFA stands for Request for Application. It is a formal announcement of an opportunity to apply for a grant. An RFA specifies the requirements for applying for the grant. RFAs are issued by governments and foundations. Related Terms: Grant RFP (Request for Proposal) Contract Related Information: Grants Financing Your Business Government Contracting Related Books: 2003 Guide to Federal Grants and Government Assistance to Small Business Winning Grants, Step-by-Step More Books on Grants &amp;amp;nbsp; &amp;amp;nbsp; &amp;amp;nbsp; Go to Full Glossary Full Glossary...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Second Career Small Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/second-career-small-business-resources.html</link><description><![CDATA[ There are a variety of small business resources available that have been developed specifically to help persons start and operate small businesses at a later stage in life. Second career means that the person starting the business has had a previous career and is now changing course, or simply going into business on their own doing what they did for someone else previously. Many of these entrepreneurs are senior in age. Following are some resources available for people who run or want to run a small business as a second career. Businesses Eye Aging Boomer Market 'Elderpreneurs' aim to...]]></description><pubDate>December 29, 2010 12:47 PM</pubDate></item><item><title><![CDATA[Disabled Entrepreneurs]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/disabled-entrepreneurs.html</link><description><![CDATA[ Although many people with disabilities are being employed and remaining employed, the unemployment rate for people with disabilities is unacceptably high, as shown in the 1994-95 National Health Interview Survey. This survey found that 79 percent of adults without disabilities were working at the time they were interviewed and only 37 percent of those with disabilities were employed. More than half of the non-working adults with disabilities who were studied wanted to work, but had encountered difficulties. Because of their difficulties in finding appropriate work, an increasing number of people with disabilities and chronic health conditions are starting businesses....]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Native American Small Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/native-american-small-business-resources.html</link><description><![CDATA[ There are a variety of small business resources available that have been developed specifically to help Native Americans start and operate small businesses. Native Americans is defined here as American Indians, Native Alaskans and Native Hawaiians. Following are some resources available for Native Americans who run or want to run a small business. SBA Announces New Contracts for Native American Economic Development Initiative News release from the Small Business Administration on January 26, 2004. SBA Administrator Announces New Economic Development Plan for Native American Small Business Owners SBA and Southwest Indian Polytechnic Institute Enter into Agreement to Provide Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Military Veteran Small Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/military-veteran-small-business-resources.html</link><description><![CDATA[ The total military veteran population in the United States is estimated to be about 24 million. Of the approximately eighty million small businesses in the United States, four million (about five percent) are veteran-owned, more than one would expect given the number of veterans in the population as a whole. Moreover, the success rate of veteran business startups is high in comparison to other business startups, partially due to the experience the veterans have gained in the Armed Services. Upon retirement many veterans choose to start their own businesses rather than take another job. While there are a number...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Worldwide Gay/Lesbian Business Groups]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/worldwide-gay-lesbian-business-groups.html</link><description><![CDATA[ Gay Business Association A UK national trade association that represents gay and lesbian businesses or those that serve and respect the community. Gay &amp;amp;amp; Lesbian Business Association of Greater Vancouver Recognize, promote, and improve gay/lesbian/supportive businesses and the gay/lesbian/supportive business community wherever possible. GayCanada National Directory of Businesses, Services, Resources and everything else that's GLBT related in Canada. Genius The Association of Gay Professionals in the Netherlands establishes and maintains a network of business and private relations while combining professional and homosexual aspects. The International Lesbian and Gay Association A world-wide federation of national and local groups dedicated to...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Federal Classification of Rural]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/federal-classification-of-rural.html</link><description><![CDATA[ Many people have definitions for the term rural, but seldom are these definitions in agreement. While that doesn't seem critical for running a small business, it can important because the federal government provides a number of financial incentives for economic development of rural areas. Before applying for funding one needs to know if your area is indeed rural according the federal agency providing funding. For some, rural is a subjective state of mind. For others, rural is an objective quantitative measure. The primary three definitions used by the federal government are: The Bureau of the Census defines an urbanized...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Manufacturing Counties]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/manufacturing-counties.html</link><description><![CDATA[ Nationwide, manufacturing employs more than twice as many rural people as does farming. Contrary to popular opinion, rural manufacturing is not primarily involved in the processing of food or the provision of farm inputs. In 1991, only about 13 percent of rural manufacturing* was closely tied to farming. In fact, in many rural counties, manufacturing has been replacing farming as the primary economic activity for several decades. Of the county types based on economic specialization, manufacturing-dependent counties are second in number only to farming counties. These 506 counties are home to 31 percent of the rural population. Concentrated in...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Services Counties]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/services-counties.html</link><description><![CDATA[ Growth in the services sector has been the dominant force in nonmetro (as well as national) industrial trends over the past two decades, giving rise to the popular term &amp;quot;service economy.&amp;quot; The services sector includes transportation and public utilities, wholesale and retail trade, finance, insurance, real estate, agricultural services, and other services. From 1979 to 1989, over 3 million nonmetro services jobs were created, accounting for 83 percent of new nonmetro jobs. The 323 services-dependent counties, as defined here, derived 50 percent or more of their earned income from services jobs over the 3-year period 1987-89. Unlike farming and...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Operating a Rural Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/operating-a-rural-small-business.html</link><description><![CDATA[ Rural America is a vital part of the Nation's economy. Over two thousand counties in the United States (2,288, to be exact) are considered rural according to federal classification. They contain 83 percent of the Nation's land and are home to 21 percent (51 million) of the American people. In 1992, rural counties supplied 18 percent of the Nation's jobs and generated 14 percent of its earnings. Rural people and communities are engaged in and depend upon a wide range of economic activities - from manufacturing to mining, from recreational services to agriculture and everything in between. Yet, rural...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[More Than Two-thirds of Teens Hope to Become Entrepreneurs]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/more-than-two-thirds-of-teens-hope-to-become-entrepreneurs.html</link><description><![CDATA[ Forty-two percent of those polled think unemployment is economy's biggest challenge Taking a cue from business moguls such as Donald Trump and Richard Branson, today's teens are excited about the possibility of being their own boss, according to the JA Worldwide (Junior Achievement) 2005 &amp;quot;Interprise Poll on Teens and Entrepreneurship.&amp;quot; Sixty-nine percent of those taking the poll indicated they would like to start their own business, a five percent increase over last year's results. When asked what kind of business they would be most interested in starting, &amp;quot;Professional services&amp;quot; - such as an accountant, lawyer, or insurance agent -...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[U.S. Gay/Lesbian Business Groups]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/us-gay-lesbian-business-groups.html</link><description><![CDATA[ Atlanta Gay &amp;amp;amp; Lesbian Chamber of Commerce A nonprofit organization of progressive gay, lesbian and G&amp;amp;amp;L friendly business owners and managers who have joined forces to assure that our community makes improvements, addresses issues, and advances to meet the challenges of today's fast-paced business world. Austin Gay and Lesbian Chamber of Commerce A non-for-profit business organization promoting networking, education, and support for gay and gay-friendly businesses and professionals. Business Alliance of Los Angeles / Valley Business Alliance A non-profit organization that is a voice in the lesbian and gay community in Southern California to promote business networking among their...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Home-Based Businesses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/home-based-businesses.html</link><description><![CDATA[ Home-based businesses can either be independent businesses or telecommuting arrangements where individuals work for a major corporation from their home. Telecommuters, by virtue of the fact that they are employees, have a different set of issues than home business owners in terms of income and expenses. However, in terms of time management and office space, they have much in common. Both face similar advantages and disadvantages in working out of their home. Advantages Disadvantages A home-based business allows you to eliminate the cost of an office, a major expense for most small businesses. Also, most home-based business owners are...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Young Entrepreneurs]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/young-entrepreneurs.html</link><description><![CDATA[ There are a variety of small business resources available that have been developed specifically to help younger people who start and operate small businesses. Young entrepreneurs are defined here as persons who start a business before they are 25 years of age. Following are some resources available for young people who own or want to own a small business. Business Schools University and college business programs are a good place to learn about starting and running your own business. Canadian Youth Business Foundation A private-sector funded non-profit organization, which was formed to address youth unemployment and under-employment by providing...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Asian-American Small Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/asian-american-small-business-resources.html</link><description><![CDATA[ There are a variety of small business resources available that have been developed specifically to help Asian-Americans start and operate small businesses. Asian-American is defined here as anyone living in the United States who has Asian origins. Following are some resources available for Asian-Americans who run or want to run a small business. America's Top 100 Asian Entrepreneurs Goldsea, the Asian-American supersite, provides profiles and links to their picks for the top 100 Asian-American entrepreneurs. Asian American Business Development Center Provides technical assistance to improve the management skills of Asian American business owners and programs to help businesses and...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Moving to the Country]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/moving-to-the-country.html</link><description><![CDATA[ Moving to the country to run a small business is the dream of many folks, but it is not a decision to be made lightly. In spite of the greater sophistication that has come to rural areas due to better communication and transportation systems, living in the country is far different from city living. One needs to be aware of the cultural differences before making a major commitment. Here are some places to find out more about what to expect and consider in deciding to make the move. Center for Rural Affairs A non-profit organization, serving and advocating for...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Agricultural Resources for Rural Small Businesses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/agricultural-resources-for-rural-small-businesses.html</link><description><![CDATA[ General Agricultural Resources United States Department of Agriculture (USDA) The federal agency in charge of farm, ranch and forestry matters. The USDA produces the Agricultural Census and the Agricultural Factbook, which offers information about U.S. agriculture and describes all USDA programs. In addition, the USDA's Economic Research Services publishes Amber Waves about the economics of food, farming, natural resources, and rural America. See your local State Departments of Agriculture for resources, programs and statistics specific to your state. There are several agricultural related portals and directories, including the Agricultural Network Information Center, the National Agricultural Library, Agriculture Online, and...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Retirement-Destination Counties]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/retirement-destination-counties.html</link><description><![CDATA[ The presence (or absence) of natural amenities is becoming increasingly important to the economic well-being of rural areas. With such amenities as a mild climate, mountains, coastlines, and lakes, a rural area can attract retirees, tourists, and recreationists, as well as some firms and self-employed professionals who place a high value on the quality of living offered by these amenities. In turn, the economic activities particularly services that these people and firms generate are becoming increasingly important sources of employment and income. Examined here are &amp;quot;retirement-destination counties,&amp;quot; counties mainly in the South and West that experienced 15 percent or...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Farming Counties]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/farming-counties.html</link><description><![CDATA[ Once, the vast majority of rural counties depended on farming as their primary source of income. Today, fewer than a quarter do, and these farming-dependent counties are home to only 9 percent of the rural population. The number of farming counties has shrunk dramatically since 1950: Concentrated in the Great Plains, these 556 counties derive 20 percent or more of their earned income from farming; for one county the figure was 89 percent. Even in these counties, however, nonfarm sectors are a major source of employment and income, providing nearly 80 percent of the jobs in farming-dependent counties. Those...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Federal Lands Counties]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/federal-lands-counties.html</link><description><![CDATA[ Land use, property rights, and protection and use of natural resources are issues of great importance to the Federal lands counties counties in which 30 percent or more of the land is owned by the Federal Government. In 1987, there were 270 such counties, located primarily in the West. The amount of federally owned acreage in these counties ranged from 30 to 99 percent. Because the Federal Government owns much of the land, these counties are significantly affected by Federal policies and regulations dealing with land, the environment, tourism, and recreational activities. The debate on such policies and regulations...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Hispanic Small Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/hispanic-small-business-resources.html</link><description><![CDATA[ There are a variety of small business resources available that have been developed specifically to help Hispanics start and operate small businesses. Hispanic is defined here as anyone living in the United States who has Spanish origins. Following are some resources available for Hispanics who run or want to run a small business. Hispanic Association on Corporate Responsibility HACR strives to ensure that there is an equitable participation of the Hispanic community in Corporate America commensurate with the Hispanic purchasing power. Hispanic Business and Finance Online News, features, business resources. HispanicBusiness.com Home of Hispanic Business Magazine, including a wide...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Women in Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/women-in-small-business.html</link><description><![CDATA[ There is a wide spectrum of information about and for women running a business. Here are some resources that provide business-related information for women. Online Women's Business Center The Small Business Administration office for women who run businesses. Women Entrepreneurs Are Key to Long-term Economic Growth Results of a global study on Entrepreneurship. Women-21.gov A one-stop federal resource for targeted information, registration for online programs, and networking opportunities to help women entrepreneurs navigate the ever-changing business world and do what they do best: innovate, create jobs, and make a vital contribution to the strength of America. Websites for Women...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Websites for Women in Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/websites-for-women-in-business.html</link><description><![CDATA[ Digital Women An International online community for women in business, businesswomen, and all women around the world. Inside you will find free business resources and tools including information about grants for women, free business tips, home business ideas, free marketing and sales tips, and an online community for business women with over 15,000 International members waiting to do business with you. Online Women's Business Center An interactive business skills training web site providing women with the information and expertise necessary for planning their economic independence through owning their own business. SBA Office of Women's Business Ownership Information for women...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Women in Business Articles]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/women-in-business-articles.html</link><description><![CDATA[ As Leaders, Women Rule New studies find that female managers outshine their male counterparts in almost every measure. Where Women Get Credit Survey by the National Foundation for Women Business Owners on where women-owned businesses get short-term credit. Women Entrepreneurs Boot Up More Than Men A discussion of how women entrepreneurs are more actively adopting the Internet and new technology for business growth than are men business owners. &amp;amp;nbsp; Women in Business Books Other Special Interests...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Keeping the Family Business in Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/keeping-the-family-business-in-business.html</link><description><![CDATA[ If you own or manage a family business, you're in good company. Family businesses are a major part of the United States economy. Eighty percent or more of all businesses in the United States are family controlled. Furthermore, over 60 percent of the U.S. workforce works for a family business. Yes, family businesses embody our country's entrepreneurial spirit and represent the hopes and dreams of many for independence, community, self-sufficiency, and wealth. Unfortunately, says Edward Hess, family business owners also face challenges that other types of businesses don't. &amp;quot;The added complexity of family dynamics causes most family businesses to...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[In Love and In Business Together]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/in-love-and-in-business-together.html</link><description><![CDATA[ Going into business with a partner has its own set of challenges, but when that person is someone you love, an even greater level of complexity is introduced. Yet there are many couples who say this is the best thing that has happened for them and their marriage. Certainly mom and pop businesses have been the mainstays of our society for centuries. There are many large enterprises that started just this way. With the advent of big chain stores in the mid-twentieth century, however, there was a sharp decline in the number of small, couple-run businesses. At the dawn...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Persistent Poverty Counties]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/persistent-poverty-counties.html</link><description><![CDATA[ The number of counties with high concentrations of poverty has decreased dramatically over the last 30 years. In 1960, a total of 2,083 rural counties had 20 percent or more of their population living below the poverty level. By 1990, the number had shrunk to 765, a decline of nearly two-thirds and an indication of the remarkable reduction of poverty* across rural America. For 535 of those counties, however, poverty continues to be a long-term problem. The persistent poverty counties discussed here are those in which 20 percent or more of the population were below the poverty level in...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Family Business Communication]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/family-business-communication.html</link><description><![CDATA[ Family-owned firms comprise ninety percent of businesses in the United States and account for seventy-eight percent of all new jobs created. However, nearly seventy percent of these businesses close shop during the second generation, according to Laura Michaud, author of the book, From the Kitchen Table to the Conference Table: Family Business Communication. Family businesses hold a tremendous amount of power in this country, but due to relationship problems among family members, many are doomed to fail. Knowing your place in an organization is essential for your own success and ultimately, the business' success. Especially in family businesses, where...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Social Enterprise]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/social-enterprise.html</link><description><![CDATA[ Many of us care deeply about social issues that are dear to us, yet we often are far too busy managing our own businesses to give more than a donation or a modicum of time. As the nonprofit sector feels the pinch of not only fewer dollars, but also fewer active volunteers, innovative approaches are being sought. From these efforts has evolved the new field of social entrepreneurship. Social entrepreneurs essentially approach social issues from an entrepreneurial perspective. According to the Institute for Social Entrepreneurs, &amp;quot;a social entrepreneur engages in the same tasks (as an entrepreneur), but in the...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Entrepreneurship and Business Ownership In the Veteran Population]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/entrepreneurship-and-business-ownership-in-the-veteran-population.html</link><description><![CDATA[ In recent years, increasing attention has been called to the entrepreneurial needs of America's veterans, particularly those veterans who have service-connected disabilities. Section 702 of P.L. 106-50 tasked the Office of Advocacy to develop information on the use of programs to assist small businesses owned and controlled by veterans and service-disabled veterans. This study addresses these and other questions: What is the current state of programs for veterans and/or service-disabled veterans who wish to start a small business or who currently own or operate a small business? What is the level of entrepreneurship interest and activity in the veteran...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Family-Run Small Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/family-run-small-business-resources.html</link><description><![CDATA[ Family businesses have their own special set of challenges. Not only are you in personal relationships with a number of the people you are working with, which can complicate those relationships and those with your other employees, but you also need to deal with leadership roles and how ownership is passed to future generations. Family businesses include businesses that are operated by families or by persons in significant personal relationships. Because of the complexities of operating a family business, a number of resource centers have been developed to support families who are in a business together or are contemplating...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Women's Business Organizations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/womens-business-organizations.html</link><description><![CDATA[ National Association of Female Executives The largest women's professional association and the largest women business owners' organization in the country, provides resources and services - through education, networking, and public advocacy - to empower its members to achieve career success and financial security. National Association of Women Business Owners Membership organization providing networking, advocacy and resources. Women Entrepreneurs of Oregon Provides education, professional support and networking opportunities for women business owners throughout the state of Oregon. Women Entrepreneurs of Saskatchewan A non-profit membership organization that works with women who are considering a career in business, starting a business, or...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[African-American Small Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/african-american-small-business-resources.html</link><description><![CDATA[ There are a variety of small business resources available that have been developed specifically to help African-Americans start and operate small businesses. African-American is defined here as persons living in the United States who are of African ancestry. Following are some resources available for African-Americans who run or want to run a small business. The African American Business Directory A directory of African-American businesses in 125 U.S. cities. The African-American Business Link A directory and communication center for African-American owned businesses and other businesses/organizations that want to do business with African-Americans. African-American Shopping Mall A place for African-American businesses...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Work at Home Scheme]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/work-at-home-scheme.html</link><description><![CDATA[ Be part of one of America's Fastest Growing Industries! Earn thousand of dollars a month - from your home - Processing Medical Billing Claims. You can find ads like this everywhere - from the street light and telephone pole on your corner to your newspaper and PC. While you may find these ads appealing, especially if you can't work outside your home, proceed with caution. Not all work-at-home opportunities deliver on their promises. Many ads omit the fact that you may have to work many hours without pay. Or they don't disclose all the costs you will have to...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[State Vocational Rehabilitation Agencies]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/state-vocational-rehabilitation-agencies.html</link><description><![CDATA[ Alabama Department of Rehabilitation Services Alaska Division of Vocational Rehabilitation Arizona Vocational Rehabilitation Arkansas Vocational Rehabilitation Services California Department of Rehabilitation Colorado Division of Vocational Rehabilitation Connecticut Rehabilitation Services Delaware Division of Vocational Rehabilitation District of Columbia Rehabilitation Services Florida Division of Vocational Rehabilitation Georgia Rehabilitation Services Hawaii Department of Human Services Idaho Vocational Rehabilitation Illinois Vocational Rehabilitation Program Indiana Vocational Rehabilitation Services Iowa Iowa Vocational Rehabilitation Services Kansas Vocational Rehabilitation Services Kentucky Department of Vocational Rehabilitation Louisiana Vocational Rehabilitation Maine Bureau of Rehabilitation Services Maryland Division of Rehabilitation Services Massachusetts Rehabilitation Commission Michigan Disability and Rehabilitation Mississippi Department...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Women-Owned Businesses]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/women-owned-businesses.html</link><description><![CDATA[ Womenbiz.gov The gateway for women-owned businesses selling to the federal government. Survey of Women-Owned Businesses Bureau of Census 1997 survey provides information by industry and state. Woman-Owned Business Directory Lists and links to women-owned businesses in 26 different categories ranging from artists to technology. Woman-Owned Business Directory List of Businesses searchable by category, state or keyword. Woman-Owned Businesses A directory from Business.com. Womenowned.com Resources for women considering starting a business and women who already own a business. &amp;amp;nbsp; Women in Business Books Other Special Interests...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[Gay/Lesbian Small Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/gay-lesbian-small-business-resources.html</link><description><![CDATA[ There are a variety of small business resources available that have been developed specifically to help Gays and Lesbians start and operate small businesses. Gay/Lesbian is defined here as anyone who is not heterosexual. Following are some resources available for Gays and Lesbians who run or want to run a small business. Gay/Lesbian Business Books Books about gay and lesbian businesses and business owners. U.S. Gay/Lesbian Business Groups Business groups especially for gay/lesbian business owners. Worldwide Gay/Lesbian Business Groups Business groups for gay/lesbian business owners worldwide. Gay Demographics Demographic information about gays and lesbians worldwide. The Gay Financial Network...]]></description><pubDate>November  1, 2010  5:14 PM</pubDate></item><item><title><![CDATA[First Quarter 2010: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/first-quarter-2010-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends Real gross domestic product increased at an annualized 3.2 percent in the first quarter of 2010, its third quarter of positive growth and a sign of continued economic recovery. Overall output was buoyed by higher expenditures across the board, as consumers and businesses began to spend again. Real gross private fixed investment was up 14.8 percent on an annual basis, while real personal consumption and real exports...]]></description><pubDate>December  7, 2010  4:07 PM</pubDate></item><item><title><![CDATA[2009 State Small Business Profiles]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/2009-state-small-business-profiles.html</link><description><![CDATA[ The 2009 edition of the Small Business Profiles for the States and Territories published by the Small Business Administration provides a portrait of the economic condition and activities of how small businesses performed in their respective states and how they are important their local economies and that of the United States. This annual profile contains sections on the following topics: the number of firms, industry composition, small business income, banking, business ownership, and employment. Detailed historical data may be found in the Small Business Economic Indicators and the Small Business Economy reports. Listed below are the state profiles for...]]></description><pubDate>December  7, 2010  4:07 PM</pubDate></item><item><title><![CDATA[Fourth Quarter 2009: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/fourth-quarter-2009-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends The U.S. economy rebounded in the fourth quarter; real GDP grew by an annualized 5.7 percent. Much of this growth stemmed from inventory replacement. Other contributing factors were growth in real personal consumption (2 percent) and real exports (18.1 percent) and slowing growth of imports (10.5 percent, all at annualized rates). Both the Federal Reserve’s industrial production index and the Institute for Supply Management’s manufacturing composite index...]]></description><pubDate>December  7, 2010  4:07 PM</pubDate></item><item><title><![CDATA[Third Quarter 2009: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/third-quarter-2009-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends The U.S. economic recovery began in the third quarter of 2009 as real gross domestic product grew an annualized 3.5 percent. Public expenditures buoyed growth, particularly the first-time homebuyers’ credit and the “cash for clunkers” auto rebates. Real consumption rose at a 3.4 percent annual rate, reversing recent declines. Likewise, there was strong growth in real private fixed investment, real exports, and real imports, due to strengthening...]]></description><pubDate>December  7, 2010  4:07 PM</pubDate></item><item><title><![CDATA[Second Quarter 2009: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/second-quarter-2009-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends Real gross domestic product fell an annualized 1 percent in the second quarter of 2009. While this was the fourth consecutive quarter of declining output, the decline was significantly less than the previous quarter’s 6.4 percent drop, and it may be one of a handful of signs that the worst of the recession may be past. Real consumer spending, which accounts for 70 percent of real GDP,...]]></description><pubDate>December  7, 2010  4:07 PM</pubDate></item><item><title><![CDATA[First Quarter 2009: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/first-quarter-2009-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends The economic recession deepened in the first quarter of 2009; real gross domestic product fell by an annualized 6.1 percent. One bright spot in the first quarter was positive growth in consumer spending. Other GDP components were down. Real gross private fixed investment fell 38 percent to $1.44 trillion, mostly from a drop in nonresidential construction. Exports, imports, and industrial production also declined sharply. The unemployment rate...]]></description><pubDate>December  7, 2010  4:07 PM</pubDate></item><item><title><![CDATA[Small Business Economy - 2008]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-economy-2008.html</link><description><![CDATA[ In the 2009 edition of The Small Business Economy, the Office of Advocacy reviews the overall economic environment for small businesses in the year 2008, including brief subsections on small business challenges such as job creation and innovation, globalization, and competing for federal procurement dollars. The second chapter looks at the financial marketplace for small firms as the crisis in financial markets deepened in late 2008. Appendices provide additional data and a summary of new research in 2008 from the Office of Advocacy. Highlights The Small Business Economy in 2008 Small businesses, like the rest of the economy in...]]></description><pubDate>December  7, 2010  4:07 PM</pubDate></item><item><title><![CDATA[The Importance of Angel Investing in Financing the Growth of Entrepreneurial Ventures]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/the-importance-of-angel-investing-in-financing-the-growth-of-entrepreneurial-ventures.html</link><description><![CDATA[ Many observers consider angel investments to be one of the key drivers behind the startup and the growth of new businesses, despite a paucity of information to confirm whether or not this is true. Unlike venture capital investments, angel investments are made by individual investors who do not make up a known population. Therefore, much of what is reported about angel investing comes from anecdotes and surveys of convenience samples, which are prone to biases and inaccuracies. Moreover, research on angel investment is plagued by definitional confusion, in which different investigators confound informal investors, friends and family who invest...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[State Small Business Profiles]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/state-small-business-profiles.html</link><description><![CDATA[ The economic condition of small businesses in the United States, each of the 50 states, the District of Columbia and the U.S. territories is illustrated in Small Business Profiles for the States and Territories. Each state profile contains sections on the following topics: the number of firms, industry composition, small business income, banking, women and minority business ownership, and employment. View the state profiles by: Year State Profiles for 2009 State Profiles for 2008 State Profiles for 2007 State Profiles for 2006 State Profiles for 2005 State Profiles for 2004 State Profiles for 2003 State Profiles for 2002 State...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Australia Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/australia-business-resources.html</link><description><![CDATA[ Australian Government's Business Entry Point An interface to government services for businesses in Australia. It aims to make it easier for business to find government information, to complete compliance processes and to identify suitable support or assistance programs. The site covers resources from Commonwealth, State and Territory government agencies and a number of local governments and industry associations. Australia Business Incubation Business incubators located in Australia. &amp;amp;nbsp;...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Japan Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/japan-business-resources.html</link><description><![CDATA[ Doing Business With Japan How to handle some of cultural differences of communication. Japan Business Incubation Business incubators in Japan. &amp;amp;nbsp;...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[United Kingdom Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/united-kingdom-business-resources.html</link><description><![CDATA[ Business Incubators Business incubators in the United Kingdom. &amp;amp;nbsp;...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Canada Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/canada-business-resources.html</link><description><![CDATA[ Business Start-up Assistant Comprehensive information on starting a business in Canada. Canada Business Incubation Business incubators located in Canada. Explore North Chambers of Commerce, funding progams, directories and more. Guides to Canadian Industry Links to information on companies, industry contacts, financing, exporting, trade shows and more, organized by industry sectors. SEDI: Self Employment Development Initiative Canadian incubation program for unemployed individuals. &amp;amp;nbsp;...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[The Small Business Economy in the United States]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/the-small-business-economy-in-the-united-states.html</link><description><![CDATA[ In The Small Business Economy, the Small Business Administration Office of Advocacy reviews the economic environment for small businesses each year. The reports provide an overview of the financial and federal procurement marketplaces. New research focuses on minority- and veteran-owned businesses, social entrepreneurship, and pre-venture planning. Advocacy's annual report on implementation of the Regulatory Flexibility Act and the results of Advocacy's initiative to carry regulatory flexibility successes to the state level are summarized. Appendices provide data on small business and regulatory flexibility documents. Below are links to summaries of the reports since the year 2000. The Small Business Economy...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Small Business Facts]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-facts.html</link><description><![CDATA[ America's small businesses - some 20 million strong - are the strength of our nation's economy. They account for 39 percent of the country's gross national product, create two out of every three new jobs and produce two and one half times as many innovations per employee as do large firms. Looking for information about Small Business in the United States? Here are more facts about small business and its role in the economy: What is a small business? How important are small businesses to the U.S. economy? How many small businesses are there? How do regulations affect small...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Quarterly Indicators: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/quarterly-indicators-the-economy-and-small-business.html</link><description><![CDATA[ The Small Business Administration regularly publishes both quarterly and annual reports presenting data and trends on the small business economy. The Quarterly Indicators, published since 2004, provide recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. The Annual Reports, published through 2003, contain current data on small business activity (new firms, employment, income and terminations) by state, and serves as a quick reference guide. Tables listing indicators for about the last ten years by state are included. The Small Business Administration also...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Germany Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/germany-business-resources.html</link><description><![CDATA[ Association of German Chambers of Industry and Commerce Good access points for all chambers of industry. The site is in German, but has excellent links. Business Incubation Business incubators in Germany. Deutsche Venture Capital Gesellshaft mbH An independent venture capital firm focusing on investments in early stages of companies with high potential for success in global markets. Site can be entered in English or German. Doing Business in Germany International business practices in Germany. Resources for Small Business in Germany Information and news for small business or entrepreneurs wishing to start up, operate and expand in Germany. &amp;amp;nbsp;...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Exporting from the United States]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-from-the-united-states.html</link><description><![CDATA[ There are several ways to evaluate the export potential of your products and services in overseas markets. The most common approach is to examine the success of your products domestically. If your company succeeds at selling in the U.S. market, there is a good chance that it will also be successful in markets abroad, at least those where similar needs and conditions exist. Another means to assess your company's potential in exporting is by examining the unique or important features of your product. If those features are hard to duplicate abroad, then it is likely that you will be...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Importing: Protests]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/importing-protests.html</link><description><![CDATA[ Within 90 days after the date of liquidation or other decision, an importer or consignee may protest the decision and receive an administrative review. The protest is filed with the port director whose decision is being protested. At the time the initial protest is filed, the importer or consignee must make a request for further review if one is desired. Review of the port director's decision by the Customs Service Center or Headquarters is then automatic. Notice of the denial of all or part of the protest will be mailed to the person filing the protest or to his...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Importing: Restricted Merchandise]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/importing-restricted-merchandise.html</link><description><![CDATA[ Because customs officers are stationed at all ports of arrival in the United States, including Puerto Rico, they are called upon to enforce laws and regulations of other government agencies. A license or permit from the responsible agency may be necessary to import: alcoholic beverages animal and animal products certain drugs firearms and ammunition fruits, nuts meat and meat products milk, dairy, and cheese products plants and plant products poultry and poultry products petroleum and petroleum products vegetables There are also restrictions on the importation of certain trademarked and copyrighted articles. (For further information see Customs Publication No. 549...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Importing: Determining Admissibility / Customs Examination of Goods]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/importing-determining-admissibility-customs-examination-of-goods.html</link><description><![CDATA[ In simple cases involving small shipments or certain classes of goods such as bulk shipments, examination may be made on the docks, at container stations, cargo terminals, or the importer's premises. The goods are then released to the importer. In other shipments, sample packages of the merchandise may be retained by Customs for appraisal or classification purposes and the remainder of the shipment released. These sample packages will also be released to the importer after examination. Examination of goods is necessary to determine: The value of the goods for Customs purposes and their dutiable status. Whether the goods are...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Importing: Classification]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/importing-classification.html</link><description><![CDATA[ All goods that enter the United States are categorized according to the Harmonized Tariff Schedule. The act of placing goods into the correct category is called classification. Classification determines how much duty will be collected. Classification is more than simply looking up an item in an index. It is a very complicated process requiring the application of the General Rules of Interpretation; the section, chapter and subheading notes; and the Explanatory Notes. The importer is responsible for properly classifying his merchandise before entry. If he is not sure how to properly classify an item, he can submit a request,...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Importing: Import Requirements]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/importing-import-requirements.html</link><description><![CDATA[ An individual may make his/her own Customs clearance of goods imported for personal use or business. All merchandise coming into the United States must clear Customs and is subject to a Customs duty unless specifically exempted by law. Clearance involves a number of steps: entry, inspection, appraisement, classification and liquidation. The U.S. Customs Service does not require an importer to have a license or permit. Other agencies may require a permit, license, or other certification, depending on what is being imported. Customs entry forms do ask for your importer number. This is either your IRS business registration number, or...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Importing: Foreign Assets Control]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/importing-foreign-assets-control.html</link><description><![CDATA[ U.S. trade sanctions administered by the Office of Foreign Assets Control (OFAC) generally prohibit the importation into the United States (including U.S. territories), either directly or indirectly, of most goods, technology, or services (except information and informational materials) from, or which originated from Cuba, Iran, Iraq, Libya, North Korea, Serbia, or Sudan; from foreign persons designated by the Secretary of State as having promoted the proliferation of weapons of mass destruction; named Foreign Terrorist Organizations; designated terrorists and narcotics traffickers; the Taliban, and areas of Afghanistan controlled by the Taliban. Vessels and aircraft under the registry, ownership, or control...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Importing: Arrival of Goods]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/importing-arrival-of-goods.html</link><description><![CDATA[ Imported goods may not legally enter U.S. commerce until the shipment has arrived within the port of entry and Customs has authorized delivery of the merchandise. This is normally accomplished by filing the appropriate documents, either by the importer or by the importer's agent. To expedite this process, Customs entry papers may be presented before the merchandise arrives, but entry will not take place until the merchandise arrives within the port limits. The Customs Service does not notify the importer of the arrival of the shipment. The carrier of the goods usually makes notification of arrival. Arrangements should be...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Importing: Formal vs. Informal Entry]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/importing-formal-vs-informal-entry.html</link><description><![CDATA[ Informal entries cover personal shipments, commercial shipments and mail shipments that are being entered for consumption, i.e. for use or sale. In most cases informal entry can be used if the merchandise is valued at $2000 or less. There are some exceptions such as textiles, certain types of footwear and other goods subject to quota/visa restrictions. Personal shipments valued over $2000 will also require a formal entry. The difference between an informal entry and a formal entry is the bond requirement and the liquidation process. Liquidation is the final computation of duties or drawback accruing to an entry and...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample Draft Transmittal Letter]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-draft-transmittal-letter.html</link><description><![CDATA[ Figure 12 - Sample Draft Transmittal Letter 1. U.S. Dollars - Enter the entire amount to be collected; if not in U.S. dollars, specify currency. 2. Date - Enter the date the Draft is issued. 3. of This First Exchange (Second Unpaid) - Enter the terms of payment (also called the Tenor of the draft): at 45 Days, at Sight, At 30 days B/L, etc. &amp;quot;Second Unpaid&amp;quot; refers to the duplicate copy of the draft (of This Second Exchange, First Unpaid); once payment has been made against either copy, the other becomes void. 4. Pay to the Order of...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Importing: Mail Shipments]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/importing-mail-shipments.html</link><description><![CDATA[ Shipments by mail which do not exceed $2000 in value, whether commercial or noncommercial importations (except for commercial shipments of textiles from all countries and made-to-measure suits from Hong Kong, regardless of value), are entered under a mail entry prepared by a Customs officer after the Postal Service submits the package for Customs examination. The parcel is delivered to the addressee by the Postal Service and is released upon the payment of duty, which is shown on the mail entry accompanying the package. A postal handling fee will also be collected from the addressee at the time the package...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample Cost-Plus Calculation of Product Cost]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-cost-plus-calculation-of-product-cost.html</link><description><![CDATA[ &amp;amp;nbsp; Table 4 - Sample Cost-Plus Calculation of Product Cost &amp;amp;nbsp; Domestic Sale Export Sale Factory price $7.50 $7.50 Domestic freight .70 .70 subtotal 8.20 8.20 Export documentation &amp;amp;nbsp; .50 subtotal &amp;amp;nbsp; 8.70 Ocean freight and insurance &amp;amp;nbsp; 1.20 subtotal &amp;amp;nbsp; 9.90 Import duty (12 percent of landed cost) &amp;amp;nbsp; 1.19 subtotal &amp;amp;nbsp; 11.09 Wholesaler markup (15 percent) 1.23 &amp;amp;nbsp; subtotal 9.43 &amp;amp;nbsp; Importer/distributor markup &amp;amp;nbsp; 2.44 subtotal &amp;amp;nbsp; 13.53 Retail markup (50 percent) 4.72 6.77 Final consumer price $14.15 $20.30 Back to Pricing, Quotations, and Terms More about Exporting: Introduction Developing an Export Plan Developing a Market Plan...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Service Exports]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-service-exports.html</link><description><![CDATA[ The United States leads the world as the premier producer and exporter of services. As the largest component of the U.S. economy, the services sector includes all economic activity other than agriculture, mining and manufacturing. The service sector accounts for about 80 percent of GDP and private nonfarm employment (over 81 million jobs). Looking into the future, the service sector looms ever larger in the U.S. economy. This services-driven business expansion is overwhelmingly led by small, entrepreneurial firms, those firms employing fewer than 500 employees. Small services companies account for more than 41 million jobs. Although small services firms...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Making Contacts]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-making-contacts.html</link><description><![CDATA[ A company may sell directly to a customer or use the assistance of an in-country representative (agents or distributors) to eventually reach the end user. Here are some possible sources of assistance in locating buyers, evaluating trade shows and missions, and conducting other programs designed to make contacts. Department of Commerce, Business Contact Programs Department of Commerce, Trade Event Programs Other Department of Commerce Programs Department of Agriculture, Foreign Agricultural Service Agency for International Development U.S. Trade and Development Agency State and Local Government Assistance Business and Service Organization Contacts Promotion in Publications and Other Media Related Information Back...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Developing a Market Plan]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-developing-a-market-plan.html</link><description><![CDATA[ As you can imagine, many foreign markets differ greatly from the United States. Some differences include climatic and environmental factors, social and cultural factors, local availability of raw materials or product alternatives, lower wage costs, varying amounts of purchasing power, the availability of foreign exchange, and government import controls. Once you have decided that your company is able and committed to exporting, the next step is to develop a marketing plan. A clearly written marketing strategy offers six immediate benefits: Because written plans display strengths and weaknesses more readily, they are a great help in formulating and polishing an...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample Shipper's Export Declaration]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-shippers-export-declaration.html</link><description><![CDATA[ Figure 5 - Sample Shipper's Export Declaration 1. Exporter: The name and address of the principal party responsible for effecting export from the United States. The exporter as named on the Export License. Report only the first five digits of the ZIP code. 2. Exporter Identification Number: The exporter's Internal Revenue Service Employer Identification Number (EIN) or Social Security Number (SSN) if no EIN has been assigned. 3. Related Party Transaction: One between the U.S. exporter and the foreign consignee, that is, an export from a U.S. person or business enterprise to a foreign business enterprise or from a...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Preparing Your Product for Export]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-preparing-your-product-for-export.html</link><description><![CDATA[ Selecting and preparing your product for export requires not only product knowledge but also knowledge of the unique characteristics of each market being targeted. Market research conducted (see Developing a Market Plan) and foreign representatives contacts (see Business Travel Abroad) should give the U.S. company an idea of what products can be sold and where. However, before the sale can occur, the company may need to modify a particular product to satisfy buyer tastes or needs in foreign markets. The extent to which the company will modify products sold in export markets is a key policy issue to be...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Other Payment Mechanisms]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-other-payment-mechanisms.html</link><description><![CDATA[ Consignment sales International consignment sales follow the same basic procedures as in the United States. The goods are shipped to a foreign distributor who sells them on behalf of the exporter. The exporter retains title to the goods until they are sold, at which point payment is sent to the exporter. The exporter has the greatest risk and least control over the goods with this method. Additionally, receiving payment may take quite a while. It is wise to consider risk insurance with international consignment sales. The contract should clarify who is responsible for property risk insurance that will cover...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Technology Licensing /Joint Ventures]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-technology-licensing-joint-ventures.html</link><description><![CDATA[ Two alternative ways to obtain foreign trade income include technology licensing and joint ventures. While not necessarily the most profitable form of exporting, they do offer certain advantages, particularly for small and medium sized businesses. Technology Licensing Joint Ventures Related Information Technology Licensing Technology licensing is a contractual arrangement in which the licensor's patents, trademarks, service marks, copyrights, trade secrets, or other intellectual property may be sold or made available to a licensee for compensation that is negotiated in advance between the parties. This compensation, or royalties, may be a lump sum royalty, a running royalty (royalty that is...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Shipping Your Product]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-shipping-your-product.html</link><description><![CDATA[ When shipping a product overseas, the exporter must be aware of packing, labeling, documentation, and insurance requirements. It is important that exporters ensure that the merchandise is: Packed correctly so that it arrives in good condition; Labeled correctly to ensure that the goods are handled properly and arrive on time at the right place; Documented correctly to meet U.S. and foreign government requirements, as well as proper collection standards; and Insured against damage, loss, pilferage and delay. Most exporters rely on an international freight forwarder to perform these services because of the multitude of considerations involved in physically exporting...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample Liner Bill of Lading]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-liner-bill-of-lading.html</link><description><![CDATA[ Figure 8 - Sample Liner Bill of Lading Back to Shipping More about Exporting: Introduction Developing an Export Plan Developing a Market Plan Export Advice Methods/Channels Making Contacts Technology Licensing /Joint Ventures Preparing Your Product for Export Service Exports International Legal Considerations Shipping Your Product Pricing, Quotations, and Terms Methods of Payment Financing Export Transactions Selling Overseas After-sales Service &amp;amp;nbsp; Basic Guide to Exporting Building an Import/Export Business Export/Import Procedures and Documentation Exporting, Importing, and Beyond: How to &amp;quot;Go Global&amp;quot; With Your Small Business More About Exporting International Business Books about Operating an International Business Legal Resources for Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Developing an Export Plan]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-developing-an-export-plan.html</link><description><![CDATA[ Once you have decided to sell your products abroad, it is time to develop an export plan. A crucial first step in planning is to develop broad consensus among key management on the company's goals, objectives, capabilities, and constraints. (Answering the questions listed inTable 1 is one way to start.) In addition, all aspects of an export plan should be agreed upon by the personnel involved in the exporting process, as they will ultimately execute the export plan. The purposes of the export plan are (a) to assemble facts, constraints, and goals and (b) to create an action statement...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: General Information Sources for Market Research]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-general-information-sources-for-market-research.html</link><description><![CDATA[ Business America. This monthly publication of the Department of Commerce contains country-by-country marketing reports, incisive economic analyses, worldwide trade leads, advance notice of planned exhibitions of U.S. products worldwide, and success stories of export marketing. (GPO:703-011-00000-4). Contact Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402; telephone 202-512-1800. Commerce Business Daily (CBD). CBD is published daily, Monday through Friday (except holidays), by the Department of Commerce. It lists government procurement invitations over $25,000, contract awards, subcontracting leads, sales of surplus property, and foreign business opportunities, as well as certain foreign government procurements. It is available by subscription and...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Financing Export Transactions]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-financing-export-transactions.html</link><description><![CDATA[ Export financing is often a key factor in a successful sale. Contract negotiation and closure are important, but at the end of the day, your company must get paid. Exporters naturally want to get paid as quickly as possible, while importers usually prefer to delay payment until they have received or resold the goods. Because of the intense competition for export markets, being able to offer attractive payment terms customary in the trade is often necessary to make a sale. Exporters should be aware of the many financing options open to them so that they choose the most acceptable...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Management Issues Involved in the Export Decision]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-management-issues-involved-in-the-export-decision.html</link><description><![CDATA[ Table 1 - Management Issues Involved in the Export Decision Management Objectives What are the company's reasons for pursuing export markets? Are they solid objectives (e.g., increasing sales volume or developing a broader, more stable customer base) or are they frivolous (e.g., the owner wants an excuse to travel)? How committed is top management to an export effort? Is exporting viewed as a quick fix for a slump in domestic sales? Will the company neglect its export customers if domestic sales pick up? What are management's expectations for the export effort? How quickly does management expect export operations to...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample Packing List]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-packing-list.html</link><description><![CDATA[ Figure 7 - Sample Packing List Back to Shipping More about Exporting: Introduction Developing an Export Plan Developing a Market Plan Export Advice Methods/Channels Making Contacts Technology Licensing /Joint Ventures Preparing Your Product for Export Service Exports International Legal Considerations Shipping Your Product Pricing, Quotations, and Terms Methods of Payment Financing Export Transactions Selling Overseas After-sales Service &amp;amp;nbsp; Basic Guide to Exporting Building an Import/Export Business Export/Import Procedures and Documentation Exporting, Importing, and Beyond: How to &amp;quot;Go Global&amp;quot; With Your Small Business More About Exporting International Business Books about Operating an International Business Legal Resources for Small Business Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Methods of Payment]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-methods-of-payment.html</link><description><![CDATA[ An experienced exporting firm extends credit cautiously. It evaluates new customers with care and continuously monitors older accounts. Such a firm may wisely decide to decline a customer's request for open account credit if the risk is too great and propose instead payment on delivery terms through a documentary sight draft or irrevocable confirmed letter of credit or even payment in advance. On the other hand, for a fully creditworthy customer, the experienced exporter may decide to allow a month or two to pay, perhaps even on open account. Other good credit practices include being aware of any unfavorable...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample Outline for an Export Plan]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-outline-for-an-export-plan.html</link><description><![CDATA[ Table 2 - Sample Outline for an Export Plan Table of Contents Executive Summary (one or two pages maximum) Introduction: Why This Company Should Export Part I - Export Policy Commitment Statement Part II - Situation/Background Analysis Product or Service Operations Personnel and Export Organization Resources of the Firm Industry Structure, Competition, and Demand Part III - Marketing Component Identifying, Evaluating, and Selecting Target Markets Product Selection and Pricing Distribution Methods Terms and Conditions Internal Organization and Procedures Sales Goals: Profit and Loss Forecasts Part IV - Tactics: Action Steps Primary Target Countries Secondary Target Countries Indirect Marketing Efforts...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Industry and Country-Specific Information Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-industry-and-country-specific-information-resources.html</link><description><![CDATA[ U.S. Government Product and Industry Resources Industry Sector Analyses (ISAs). Prepared by the commercial sections of the U.S. embassies, ISAs provide a basis for quickly evaluating a particular commercial or industrial market in a particular country. ISAs present market demand, market size, competitive analysis, end-user analysis, and market access criteria, as well as industry contacts and marketing opportunities. Available through the NTDB or the NTIS, which may be contacted at 1-800-553-NTIS or 703-487-4053 for TDD (hearing impaired). International Market Insights (IMIs). IMIs are prepared on an ad hoc basis by the economic and commercial sections of U.S. embassies and...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: A Step-by-Step Approach to Market Research]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-a-step-by-step-approach-to-market-research.html</link><description><![CDATA[ Your company may find the following approach useful. It involves screening potential markets, assessing the targeted markets, and drawing conclusions. Screen Potential Markets Step 1. Obtain export statistics that indicate product exports to various countries. Published export statistics provide a reliable indicator of where U.S. exports are currently being shipped. The U.S. Census Bureau provides these statistics in a published format. Trade statistics also can be obtained using the National Trade Data Bank (NTDB). Step 2. Identify five to ten large and fast-growing markets for the firm's product. Look at them over the past three to five years. Has...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Documentary Letters of Credit and Documentary Drafts]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-documentary-letters-of-credit-and-documentary-drafts.html</link><description><![CDATA[ Documentary letters of credit or documentary drafts are often used to protect the interests of both buyer and seller. These two methods require that payment be made based on the presentation of documents conveying the title and that specific steps have been taken. Letters of credit and drafts can be paid immediately or at a later date. Drafts that are paid upon presentation are called sight drafts. Drafts that are to be paid at a later date, often after the buyer receives the goods, are called time drafts or date drafts. Since payment by these two methods is made...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: General Industry and Agriculture Information]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-general-industry-and-agriculture-information.html</link><description><![CDATA[ Industry Information U.S. Industry and Trade Outlook '98. Successor to the U.S. Industrial Outlook, published from 1957 to 1994, this expanded-coverage 600-page edition includes economic forecasts for 350 manufacturing and service sectors, including telecommunications, financial services, aerospace, and utilities. Issued by the International Trade Commission in conjunction with the McGraw-Hill Companies. Available at bookstores ($69.95) or through the National Technical Information Service, 5835 Port Royal Road, Springfield, VA 22161; telephone 1-800-553-8847. Export Information System Data Reports (XIS). Produced by the Small Business Administration (SBA), each data report covers approximately 2,700 product categories. XIS helps small businesses determine which export...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample Insurance Certificate]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-insurance-certificate.html</link><description><![CDATA[ Figure 9 - Sample Insurance Certificate Back to Shipping More about Exporting: Introduction Developing an Export Plan Developing a Market Plan Export Advice Methods/Channels Making Contacts Technology Licensing /Joint Ventures Preparing Your Product for Export Service Exports International Legal Considerations Shipping Your Product Pricing, Quotations, and Terms Methods of Payment Financing Export Transactions Selling Overseas After-sales Service &amp;amp;nbsp; Basic Guide to Exporting Building an Import/Export Business Export/Import Procedures and Documentation Exporting, Importing, and Beyond: How to &amp;quot;Go Global&amp;quot; With Your Small Business More About Exporting International Business Books about Operating an International Business Legal Resources for Small Business Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Methods / Channels]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/methods-channels.html</link><description><![CDATA[ The most common methods of exporting are indirect selling and direct selling. In indirect selling, an export intermediary such as an export management company (EMC) or an export trading company (ETC) normally assumes responsibility for finding overseas buyers, shipping products, and getting paid. In direct selling, the U.S. producer deals directly with a foreign buyer. The paramount consideration in determining whether to market indirectly or directly is the level of resources a company is willing to devote to its international marketing effort. Other factors to consider when deciding whether to market indirectly or directly include: The size of your...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample Shipper's Letter of Instruction]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-shippers-letter-of-instruction.html</link><description><![CDATA[ Figure 6 - Sample Shipper's Letter of Instruction The Shipper's Letter of Instruction is just that - a &amp;quot;letter&amp;quot; from the Shipper instructing the Freight Forwarder how and where to send the export shipment. In preparing this form, the Shipper also fills in most of the information required on the Shipper's Export Declaration, form 7525V (the Freight Forwarder will complete the rest). After the Shipper completes the form, he or she retains the blue shipper's ply and forwards the rest of the form with the shipment to the Freight Forwarder. 1. Exporter: the name and address of the principal...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Factors to Consider When Choosing a Foreign Representative or Distributor]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-factors-to-consider-when-choosing-a-foreign-representative-or-distributor.html</link><description><![CDATA[ &amp;amp;nbsp; Table 3 - Factors to Consider When Choosing a Foreign Representative or Distributor The following checklist should be tailored by each company to its own needs. Key factors vary significantly with the products and countries involved. Size of Sales Force How many field salespeople does the representative or distributor have? &amp;amp;nbsp; What are the short- and long-range expansion plans, if any? &amp;amp;nbsp; Would it need to expand to accommodate your account properly? If so, would it be willing to do so? &amp;amp;nbsp; Sales Record Has its sales growth been consistent? If not, why not? Try to determine its...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Open Account]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-open-account.html</link><description><![CDATA[ In a foreign transaction, an open account can be a convenient method of payment if the buyer is well established, has a long and favorable payment record, or has been thoroughly checked for creditworthiness. With an open account, the exporter simply bills the customer, who is expected to pay under agreed terms at a future date. Some of the largest firms abroad make purchases only on open account. However, there are risks to open account sales. The absence of documents and banking channels might make it difficult to pursue the legal enforcement of claims. The exporter might also have...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample Export Quotation Worksheet]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-export-quotation-worksheet.html</link><description><![CDATA[ Figure 10 - Sample Export Quotation Worksheet Back to Pricing, Quotations, and Terms More about Exporting: Introduction Developing an Export Plan Developing a Market Plan Export Advice Methods/Channels Making Contacts Technology Licensing /Joint Ventures Preparing Your Product for Export Service Exports International Legal Considerations Shipping Your Product Pricing, Quotations, and Terms Methods of Payment Financing Export Transactions Selling Overseas After-sales Service &amp;amp;nbsp; Basic Guide to Exporting Building an Import/Export Business Export/Import Procedures and Documentation Exporting, Importing, and Beyond: How to &amp;quot;Go Global&amp;quot; With Your Small Business More About Exporting International Business Books about Operating an International Business Legal Resources...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: After-sales Service]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-after-sales-service.html</link><description><![CDATA[ Quality, price, and service are three factors are critical to the success of any export sales effort. Service should be an integral part of any company's export strategy from the start. Properly handled, service can be a foundation for growth. Ignored or left to chance, it can cause an export effort to fail. Service is the prompt delivery of the product. It is courteous sales personnel. It is a user or service manual manual modified to meet your customer's needs. It is ready access to a service facility. It is knowledgeable, cost-effective maintenance, repair, or replacement. Service is location....]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Pricing, Quotations, and Terms]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-pricing-quotations-and-terms.html</link><description><![CDATA[ Proper pricing, complete and accurate quotations, choosing the terms of the sale, and selecting the payment method are four critical elements in selling a product or service overseas. Of the four, pricing can be the most problematic, even for an experienced exporter. (Methods of payment are covered in Methods of Payment.) Pricing Considerations Quotations and Pro Forma Invoices Terms of Sale Related Information Back to Top Pricing Considerations The price considerations listed below will help an exporter determine the best price for the product overseas. At what price should the firm sell its product in the foreign market? What...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Selling Overseas]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-selling-overseas.html</link><description><![CDATA[ Many successful exporters first started selling internationally by responding to an inquiry from a foreign firm. Thousands of U.S. firms receive such requests annually, but most firms do not become successful exporters. Generally, successful firms: properly respond to inquiries; conduct research on foreign customers; differentiate between domestic and international sales; build positive relationships with partners. Responding to Inquiries Learning about Potential Clients Business Practices in International Selling Building a Working Relationship Related Information Responding to Inquiries Most but not all, foreign letters of inquiry are in English. A firm may look to certain service providers (such as banks or...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sources of Market Research]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sources-of-market-research.html</link><description><![CDATA[ There are many domestic, foreign, and international sources of information concerning foreign markets. Several of these sources are given here and others may be found in the bibliography to this publication. This information ranges from simple trade statistics to in-depth market surveys. Trade statistics indicate total exports or imports by country and by product. They allow an exporter to compare the size of the market for a product in various countries. Some statistics also reflect the U.S. share of the total country market in order to gauge the overall competitiveness of U.S. producers. By looking at statistics over several...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Cash in Advance]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-cash-in-advance.html</link><description><![CDATA[ Receiving payment by cash in advance of the shipment might seem ideal. In this situation, the exporter is relieved of collection problems and has immediate use of the money. A wire transfer is commonly used and has the advantage of being almost immediate. Payment by check, may result in a collection delay of up to six weeks. Therefore, this method may defeat the original intention of receiving payment before shipment. Many exporters accept credit cards in payment for exports of consumer and other products, generally of a low follar value, sold directly to the end user. Domestic and international...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample Pro Forma Invoice]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-pro-forma-invoice.html</link><description><![CDATA[ Figure 11 - Sample Pro Forma Invoice Back to Pricing, Quotations, and Terms More about Exporting: Introduction Developing an Export Plan Developing a Market Plan Export Advice Methods/Channels Making Contacts Technology Licensing /Joint Ventures Preparing Your Product for Export Service Exports International Legal Considerations Shipping Your Product Pricing, Quotations, and Terms Methods of Payment Financing Export Transactions Selling Overseas After-sales Service &amp;amp;nbsp; Basic Guide to Exporting Building an Import/Export Business Export/Import Procedures and Documentation Exporting, Importing, and Beyond: How to &amp;quot;Go Global&amp;quot; With Your Small Business More About Exporting International Business Books about Operating an International Business Legal Resources...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: International Legal Considerations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-international-legal-considerations.html</link><description><![CDATA[ There are a wide range of regulations, procedures, and practices: regulations that exporters must follow to comply with U.S. law; procedures that exporters should follow to ensure a successful export transaction; and programs and certain tax procedures that open new markets or provide financial benefits to exporters. Export Regulations Antidiversion, Antiboycott, and Antitrust Requirements Foreign Corrupt Practices Act Food and Drug Administration and Environmental Protection Agency Restrictions Import Regulations of Foreign Governments Customs Benefits for Exporters Effect of North American Free Trade Agreement U.S. Customs Bonded Warehouses How to Establish a Customs Bonded Warehouse Foreign Sales Corporations Intellectual Property...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Export Advice]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-export-advice.html</link><description><![CDATA[ Advice and assistance are available to your company at little or no cost. Here is a brief overview of assistance available through federal, state, and local government agencies, as well as in the private sector. You may feel overwhelmed at first by the number of sources of advice available. Although it is not necessary to use all of these resources, it is valuable to know at least a little about each of them. Each organization contacted can contribute different perspectives based on different experience and skills. Assistance Sources Department of Commerce Small Business Administration Department of Agriculture National Institute...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample Irrevocable Letter of Credit]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-irrevocable-letter-of-credit.html</link><description><![CDATA[ Figure 13 - Sample Irrevocable Letter of Credit Back to Methods of Payment More about Exporting: Introduction Developing an Export Plan Developing a Market Plan Export Advice Methods/Channels Making Contacts Technology Licensing /Joint Ventures Preparing Your Product for Export Service Exports International Legal Considerations Shipping Your Product Pricing, Quotations, and Terms Methods of Payment Financing Export Transactions Selling Overseas After-sales Service &amp;amp;nbsp; Basic Guide to Exporting Building an Import/Export Business Export/Import Procedures and Documentation Exporting, Importing, and Beyond: How to &amp;quot;Go Global&amp;quot; With Your Small Business More About Exporting International Business Books about Operating an International Business Legal Resources...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample Commercial Invoice]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-commercial-invoice.html</link><description><![CDATA[ Figure 2 - Sample Commercial Invoice 1. Exporter: The name and address of the principal party responsible for effecting export from the United States. The exporter as named on the Export License. 2. Consignee: The name and address of the person/company to whom the goods are shipped for the designated end use, or the party so designated on the Export License. 3. Intermediate Consignee: The name and address of the party who effects delivery of the merchandise to the ultimate consignee, or the party so named on the Export License. 4. Forwarding Agent:The name and address of the duly...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample Air Waybill]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-air-waybill.html</link><description><![CDATA[ Figure 1 - Sample Air Waybill &amp;amp;nbsp; Carbon copies attached: Blue: Original 1 - For Shipper Green: Original 1 - For Issuing Carrier White: Invoice White: Remittance Copy Pink: Original 2 - For Consignee Goldenrod: Delivery Receipt White: For Destination Agent's Copy White: Extra Copy White: Extra Copy White: Extra Copy Back to Shipping More about Exporting: Introduction Developing an Export Plan Developing a Market Plan Export Advice Methods/Channels Making Contacts Technology Licensing /Joint Ventures Preparing Your Product for Export Service Exports International Legal Considerations Shipping Your Product Pricing, Quotations, and Terms Methods of Payment Financing Export Transactions Selling...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample  Short Form Straight Bill of Lading]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-short-form-straight-bill-of-lading.html</link><description><![CDATA[ Figure 3 - Sample Short Form Straight Bill of Lading 1. Shipper (From): Enter the company name and address of the shipper (Consignor). 2. Point of Origin (At): Enter the city and state of the actual shipping point. 3. Date of Shipment: Enter the date of the shipment; that is, the date the Carrier took control of the merchandise. 4. Truck/Freight: Check the truck block if the shipment is to move by truck, or the Freight block if the shipment is to move by rail. 5. Shipper's Number: Enter a unique control number to reference the shipment with the...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Methods of Market Research]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-methods-of-market-research.html</link><description><![CDATA[ Because of the expense of primary market research, most firms rely on secondary data sources. The three following recommendations will help you obtain useful secondary information: Keep abreast of world events that influence the international marketplace, watch for announcements of specific projects, or simply visiting likely markets. For example, a thawing of political hostilities often leads to the opening of economic channels between countries. Analyze trade and economic statistics. Trade statistics are generally compiled by product category and by country. These statistics provide the U.S. firm with information concerning shipments of products over specified periods of time. Demographic and...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[2004 State Small Business Profiles]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/2004-state-small-business-profiles.html</link><description><![CDATA[ Here are state profiles for each state prepared by the Small Business Administration. The profiles provide basic information on the small business economy in each state, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. There is also a profile for the United States as a whole. The state and territory profiles are in Adobe PDF format. Alabama Alaska American Samoa Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Guam Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Maine State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/maine-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Maine prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Maine, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Maine State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Kentucky State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/kentucky-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Kentucky prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Kentucky, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Kentucky State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[South Dakota State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/south-dakota-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for South Dakota prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in South Dakota, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States South Dakota State Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Nevada State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/nevada-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Nevada prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Nevada, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Nevada State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Exporting: Sample  Certificate of Origin]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/exporting-sample-certificate-of-origin.html</link><description><![CDATA[ Figure 4 - Sample Certificate of Origin 1. The Undersigned: Name of the individual completing and signing the certificate (see Block 13); may be the Exporter or Agent of the Exporter. 2. For: The Company name and address of the Exporter (Distributor or Manufacturer) effecting the shipment of merchandise. 3. Shipped On: Name of the vessel, aircraft, rail, or trucking company. May also include vessel number and flag, flight number and flag, rail car number, and truck Pro number. 4. Date: The date the carrier left the port/terminal for the destination. 5. Consigned To: The Consignee, as it appears...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[The Best Places to Operate a Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/the-best-places-to-operate-a-small-business.html</link><description><![CDATA[ Politicians pontificate about how they support small business and studies have shown how important small business is to the economy, but is our government really supporting small business by providing taxes and regulations conducive to starting and running a new venture? The Small Business Survival Committee (SBSC) looks at just that annually. Each year they measure and rank the 50 states and the District of Columbia on the governmental costs imposed on investment, entrepreneurship and business. The SBSC has identified the following factors as being important to the economic survival of entrepreneurial ventures: Personal Income Tax Capital Gains Tax...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Washington State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/washington-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Washington prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Washington, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Washington State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Entrepreneurs Add Vitality to the Economy]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/entrepreneurs-add-vitality-to-the-economy.html</link><description><![CDATA[ A 10-country study conducted by researchers from Babson College, London School of Business, and the Kauffman Foundation found a wide and potentially growing disparity in entrepreneurial business activity within several of the world's developed countries is contributing to a significant gap in economic growth. According to the Global Entrepreneurship Monitor (GEM) study, while entrepreneurship is rising to the top of the public policy agenda in many countries around the world, the difference in the level of activity in new firm start-ups within the 10 countries analyzed in the report are vast, ranging from more than one in every 12...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[2002 State Small Business Profiles]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/2002-state-small-business-profiles.html</link><description><![CDATA[ Here are state profiles for each state prepared by the Small Business Administration. The profiles provide basic information on the small business economy in each state, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. There is also a profile for the United States as a whole. The state profiles are in Adobe PDF format. Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Recession and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/recession-and-small-business.html</link><description><![CDATA[ The r-word - recession - what does it mean small businesses? Unsurprisingly, economists are divided in their opinions on this topic. This disparity could be likened to the chicken and the egg conundrum. Does small business suffering contribute to a recession or does a recession cause suffering to small businesses? There is a clear relationship between small business and the economy in general, especially in the in United States because much of economic growth is fueled by startup business. In spite of the hype about the internet startups, new companies come from every sector of the economy and every...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Dynamics of Minority-Owned Employer Establishments, 1997-2001]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/dynamics-of-minority-owned-employer-establishments-1997-2001.html</link><description><![CDATA[ This report tracks the dynamics of minority-owned employer establishments that were in operation in 1997 over the period 1997-2001. The data used here track business closure, expansion, and contraction by the business owners' race or ethnicity and by their state and industry. To provide context for the discussion of business dynamics, the report also gives a summary of minority population and business growth between 1982 and 2002. Overall Findings Minority-owned employer establishments had lower survival rates than non-minority-owned employer establishments. At the same time, minority-owned establishments had higher expansion rates and lower contraction rates than non-minority-owned establishments. While there...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Global Business 101: Six &amp;quot;Basics&amp;quot; You Need to Know to Be a Serious Player in Today's Business Market]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/global-business-101-six-basics-you-need-to-know-to-be-a-serious-player-in-todays-business-market.html</link><description><![CDATA[ Operating a global business in a post-9/11 society presents a huge list of challenges. Global trade expert Tom Travis's &amp;quot;Tenets of Global Trade&amp;quot; can help any international entrepreneur meet those challenges on a global scale. We have all heard that the world is flat. And while that may be true, the world is also very large and populated by divergent peoples. Boundaries are becoming blurred as world governments and multinational companies seek to further their economic reach. And as business becomes increasingly global, entrepreneurs must organize, plan, operate, and execute in new ways. &amp;quot;Sometimes, the complexities of doing business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Rhode Island State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/rhode-island-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Rhode Island prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Rhode Island, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Rhode Island State Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Michigan State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/michigan-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Michigan prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Michigan, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Michigan State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Mississippi State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/mississippi-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Mississippi prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Mississippi, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Mississippi State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Guam State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/guam-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Guam prepared by the Small Business Administration from 2003 to the present. The profiles provide basic information on the small business economy in Guam, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States State Business Resources About Small Business Books on Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[New Jersey State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/new-jersey-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for New Jersey prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in New Jersey, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States New Jersey State Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Utah State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/utah-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Utah prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Utah, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Utah State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Women in Business: A Demographic Review of Women's Business Ownership]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/women-in-business-a-demographic-review-of-womens-business-ownership.html</link><description><![CDATA[ Focusing on the special characteristics of women-owned businesses and women's economic wellbeing, this report provides newly released information on women in the work force and women-owned businesses, including women's population statistics, their labor force participation, age, education, occupation, work schedules, average personal and household income, business ownership, and business dynamics. Highlights Women constituted more than 51 percent of the American population and nearly 47 percent of the labor force in 2004. Of women in the United States, 14.5 percent were in poverty in 2004. The poverty rate among unemployed women was more than double the rate among women overall,...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Idaho State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/idaho-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Idaho prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Idaho, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Idaho State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[American Samoa State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/american-samoa-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for American Samoa prepared by the Small Business Administration from 2003 to the present. The profiles provide basic information on the small business economy in American Samoa, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States State Business Resources About Small Business Books...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Montana State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/montana-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Montana prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Montana, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Montana State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[North Carolina State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/north-carolina-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for North Carolina prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in North Carolina, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States North Carolina State Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Kansas State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/kansas-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Kansas prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Kansas, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Kansas State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Wyoming State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/wyoming-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Wyoming prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Wyoming, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Wyoming State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Alabama State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/alabama-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Alabama prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Alabama, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Alabama State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[U.S. Virgin Islands State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/us-virgin-islands-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for U.S. Virgin Islands prepared by the Small Business Administration from 2003 to the present. The profiles provide basic information on the small business economy in U.S. Virgin Islands, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Iowa State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/iowa-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Iowa prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Iowa, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Iowa State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Oregon State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/oregon-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Oregon prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Oregon, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Oregon State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Arizona State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/arizona-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Arizona prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Arizona, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Arizona State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Texas State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/texas-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Texas prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Texas, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Texas State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Connecticut State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/connecticut-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Connecticut prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Connecticut, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Connecticut State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Georgia State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/georgia-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Georgia prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Georgia, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Georgia State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Hawaii State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/hawaii-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Hawaii prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Hawaii, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Hawaii State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Vermont State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/vermont-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Vermont prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Vermont, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Vermont State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Maryland State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/maryland-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Maryland prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Maryland, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Maryland State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Puerto Rico State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/puerto-rico-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Puerto Rico prepared by the Small Business Administration from 2003 to the present. The profiles provide basic information on the small business economy in Puerto Rico, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States State Business Resources About Small Business Books...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Tennessee State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/tennessee-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Tennessee prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Tennessee, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Tennessee State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Arkansas State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/arkansas-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Arkansas prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Arkansas, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Arkansas State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Oklahoma State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/oklahoma-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Oklahoma prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Oklahoma, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Oklahoma State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Florida State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/florida-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Florida prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Florida, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Florida State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[South Carolina State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/south-carolina-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for South Carolina prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in South Carolina, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States South Carolina State Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[District of Columbia State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/district-of-columbia-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for District of Columbia prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in District of Columbia, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States State Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Pennsylvania State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/pennsylvania-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Pennsylvania prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Pennsylvania, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Pennsylvania State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Nebraska State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/nebraska-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Nebraska prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Nebraska, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Nebraska State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Northern Mariana Islands State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/northern-mariana-islands-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Northern Mariana Islands prepared by the Small Business Administration from 2003 to the present. The profiles provide basic information on the small business economy in Northern Mariana Islands, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[New Mexico State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/new-mexico-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for New Mexico prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in New Mexico, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States New Mexico State Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Virginia State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/virginia-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Virginia prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Virginia, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Virginia State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[West Virginia State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/west-virginia-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for West Virginia prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in West Virginia, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States West Virginia State Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[New Hampshire State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/new-hampshire-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for New Hampshire prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in New Hampshire, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States New Hampshire State Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[California State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/california-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for California prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in California, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States California State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Indiana State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/indiana-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Indiana prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Indiana, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Indiana State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[2008 State Small Business Profiles]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/2008-state-small-business-profiles.html</link><description><![CDATA[ The 2008 edition of the Small Business Profiles for the States and Territories published by the Small Business Administration provides a portrait of the economic condition and activities of how small businesses performed in their respective states and how they are important their local economies and that of the United States. This annual profile contains sections on the following topics: the number of firms, industry composition, small business income, banking, business ownership, and employment. Detailed historical data may be found in the Small Business Economic Indicators and the Small Business Economy reports. Listed below are the state profiles for...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Ohio State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/ohio-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Ohio prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Ohio, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Ohio State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Massachusetts State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/massachusetts-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Massachusetts prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Massachusetts, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Massachusetts State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[The Small Business Share of GDP, 1998-2004]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/the-small-business-share-of-gdp-1998-2004.html</link><description><![CDATA[ This study extends work previously sponsored by the Office of Advocacy to examine small businesses' contribution to GDP. It incorporates an additional level of detail made possible by the availability of data classified according to the North American Industrial Classification System (NAICS). The most recent report on the topic was published in 2002.1 Gross domestic product (GDP) is the market value of goods and services generated by labor and property located in the United States. This report considers each component of private nonfarm GDP and estimates the proportion of it attributable to small businesses and the proportion of it...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[New York State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/new-york-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for New York prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in New York, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States New York State Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[2006 State Small Business Profiles]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/2006-state-small-business-profiles.html</link><description><![CDATA[ Here are state profiles for each state prepared by the Small Business Administration. The profiles provide basic information on the small business economy in each state, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. There is also a profile for the United States as a whole. The state and territory profiles are in Adobe PDF format. Alabama Alaska American Samoa Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Guam Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Development of Business Data: Tracking Firm Counts, Growth, and Turnover by Size of Firms]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/development-of-business-data-tracking-firm-counts-growth-and-turnover-by-size-of-firms.html</link><description><![CDATA[ Just over a few decades ago, data on U.S. industries were mainly focused on agriculture and manufacturing; thus, comprehensive data on small business were not available. Tremendous efforts were undertaken by individuals and organizations to obtain the extremely valuable data by firm size that are taken for granted today. Documentation was needed to chronicle the creation of these data sources so that users could understand the strengths and weaknesses of the data and so that later efforts to produce new data sources could benefit from the previous experience. Overall Findings Creating firm size data on the dynamic U.S. economy...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Minnesota State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/minnesota-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Minnesota prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Minnesota, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Minnesota State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Delaware State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/delaware-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Delaware prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Delaware, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Delaware State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Louisiana State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/louisiana-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Louisiana prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Louisiana, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Louisiana State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Missouri State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/missouri-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Missouri prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Missouri, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Missouri State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Colorado State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/colorado-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Colorado prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Colorado, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Colorado State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Illinois State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/illinois-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Illinois prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Illinois, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Illinois State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[North Dakota State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/north-dakota-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for North Dakota prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in North Dakota, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States North Dakota State Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Wisconsin State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/wisconsin-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Wisconsin prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Wisconsin, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Wisconsin State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Alaska State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/alaska-state-small-business-profile.html</link><description><![CDATA[ Here are state profiles for Alaska prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in Alaska, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The state profiles are in Adobe PDF format. 2008 State Profile 2007 State Profile 2006 State Profile 2005 State Profile 2004 State Profile 2003 State Profile 2002 State Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States Alaska State Business Resources About Small...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[United States State Small Business Profile]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/united-states-state-small-business-profile.html</link><description><![CDATA[ Here are United States profiles prepared by the Small Business Administration from 2002 to the present. The profiles provide basic information on the small business economy in United States, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. The profiles are in Adobe PDF format. 2008 United States Profile 2007 United States Profile 2006 United States Profile 2005 United States Profile 2004 United States Profile 2003 United States Profile 2002 United States Profile For information other states, see State Small Business Profiles. &amp;amp;nbsp; Small Business Economy in the United States...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[How Many Businesses Open and Close Each Year?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/how-many-businesses-open-and-close-each-year.html</link><description><![CDATA[ Estimates for businesses with employees indicate there were 580,900 new firms and 576,200 closures (both about 10 percent of the total) in 2004. Starts and Closures of Employer Firms, 2000-2004 Category 2000 2001 2002 2003 2004 New Firms 574,300 585,140 569,750 553,500e 580,900e Firm Closures 542,831 553,291 586,890 572,300e 576,200e Bankruptcies 35,472 40,099 38,540 35,037 34,317 e = Estimate. For more information, see Business Estimates from the Office of Advocacy: A Discussion of Methodology (pdf), a working paper by Brian Headd, June 2005 (Research Summary #258). Sources: U.S. Bureau of the Census; Administrative Office of the U.S. Courts; U.S....]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[What Role Do Women Entrepreneurs Play in the Economy?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-role-do-women-entrepreneurs-play-in-the-economy.html</link><description><![CDATA[ Women owned 6.5 million businesses that generated $950.6 billion in revenues, employed 7.2 million workers, and had $179.6 billion in payroll in 2002. In addition, another 2.7 million firms are owned equally by both women and men; these firms add another $731.1 billion in revenues and employ another 5.7 million workers. Sources: Preliminary data from the 2002 Survey of Business Owners from the U.S. Census Bureau; Advocacy-funded research by Robert Fairlie (Research Summary #243); Advocacy-funded research by Waldman Associates (Research Summary #242). &amp;amp;nbsp; Information courtesy of the Small Business Administration, Office of Advocacy. &amp;amp;nbsp; 21st Century Complete Guide to...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[How Many New Jobs Do Small Firms Create?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/how-many-new-jobs-do-small-firms-create.html</link><description><![CDATA[ Over the past decade, small business net job creation fluctuated between 60 and 80 percent. For a more complete look at employment dynamics by firm size from 1989 to 2002, see www.sba.gov/advo/research/data.html#us. Here is a sample of the data for 2001-2002. Employer Firm Births and Deaths by Employment Size of Firm, 2001-2002 &amp;amp;nbsp; Size Class as Percent of Total Industry Total &amp;amp;lt; 20 &amp;amp;lt; 500 Firm Births 3,369,930 51.9 90.0 Firm Deaths 3,660,161 48.0 90.0 Existing Firm Expansions 15,385,726 20.5 49.3 Existing Firm Contractions 17,756,053 12.9 43.9 Net Change (2,660,558) &amp;amp;nbsp; &amp;amp;nbsp; Source: U.S. Bureau of the Census. &amp;amp;nbsp;...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[What Is Small Business Share of the NAICS Industries?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-is-small-business-share-of-the-naics-industries.html</link><description><![CDATA[ The North American Industry Classification System (NAICS) is relatively new. Estimates of small business shares in each classification were made based on firm-size shares for 1998 and the approximations to NAICS-based GPO data for 1998. Small Business Share of the NAICS Industries NAICS-Based Industry Sector Total SB Share Mining and Manufacturing 30 Utilities 22 Construction 90 Trade 64 Transportation and Warehousing 40 Information 25 Finance and Insurance 29 Real Estate, Rental and Leasing 74 Professional &amp;amp;amp; Technical, Administrative, Support &amp;amp;amp; Waste Management 65 Educational Services 45 Health and Social Services 57 Arts, Entertainment and Recreation Services 76 accommodation and...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[What Role Do Veteran Entrepreneurs Play in the Economy?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-role-do-veteran-entrepreneurs-play-in-the-economy.html</link><description><![CDATA[ Male veterans' self-employment rates were higher than those of nonveterans from 1979 to 2003. The rate was 13.7 percent in 2003. According to a study on veteran business ownership, about 22 percent of veterans in the U.S. household population were either purchasing or starting a new business or considering purchasing or starting one, and almost 72 percent of these new veteran entrepreneurs planned to employ at least one person at the outset of their new venture. Sources: Preliminary data from the 2002 Survey of Business Owners from the U.S. Census Bureau; Advocacy-funded research by Robert Fairlie (Research Summary #243);...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[How Are Small Businesses Financed?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/how-are-small-businesses-financed.html</link><description><![CDATA[ Commercial banks are the most important suppliers of debt capital to small firms, supplying more than 80 percent of lending in the credit line market and more than 50 percent in other markets, such as commercial mortgages and vehicle, equipment, and other loans. In June 2004, small business loans outstanding owed to commercial banks amounted to $522 billion, but small firms are not just receiving loans from smaller, relationship-driven banks. Very large banks with assets of at least $10 billion are making a significant percentage of small loans of less than $100,000. Shares of the Number and Amount of...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[What Research Is There on the Cost of Health Insurance?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-research-is-there-on-the-cost-of-health-insurance.html</link><description><![CDATA[ According to a National Federation of Independent Business membership survey, the number one small business issue is the cost and availability of insurance. Aspects of insurance that may drive small business concern are premium increases and administrative costs. Advocacy research shows that the prices that small and large firms paid for health insurance and the value of the products purchased are more similar than expected. However, insurers of small health plans have higher administrative expenses than those who insure larger companies. Sales, underwriting, and operating expenses are all higher for small health plans. Considering these expenses, it is unclear...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Small Business Economy - 2005]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-economy-2005.html</link><description><![CDATA[ In this fifth edition of The Small Business Economy, the Office of Advocacy reviews the economic environment for small businesses in the year 2005, including the financial and federal procurement marketplaces in chapters 1-3. New research on women in business, education and entrepreneurship, and the approach to local and state economic development known as &amp;quot;economic gardening&amp;quot; are featured in chapters 4-6. Advocacy's annual report on implementation of the Regulatory Flexibility Act (RFA) and the results of Advocacy's initiative to carry regulatory flexibility successes to the state level are summarized in chapter 7. Appendices provide data on small businesses, as...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Small Business Economy - 2007]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-economy-2007.html</link><description><![CDATA[ In the latest edition of The Small Business Economy, the Office of Advocacy reviews the economic environment for small businesses in the year 2007, including the financial and federal procurement marketplaces. New research focuses on small businesses in international trade, training of workers in small businesses, tax policy, and business creation activities. Advocacy's annual report on implementation of the Regulatory Flexibility Act and the results of Advocacy's initiative to carry regulatory flexibility successes to the state level are summarized. Appendices provide data on small business. Highlights The Small Business Economy in 2007 Small businesses, like the rest of the...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Small Business Economy - 2006]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-economy-2006.html</link><description><![CDATA[ In this edition of The Small Business Economy, the Office of Advocacy reviews the economic environment for small businesses in the year 2006, including the financial and federal procurement marketplaces. New research focuses on minority- and veteran-owned businesses, social entrepreneurship, and pre-venture planning. Advocacy's annual report on implementation of the Regulatory Flexibility Act and the results of Advocacy's initiative to carry regulatory flexibility successes to the state level are summarized. Appendices provide data on small business and regulatory flexibility documents. Highlights The Small Business Economy in 2006 Small businesses continued to be at the core of the economic expansion...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[The Small Business Economy 2001-2002]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/the-small-business-economy-2001-2002.html</link><description><![CDATA[ This report looks at small business economic data for the years 2001 and 2002. Small businesses have important roles in the economy, responding to demand for new products and services, employing half of private sector workers, and creating most of the net new jobs. In the economic life cycle, small businesses are often the beginnings of large businesses. Small and large businesses often work together, taking risks and building on each other's innovations to generate economic growth. Small firms change market structure, and when market demand fluctuates, they also act as shock absorbers by using flexible production techniques. The...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Small Business Economy - 2004]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-economy-2004.html</link><description><![CDATA[ The Office of Advocacy's authorizing legislation, Public Law 96-302, requires the Office of Advocacy to &amp;quot;examine the role of small business in the American economy and the contribution which small business can make in improving competition, encouraging economic and social mobility for all citizens, restraining inflation, spurring production, expanding employment opportunities, increasing productiity, promoting exports, stimulating innovation and entrepreneurship, and providing an avenue through which new and untested products and services can be brought to the marketplace.&amp;quot; As part of this requirement, the Office of Advocacy has conducted research on the small business economy for the past 30 years...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[How Important Are Small Businesses to the U.S. Economy?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/how-important-are-small-businesses-to-the-us-economy.html</link><description><![CDATA[ Small firms: Represent 99.7 percent of all employer firms. Employ half of all private sector employees. Pay 45 percent of total U.S. private payroll. Have generated 60 to 80 percent of net new jobs annually over the last decade. Create more than 50 percent of nonfarm private gross domestic product (GDP). Supplied more than 23 percent of the total value of federal prime contracts in FY 2004. Produce 13 to 14 times more patents per employee than large patenting firms. These patents are twice as likely as large firm patents to be among the one percent most cited. Are...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Small Business Economy - 2003]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-economy-2003.html</link><description><![CDATA[ In this third edition of The Small Business Economy, the Office of Advocacy reviews the economic environment for small businesses in the year 2003, including the financial and federal procurement marketplaces in Chapter 1. New research on the regulatory environment for home-based business and on government policies to encourage technology transfer are the subjects of Chapters 2 and 3. Advocacy's annual report on implementation of the Regulatory Flexibility Act and the results of Advocacy's initiative to carry regulatory flexibility successes to the state level are summarized in Chapters 4 and 5. Appendices provide data on small businesses and research...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Evaluating Veteran Business Owner Data]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/evaluating-veteran-business-owner-data.html</link><description><![CDATA[ Veteran business owners as a group have received increasing attention in recent years, particularly since enactment of the Veterans Entrepreneurship and Small Business Development Act of 1999, P.L. 106- 50. This legislation included provisions calling for the development of more information about businesses owned by veterans and by service-disabled veterans and about the role they play in the Nation's economy. Unfortunately, data available for these groups of entrepreneurs are limited. The last authoritative Census Bureau data on veteran-owned firms dates from 1992. Currently, there are some lists of businesses that include veteran status; however, their information is thought to...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[2007 State Small Business Profiles]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/2007-state-small-business-profiles.html</link><description><![CDATA[ Here are state profiles for each state prepared by the Small Business Administration. The profiles provide basic information on the small business economy in each state, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. There is also a profile for the United States as a whole. The state and territory profiles are in Adobe PDF format. Alabama Alaska American Samoa Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Guam Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Small Business Economy - 2000]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-economy-2000.html</link><description><![CDATA[ The year 2000 witnessed strong growth in inflation-adjusted aggregate output, corporate profits, and employment. Between 1999 and 2000, real gross domestic product rose by 5 percent, corporate profits rose by 10.5 percent, and the U.S. economy added some 2.4 million new jobs as the unemployment rate fell to just 4.0 percent. The federal budget posted its third consecutive annual surplus in 2000, rising by nearly 90 percent between 1999 and 2000 alone. The year also showed some signs of increases in the average price level, as indicated by a 3.4 percent increase in the consumer price index (CPI). This,...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[What Is the Survival Rate for New Firms?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-is-the-survival-rate-for-new-firms.html</link><description><![CDATA[ Two-thirds of new employer establishments survive at least two years, and 44 percent survive at least four years, according to a new study. These results were similar for different industries. Firms that began in the second quarter of 1998 were tracked for the next 16 quarters to determine their survival rate. Despite conventional wisdom that restaurants fail much more frequently than firms in other industries, leisure and hospitality establishments, which would include restaurants, survived at rates only slightly below the average. Earlier research has explored the reasons for a new business's survivability. Major factors in a firm's remaining open...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Entrepreneurism Spurs Economic Growth]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/entrepreneurism-spurs-economic-growth.html</link><description><![CDATA[ Levels of entrepreneurship vary sharply between major countries and account for significant differences in economic growth, according to a new global study on entrepreneurship. Among the industrialized G-7 countries (the G-7 are the group of most heavily industrialized countries, currently comprised of the United States, Japan, Germany, France, Italy, Great Britain, and Canada), in particular, there is a very strong relationship between the level of entrepreneurial activity and annual economic growth, according to the Global Entrepreneurship Monitor 2000 (GEM), a 21-country study of entrepreneurship and economic growth conducted by Babson College, the London Business School, the Kauffman Center for...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[What Is a Small Business?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-is-a-small-business.html</link><description><![CDATA[ The Office of Advocacy defines a small business for research purposes as an independent business having fewer than 500 employees. Firms wishing to be designated small businesses for government programs such as contracting must meet size standards specified by the Small Business Administration (SBA) Office of Size Standards. These standards vary by industry; see Small Business Size Regulations. &amp;amp;nbsp; Information courtesy of the Small Business Administration, Office of Advocacy. 21st Century Complete Guide to Small Business Policy and Oversight Big Government and Affirmative Action The Company The Economics of Small Business The E-Myth Revisited A History of Small Business...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Self-Employed Business Ownership Rates in the United States: 1979-2003]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/self-employed-business-ownership-rates-in-the-united-states-1979-2003.html</link><description><![CDATA[ Published figures from the U.S. Department of Labor, Bureau of Labor Statistics (BLS) tell only part of the story of the self-employed. The figures exclude the incorporated self-employed, an increasingly popular tax status, and generally do not include owner demographics. Fortunately, microdata are available for users to generate customized figures. Microdata are used here to produce more complete self-employment figures and to follow trends in self-employed business owner demographics. Overall Findings Self-employment numbers have grown slowly and steadily since the late 1970s, and self-employment rates have been relatively stable. In recent years, both the counts and rates of male,...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[What Is Small Firms' Share of Employment?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-is-small-firms-share-of-employment.html</link><description><![CDATA[ The small business share of employment remains around 50 percent. Although small firms generally create 60 to 80 percent of the net new jobs, some firms will become large firms as the new jobs are created. Of 112.4 million nonfarm private sector workers in 2002, small firms with fewer than 500 workers employed 56.4 million and large firms, 56.0 million. Smaller firms with fewer than 100 employees employed 40.5 million. Source: U.S. Bureau of the Census. &amp;amp;nbsp; Information courtesy of the Small Business Administration, Office of Advocacy. &amp;amp;nbsp; 21st Century Complete Guide to Small Business Policy and Oversight Big...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[How Many Small Businesses Are There?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/how-many-small-businesses-are-there.html</link><description><![CDATA[ In 2004, there were approximately 24.7 million businesses in the United States, according to Office of Advocacy estimates. The Internal Revenue Service (IRS) estimates there were 29.3 million nonfarm business tax returns in 2004; however, this number may overestimate the number of firms, as one business can operate more than one taxable entity. Census data show there were 5.7 million firms with employees and 17.6 million without employees in 2002 (and 18.6 million without employees in 2003). Applying the sole proprietorship growth rates to the nonemployer figures and similar Department of Labor growth rates to the employer figures produces...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Second Quarter 2006: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/second-quarter-2006-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends The American economy moderated its growth in the second quarter of 2006, growing 2.5 percent, down from 5.6 percent in the first quarter. Slower growth in real gross domestic product (GDP) mirrored similar slow-downs in real personal consumption and real gross private fixed investment. Real exports grew faster than real imports, though both figures were lower than in the first quarter. The second quarter of 2006 was...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[The Economy and Small Business - Second Quarter 2004]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/the-economy-and-small-business-second-quarter-2004.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends The overall economy continued to recover. Real gross domestic product increased at an annualized rate of 2.8 percent in the second quarter, and although that number was lower than previous quarters, it did mark the eleventh consecutive quarter of positive real output growth since the recession in 2001. Industrial production was also higher. Moreover, consumers and businesses remained confident. For instance, the National Federation of Independent Business's...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Costs of Developing a Foreign Market for a Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/costs-of-developing-a-foreign-market-for-a-small-business.html</link><description><![CDATA[ In response to the globalization of businesses, there has been a proliferation of international market searching and penetration by small business owners. In 2001, 230,736 small and medium-sized firms with fewer than 500 workers exported goods. Small and medium-sized companies account for 97 percent of all U.S. exporters; their exports were valued at $182 billion, or 29.2 percent of all U.S. goods exported. Small business decisions to export are influenced by many factors, the most crucial of which is the cost of developing a foreign market. This research uses case studies to investigate the costs and difficulties small firms...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Fourth Quarter 2007: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/fourth-quarter-2007-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends The U.S. economy was weaker in the fourth quarter of 2007, with real GDP ending the year at a 0.6 percent annualized growth rate. The weaker dollar helped boost real exports, which increased at an annualized 3.9 percent, while real imports were constant. Consumer spending increased by an annualized 2.0 percent. Investment remained weak, particularly in the residential sector where the nation has seen steady declines. In...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[First Quarter 2006: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/first-quarter-2006-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends The U.S. economy began 2006 with a strong showing: real gross domestic product (GDP) rose at an annual rate of 4.8 percent, up from 1.7 percent in the fourth quarter of 2005. The strong increase reflected healthy growth in the annual rates of real personal consumption expenditures (5.5 percent) and real gross private fixed investment (6.5 percent). A large increase in real exports (12.1 percent annual growth)...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[How Do Regulations Affect Small Firms?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/how-do-regulations-affect-small-firms.html</link><description><![CDATA[ Very small firms with fewer than 20 employees spend 45 percent more per employee than larger firms to comply with federal regulations. These very small firms spend 4 times as much per employee to comply with environmental regulations and 67 percent more per employee on tax compliance than their larger counterparts. For data broken down by industry, see Cost of Federal Regulations by Firm Size, All Business Sectors (Dollars). Highlights of that report follow. Highlights of Cost of Federal Regulations by Firm Size, All Business Sectors (Dollars) Report This report details the distribution of regulatory costs for five major...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[What Role Do Minority Entrepreneurs Play in the Economy?]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/what-role-do-minority-entrepreneurs-play-in-the-economy.html</link><description><![CDATA[ Of the 23 million firms in 2002: 6.9 percent were owned by Hispanic Americans, 5.2 percent by African Americans, 4.8 percent by Asian Americans, 0.9 percent by American Indians and Alaskan Natives, and 0.14 percent by Native Hawaiian and other Pacific Islanders. In 2002, minorities owned 4.1 million firms that generated $694.1 billion in revenues and employed 4.8 million workers. Sources: Preliminary data from the 2002 Survey of Business Owners from the U.S. Census Bureau; Advocacy-funded research by Robert Fairlie (Research Summary #243); Advocacy-funded research by Waldman Associates (Research Summary #242). &amp;amp;nbsp; Information courtesy of the Small Business Administration,...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[The Economy and Small Business - Fourth Quarter 2004]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/the-economy-and-small-business-fourth-quarter-2004.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends The U.S. economy was significantly stronger in 2004 than in recent years. Real gross domestic product (GDP) increased 4.4 percent for the year - its highest jump since 1999. The 3.1 percent increase in the fourth quarter marked the thirteenth consecutive quarter of positive growth. Moreover, between the fourth quarters of 2003 and 2004, real personal consumption expenditures, real gross private fixed investment, and real exports rose...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Small Business Economic Indicators for 2001]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-economic-indicators-for-2001.html</link><description><![CDATA[ U.S. economic growth slowed down in 2001 from the blistering pace of prior years. Real GDP increased 0.3 percent during 2001, a substantial decline from the 3.8 percent increase of 2000. Inflation remained tame. The most telling guide to the economy's impact on small business and vice versa was the large rise in business bankruptcies and the labor market's ups and downs. Business Bankruptcies The number of business bankruptcies climbed 12.8 percent from the 2000 level, reaching 39,719. Although this was a rather sharp percentage increase, the total number of business bankruptcies was only half of what it was...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Fourth Quarter 2006: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/fourth-quarter-2006-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends Real output grew at an annual rate of 3.5 percent in the fourth quarter of 2006, an increase over the previous two quarters. The economy grew as a result of higher real personal consumption and increased net exports. Real gross private fixed investment fell, a casualty of continued weakness in the housing sector. For the year, real gross domestic product grew 3.4 percent. Industrial production rose during...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Third Quarter 2006: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/third-quarter-2006-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends The U.S. economy grew 1.6 percent in the third quarter of 2006, down from 5.6 percent in the first quarter and 2.6 percent in the second. The slower growth reflects lower business investment, especially in residential housing. Real personal consumption grew an annualized 3.1 percent during the quarter, up from 2.6 percent the previous quarter. Real imports grew at a faster annualized rate—7.8 percent—than real exports at...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Second Quarter 2007: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/second-quarter-2007-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends The economy grew at an annualized 3.4 percent in the second quarter. Much of this growth is owed to increases in net exports and private investment (especially non-residential construction, which rose an annualized 8.1 percent). Real personal consumption grew more slowly than in previous quarters. Industrial production and the purchasing managers' index for manufacturing were also up. New housing starts continued to fall, with a 6.3 percent...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Small Business Economic Indicators for 2000]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-economic-indicators-for-2000.html</link><description><![CDATA[ The year 2000 was a good one for many sectors of the U.S. economy. Real gross domestic product (GDP) grew 5.0 percent and employment grew 2.2 percent, while inflation (measured by the Consumer Price Index) increased by a historically mild 3.4 percent. The increase in real GDP was the largest yearly gain since 1984. However, most of the gain was in the beginning of the year, with a leveling out during the second half of 2000. Also, while the inflation increase of 3.4 percent was low, it was a gain over the previous year and the highest rate since...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[First Quarter 2008: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/first-quarter-2008-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends Reflecting ongoing weakness, the U.S. economy grew 0.6 percent in first quarter 2008, mirroring the previous quarter. Consumer spending rose 1 percent on an annual basis, the slowest rate since second quarter 2001. Residential investment declines helped cause a drop of 4.6 percent in real gross private fixed investment. Nonresidential investment also declined. Industrial production fell; the Institute for Supply Management's manufacturing composite index, which remained below...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Third Quarter 2007: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/third-quarter-2007-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends Real gross domestic product grew 3.9 percent in the third quarter of 2007, much faster than anticipated and comparable to second quarter growth. Strong growth in exports (assisted by a weak dollar) and solid gains in consumer spending helped fuel the rise in output. Real investment grew at an annualized rate of 0.9 percent. Its tepid growth is due to weakness in the housing market, which saw...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[First Quarter 2007: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/first-quarter-2007-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends Overall economic growth slowed in the first quarter of 2007. Real gross domestic product grew at an annualized rate of 1.3 percent, down from 2.5 percent in the fourth quarter of 2006. Industrial production also grew slowly. Weakness in the housing sector is the primary reason for the slower growth. Housing starts averaged 2.1 million in 2005 but fell to an annualized 1.5 million in March 2007....]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Second Quarter 2005: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/second-quarter-2005-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends The overall economy continued to expand and create new jobs in the second quarter of 2005. Real gross domestic product grew at an annualized rate of 3.4 percent - the ninth consecutive quarter of real GDP growth over three percent. The components of GDP, though, showed mixed results from the first to the second quarter of this year. Real personal consumption and real exports were higher, but...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Homebased Business: the Hidden Economy]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/homebased-business-the-hidden-economy.html</link><description><![CDATA[ Prior to this study, there had been very little in-depth information on the characteristics and economic contributions of firms operated from the home. For example, basic information on home-based businesses (HBBs) -- such as the major types of business activities conducted in the home; the amount of funds typically needed for a business startup; the ability of home-based firms to survive, grow, and find capital; and the net profits of these firms -- has been entirely lacking or based on small samples or anecdotal evidence. Using detailed data collected by the Bureau of the Census in 1996 and 1997...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Fourth Quarter 2008: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/fourth-quarter-2008-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends In the fourth quarter of 2008, the U.S. economy suffered its worst decline since 1982; real GDP fell by an annualized 3.8 percent. Real exports, which had been a bright spot in previous quarters, declined nearly 20 percent (annualized) as the global recession weakened demand for U.S. products. Real imports fell 15.7 percent. Individual and business spending fell too. In annualized terms, real consumption declined 3.5 percent...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Small Business Economic Indicators for 2003]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-economic-indicators-for-2003.html</link><description><![CDATA[ This annual report presents the status of small firms in 2003 and makes the data on small firms more accessible to the public, decision-makers and researchers. It lists the number of businesses, new employer firms, business terminations, bankruptcies, and lending terms and standards. The data cover 2003 and years prior. Most of the data is at the national level, but state-by-state data is given in several categories: number of employer firms and selfemployed, firm formation and termination rates, business bankruptcies, and financial information. A note about 2003 data on nonfarm private employment by industry is in order. Previous editions...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Third Quarter 2008: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/third-quarter-2008-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends The U.S. economy experienced weaknesses in the third quarter, as real gross domestic product fell 0.3 percent. Consumers, who helped lift GDP in the second quarter with their economic stimulus checks, reduced their spending by an annualized 3.1 percent in the third quarter, and real gross private domestic investment continued to fall, with an annualized 1.9 percent decline. Real exports remained strong, growing an annualized 5.9 percent;...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[The Economy and Small Business - Third Quarter 2004]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/the-economy-and-small-business-third-quarter-2004.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends Overall economic trends were positive in the third quarter of 2004, continuing a pattern that has persisted since the third quarter of 2003. Real gross domestic product (GDP) increased at an annualized 3.7 percent in the third quarter. This was higher than the previous quarter and marked the twelfth consecutive quarter of positive real GDP growth. Between the third quarters of 2003 and 2004, industrial production, real...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Quarterly Indicators: The Economy and Small Business - First Quarter 2004]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/quarterly-indicators-the-economy-and-small-business-first-quarter-2004.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends Real economic output has been rising, especially since third quarter 2003. Production increased in manufacturing, an industry hard hit during and after the recession. Real gross private investment is also improving, a sign that capital spending is recovering. The economy is experiencing positive employment signs, including the creation of nearly 600,000 new nonfarm jobs in the first three months of 2004. Nearly all sectors saw positive gains...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[2003 State Small Business Profiles]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/2003-state-small-business-profiles.html</link><description><![CDATA[ Here are state profiles for each state prepared by the Small Business Administration. The profiles provide basic information on the small business economy in each state, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. There is also a profile for the United States as a whole. The state and territory profiles are in Adobe PDF format. Alabama Alaska American Samoa Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Guam Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Third Quarter 2005: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/third-quarter-2005-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends U.S. economic growth slowed in the fourth quarter of 2005. Growth of real gross domestic product (GDP) slowed to an annualized rate of 1.1 percent during the quarter. For the year, real GDP grew 3.5 percent. This drop-off mirrored a reduction in real personal consumption expenditures, which grew an annualized 1.1 percent during the fourth quarter, down from 4.1 percent in the third quarter. Net exports also...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[First Quarter 2005: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/first-quarter-2005-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends Real GDP increased 3.1 percent, somewhat less than in previous quarters. Higher energy costs had an impact. Two components of GDP explain part of the picture. Real personal consumption expenditures and real gross private fixed investment (capital spending) had annualized growth rates of 3.5 and 5.0 percent, down from 4.2 and 10.5 percent, respectively. The trade sectors continue to see brisk growth, with real exports and imports...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Small Business Economic Indicators for 2002]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/small-business-economic-indicators-for-2002.html</link><description><![CDATA[ The U.S. economy began to revive in 2002 after struggling in 2001. Real GDP increased 2.4 percent with inflation under control. These encouraging signs were dampened by a slower fourth quarter GDP increase (an annual rate of 1.4 percent) and private sector employment losses. While the economy began to expand again, concerns about stagnant growth remained. The small business sector also showed signs of awakening after a lackluster 2001. A weak labor market often leads to rising selfemployment, a situation that occurred in 2002. In addition, the number of business bankruptcies declined slightly from the previous year, indicating that...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Second Quarter 2008: The Economy and Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/second-quarter-2008-the-economy-and-small-business.html</link><description><![CDATA[ The Quarterly Indicators report provides recent monthly and quarterly data from a wide variety of sources relevant to small businesses. Economic activity of small firms is examined at the national level. Trends The U.S. economy grew an annualized 1.9 percent in the second quarter of 2008, which was stronger than both of the previous two quarters. (The fourth quarter of 2007 was revised to reflect a decline in real GDP.) Two factors led to the increase in output in the second quarter - higher consumption (up an annualized 1.5 percent), perhaps assisted by economic stimulus checks, and a dramatic...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Minorities in Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/minorities-in-business.html</link><description><![CDATA[ This report provides information on minorities in the work force and minority-owned businesses, including statistics about the minority population, their labor force participation, age, education, occupation, work schedules, average personal and household income, business ownership, and business dynamics. It is an update of previous studies on minority-owned businesses and primarily uses data from the 2002 Survey of Business Owners (SBO), the latest available data from the U.S. Census Bureau. The SBO defines minority-owned businesses as entities in which minorities own 51 percent or more of the stock or equity. There were six general demographic groups classified in the SBO:...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Women Entrepreneurs Are Key to Long-term Economic Growth]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/women-entrepreneurs-are-key-to-long-term-economic-growth.html</link><description><![CDATA[ Increasing the number of women entrepreneurs involved in starting new businesses is critical for a country's long-term economic growth, according to the GEM global study on entrepreneurship. In a previous look at this study, &amp;quot;Entrepreneurism Spurs Economic Growth,&amp;quot; we saw how entrepreneurism as a whole is good for a country's economy. Looking at what specific factors in entrepreneurism are important to economic growth uncovered some interesting results. The Global Entrepreneurship Monitor 2000 (GEM), a 21-country study of entrepreneurship and economic growth, found that most firms are still started and operated by men, with peak entrepreneurial activity among those aged...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[2005 State Small Business Profiles]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/2005-state-small-business-profiles.html</link><description><![CDATA[ Here are state profiles for each state prepared by the Small Business Administration. The profiles provide basic information on the small business economy in each state, including small business income, industry composition, number of firms, women and minority-owned firms, job creation and banking information. There is also a profile for the United States as a whole. The state and territory profiles are in Adobe PDF format. Alabama Alaska American Samoa Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Guam Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Taxes and Entrepreneurial Activity]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/taxes-and-entrepreneurial-activity.html</link><description><![CDATA[ The decision to start a business or engage in entrepreneurship depends in part on tax incentives. The U.S. income tax is a graduated tax, designed so that people pay an increasing percentage rate as their income rises through various tax brackets. The rate of tax paid on the highest dollars of income is the marginal tax rate. Currently, the tax code is largely blind to the source of income when one files a personal income tax statement. Historically, however, income from wages and salaries and income from entrepreneurial activities - running a business - were taxed differentially. This study...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[Entrepreneurship Beyond 2000]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/entrepreneurship-beyond-2000.html</link><description><![CDATA[ The 20th century brought the dawn of a new vitality in the economy in the form of entrepreneurship. Certainly entrepreneurs have existed throughout history, but the field has flourished and become a major force in the economy over the past few decades. In 1969, there were only 274,00 new corporations started per year; in 1995, the annual number had reached 770,000. What does the future hold? Is this an upward trend or a passing fad? If my mail is any indication, not only is the trend upward, but outward internationally. What was once an American phenomenon has become global...]]></description><pubDate>November  1, 2010  5:16 PM</pubDate></item><item><title><![CDATA[William R. Hewlett]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/william-r-hewlett.html</link><description><![CDATA[ Bill Hewlett, co-founder with David Packard of Hewlett-Packard, died January 12, 2001. As one of the preeminent entrepreneurs of the past century, it seems fitting to add his story to our &amp;quot;Entrepreneurs of Note&amp;quot; in honor of his accomplishments. William Redington Hewlett was born May 20, 1913, in Ann Arbor, Mich. He moved to California at age 3, when his father, a physician, joined the faculty at Stanford Medical School. As a boy, Hewlett showed a keen interest in science, conducting many physics and chemistry experiments and demonstrations. In 1930, he enrolled at Stanford University. Hewlett became friends with...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Robotic Entrepreneurs]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/robotic-entrepreneurs.html</link><description><![CDATA[ As homemade metallic robots battle it out and sharp metal spikes and saws provide obstacles to their goal of ultimately immobilizing the competition, non-stop action and entertainment abound. BattleBots, a robot combat event started by Trey Roski and Greg Munson in 1999, became a series on Comedy Central in the summer of 2000. The popularity of this new TV show mirrors the worldwide rise in popularity of robotic sports as an entertainment alternative to wrestling, hockey and boxing. Taped in June in front of a wildly cheering live audience, contestants competed against each other as they operated their homemade...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Corporate Stories]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/corporate-stories.html</link><description><![CDATA[ Entrepreneurism in business history is a fascinating field and one that we can turn to again and again for creative ideas. It is intriguing to see the beginnings of some of the large companies like Walmart and learn what their initial plans were in comparison to what they have become today. Even the relatively short history of newer companies like Cafe Press have many lessons for us in what it takes to start up and keep a company running. Amazon Amazon.com strives to be Earth's most customer-centric company where people can find and discover virtually anything they want to...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[A Junk Idea]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/a-junk-idea.html</link><description><![CDATA[ In 1989, university student Brian Scudamore encountered a tight summer job market in Vancouver, British Columbia. With $700 and a beat-up old pickup truck he started &amp;quot;The Rubbish Boys&amp;quot;, a junk removal service with the slogan &amp;quot;We'll Stash Your Trash in a Flash!&amp;quot;. After three increasingly successful summers, Brian knew it was time to take his business to the next level. With a vision of creating the 'FedEx' of junk removal, he dropped out of University with just a year left to become a fulltime junkman. His father, a liver transplant surgeon, was not impressed -- although he is...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Changing the Game in Auto Repairs]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/changing-the-game-in-auto-repairs.html</link><description><![CDATA[ A USA Today poll ranked auto repair as the most frustrating task Americans have to deal with - worse than tax returns. Seizing the entrepreneurial opportunity presented by this frustration, Houston-based JoeAuto completely re-engineered the auto repair process to provide consumers with an entirely new service option. Armed with a vision of an improved automotive repair experience, they are setting out to &amp;quot;Change the Game&amp;quot; in the auto service industry. JoeAuto, an internet auto repair business, is bringing the benefits of big box retailing and information technology efficiencies to an industry that has changed little since the 1950's: the...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Business Incubation as a Profit Making Venture]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/business-incubation-as-a-profit-making-venture.html</link><description><![CDATA[ Dick Rubin, Managing Partner of Entrepot, has started, profitably operated, and successfully sold several businesses. He and his wife operate a business incubator that has had as many as 20 businesses co-located with them at one time. During a five-year period they saw roughly 70 businesses startup in the incubator. Some of those businesses are now over 10 years old. Only five of the original businesses failed. Several of the ventures have been purchased by much larger firms. Some of the ventures merged and continue to prosper. Dick agreed to be interviewed by me about what it takes to...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Planning as a Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/planning-as-a-business.html</link><description><![CDATA[ Tim Berry, president of Palo Alto Software brings a diverse background to his venture. For most of the 1970s he worked in Latin America as a correspondent with United Press International, Business Week, and other publications. Berry returned to the United States in 1979 to enter Stanford's graduate business program and to work as a consultant with Creative Strategies International. After completing his MBA in 1981, he became a vice president at Creative Strategies, where he started a group to focus on market analysis of the personal computer software market. In 1983 Berry met Philippe Kahn, who had arrived...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Francis Bacon Quotations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/francis-bacon-quotations.html</link><description><![CDATA[ English Essayists, Nobleman, Philosopher, Politician and Scientists (January-22, 1561 - April 9, 1626) &amp;amp;nbsp; &amp;quot;Believe not much them that seem to despise riches, for they despise them that despair of them.&amp;quot; &amp;quot;By far the best proof is experience.&amp;quot; &amp;quot;Choose the life that is most useful, and habit will make it the most agreeable.&amp;quot; &amp;quot;If a man will begin with certainties, he shall end in doubts; but if he will be content to begin with doubts he shall end in certainties.&amp;quot; &amp;quot;In charity there is no excess.&amp;quot; &amp;quot;Knowledge is power.&amp;quot; &amp;quot;A man must make his opportunity, as oft as find...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[Fran&amp;amp;#231;ois de La Rochefoucauld Quotations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/fran231ois-de-la-rochefoucauld-quotations.html</link><description><![CDATA[ French authors and Nobleman (September-15, 1613 - March 17, 1680) &amp;amp;nbsp; &amp;quot;Absence diminishes mediocre passions and increases great ones, as the wind extinguishes candles and fans fires.&amp;quot; &amp;quot;As one grows older, one becomes wiser and more foolish. &amp;quot; &amp;quot;Good advice is something a man gives when he is too old to set a bad example.&amp;quot; &amp;quot;Gracefulness is to the body what understanding is to the mind.&amp;quot; &amp;quot;Hope, deceiving as it is, serves at least to lead us to the end of our lives by an agreeable route.&amp;quot; &amp;quot;However rare true love may be, it is less so than true...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[Lao Tzu Quotations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/lao-tzu-quotations.html</link><description><![CDATA[ Chinese Spiritual Leader and Philosopher (Lived in approximately the 6th Century BC) &amp;amp;nbsp; &amp;quot;Avoid putting yourself before others, and you can become a leader among men.&amp;quot; &amp;quot;Conquering others takes force, conquering yourself is true strength.&amp;quot; &amp;quot;Fill your bowl to the brim and it will spill. Keep sharpening your knife and it will blunt. Chase after money and security and your heart will never unclench. Care about other people's approval and you will be their prisoner. Do your work, then step back. The only path to serenity. &amp;quot; &amp;quot;From caring comes courage.&amp;quot; &amp;quot;A good manager is best when people barely...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[Ray Kroc Quotations]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/ray-kroc-quotations.html</link><description><![CDATA[ American Businessman (October 5, 1902 - January 14, 1984) &amp;amp;nbsp; &amp;quot;All money means to me is a pride in accomplishment.&amp;quot; &amp;quot;Creativity is a highfalutin' word for the work I have to do between now and Tuesday.&amp;quot; &amp;quot;Free enterprise will work if you will.&amp;quot; &amp;quot;If you believe in it, and you believe in it hard, it is impossible to fail.&amp;quot; &amp;quot;If you do it first class, you never have to do it over again.&amp;quot; &amp;quot;If you're not a risk taker, you should get the hell out of business.&amp;quot; &amp;quot;It's easy to have principles when you're rich. The important thing is...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[History of Small Business in the United States]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/history-of-small-business-in-the-united-states.html</link><description><![CDATA[ Small Business issues have been a concern in the United States since early in the 20th century. The Reconstruction Finance Corporation (RFC), created by President Herbert Hoover in 1932 to alleviate the financial crisis of the Great Depression, was basically a federal lending program for all businesses hurt by the Depression, large and small. It was adopted as the personal project of Hoover's successor, President Franklin D. Roosevelt, and was staffed by some of Roosevelt's most capable and dedicated workers. Concern for small business intensified during World War II, when large industries beefed up production to accommodate wartime defense...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[Stories of Small Business Ventures]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/stories-of-small-business-ventures.html</link><description><![CDATA[ One of the most striking aspects of entrepreneurial literature is that so much of it is comprised of stories. One finds only a limited amount of basic research, partly because so much of what we do is a seat-of-your pants, discover-as-you-go-along venture. There is no right path for any individual in any venture. Instead, entrepreneurism is more a culture where stories are handed down, passing on wisdom from generation to generation. And these stories can serve as a guideposts as well as being an inspiration. Entrepreneurs have been breaking new ground for many centuries. From the earliest inventors and...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[Importing to the United States]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/importing-to-the-united-states.html</link><description><![CDATA[ This is a general explanation of import requirements for a person interested in establishing an importing business. Continual review of methods and procedures and the enactment of new laws create constant change. Therefore, we encourage you to obtain more specific import information from a Customs officer at the port nearest your residence. To speed customs clearance, the import community and the Customs Service have created the Customs Automated Commercial System (ACS), which electronically receives and processes entry documentation and provides cargo disposition information. Cargo carriers, customs brokers, and importers may use the system, which reduces clearance time from days...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[India Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/india-business-resources.html</link><description><![CDATA[ Banking, Financial Institutions, and Insurance Institutions Links to the major banking and insurance institutions. The Business Standard Online newspaper covering all aspects of business in India. Department of Commerce Responsible for the country's external trade and all matters connected with it, such as commercial relations with other countries, state trading, export promotional measures and the development and regulation of certain export oriented industries and commodities. They also formulate policies in the sphere of foreign trade, in particular, the import and export policy of the country. Doing Business in India Overview of investing in India by the Consul Commerce, Consulate...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[The Tenets in Action: Ten Tips for Achieving Success in a Tough Global Market]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/the-tenets-in-action-ten-tips-for-achieving-success-in-a-tough-global-market.html</link><description><![CDATA[ Excerpted with permission from Doing Business Anywhere: The Essential Guide to Going Global by Tom Travis Make &amp;quot;transparency&amp;quot; one of your top corporate goals. Never forget that transparency equals success. Post-9/11 global companies have an ever-present need to know what threats they are facing. One dishonest business partner, a breach in the supply chain, or a human rights violation is all it takes to bring down a company. That's why it is so important to build a company - based on Tom Travis's Tenets of Global Trade - that can withstand scrutiny at all levels. Transparent companies have no...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[Business Leaders]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/business-leaders.html</link><description><![CDATA[ One of the most striking aspects of small business literature is that so much of it is comprised of stories. One finds only a limited amount of basic research, partly because so much of what we do is a seat-of-your pants, discover-as-you-go-along venture. There is no right path for any individual in any venture. Instead, starting and operating a small business is more a culture where stories are handed down, passing on wisdom from generation to generation. And these stories can serve as a guideposts as well as being an inspiration. Small business entrepreneurs have been breaking new ground...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Timeline of Business History]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/timeline-of-business-history.html</link><description><![CDATA[ 1700 1702 Founding of J.E. Rhoads &amp;amp;amp; Sons, America's Oldest Continuing Business 1706 Benjamin Franklin Born &amp;amp;nbsp; 1710 1717 Founding of Covenant Life Insurance (Presbyterian Ministers' Fund) &amp;amp;nbsp; 1720 1723 Birth of Adam Smith 1723 England: Act of Parliament Allows Establishment of Workhouses 1727 Tobacco Notes Become Legal Tender in Virginia &amp;amp;nbsp; 1730 &amp;amp;nbsp; 1740 &amp;amp;nbsp; 1750 1750 The Beginning of the Industrial Revolution in England &amp;amp;nbsp; 1760 1760 Wampum Factory Opened in New Jersey 1763 John Jacob Astor Born. Astor's Fortune in Furs &amp;amp;amp; Real Estate Eventually Grows to $20,000,000 &amp;amp;nbsp; 1770 1773 Boston Tea Party 1774 1st...]]></description><pubDate>November  1, 2010  5:13 PM</pubDate></item><item><title><![CDATA[Palo Alto Software]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/palo-alto-software.html</link><description><![CDATA[ Palo Alto Software - The Planning People - develops, publishes, and markets software products for use with personal computers. Its products offer task-oriented, &amp;quot;know how&amp;quot; solutions for small-business and home-office entrepreneurs, professionals, and middle managers. The company is a privately-owned corporation in Eugene, Oregon. Tim Berry, president of Palo Alto Software, says he started creating his own software for business planning and forecasting to bridge what he calls &amp;quot;the know-how gap&amp;quot; that exists between what personal computers can potentially do for business people and what they are actually doing. &amp;quot;At Stanford in the late 1970s, we took an entire...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[Entrepreneurs of the Century]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/entrepreneurs-of-the-century.html</link><description><![CDATA[ The century from 1900 to 2000 could be called the entrepreneurial century. The growth of entrepreneurism over this 100-year period was nothing short of phenomenal. So it was with great interest that I opened my Wall Street Journal on November 29, 1999 to see whom this venerable institution had picked as &amp;quot;The Minds That Transformed Entrepreneurship in the 20th Century.&amp;quot; As one historian has commented on the risks of making lists: &amp;quot;Whenever anyone publishes one of these lists, there's always a wave of griping about how worthless lists are. Then everyone makes a list of what's wrong with this...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[Nolo]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/nolo.html</link><description><![CDATA[ Nolo is the nation's leading provider of do-it-yourself legal solutions for consumers and small businesses. Their goal is to help people handle their own everyday legal matters -- or learn enough about them to make working with a lawyer a more satisfying experience. Since 1971, Nolo has offered affordable, plain-English books, forms and software on a wide range of legal issues, including wills, estate planning, retirement, elder care, personal finance, taxes, housing, real estate, divorce and child custody. They also offer materials on human resources, employment, intellectual property, and starting and running a small business. Everything they publish is...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[Logoworks]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/logoworks.html</link><description><![CDATA[ Logoworks - a better choice for logo design Your logo is the cornerstone of your business identity. It will appear on your signs, business cards, stationery, T-shirts, ads, and other promotional material. In short, it's critical to your business to have a professional, memorable logo that accurately reflects you and your company. The Logoworks' mission is to make small businesses look great. They do this by providing small businesses with graphic design services that inspire you and enable you to emotionally connect with their customers. That's why over 45,000 clients have chosen Logoworks to design their logo. Logoworks is...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[CafePress]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/cafepress.html</link><description><![CDATA[ CafePress.com is an online marketplace that offers sellers complete e-commerce services to independently create and sell a wide variety of products, and offers buyers unique merchandise across virtually every topic. Launched in 1999, CafePress.com has empowered individuals, organizations and businesses to create, buy and sell customized merchandise online using the company's unique print-on-demand and e-commerce services. Today, CafePress.com is a growing network of over 2 million members who have unleashed their creativity to transform their artwork and ideas into unique gifts and new revenue streams. Their members have created over 22 million original designs on more than 80 customizable...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[Amazon]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/amazon.html</link><description><![CDATA[ Amazon.com strives to be Earth's most customer-centric company where people can find and discover virtually anything they want to buy online. By giving customers more of what they want - low prices, vast selection, and convenience - Amazon.com continues to grow and evolve as a world-class e-commerce platform. Jeff Bezos started Amazon.com in 1995 by selling books because of the unique customer experience the Web could offer book lovers. Bezos believed that only the Internet could offer customers the convenience of browsing a selection of millions of book titles in a single sitting. The first book he sold was...]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[History of Small Business]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/history-of-small-business.html</link><description><![CDATA[ We can learn a lot about innovative ways to start and run a business by looking at what our predecessors have done. Business as it operates today was founded on the backs of numerous entrepreneurs who took the first steps in developing new products, in trying new ways of doing things, and in exploring new realms. Often when I get stuck for new ways to look at a problem, reading the history of earlier entrepreneurs inspires my creativity and gives me new ways to look at my problem. Many of you may find a similar inspiration from our past....]]></description><pubDate>November  1, 2010  5:12 PM</pubDate></item><item><title><![CDATA[Alaska Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/alaska-business-resources.html</link><description><![CDATA[ Alaska State Web Site Doing Business With the State Procurement Information - General Services Department of Transportation and Public Facilities Licensing Alaska On-Line Business License Service Alaska Division of Occupational Licensing - Regulation of Construction Contractors Alaska Division of Occupational Licensing - Regulation of Electrical Administrators Alaska State Board of Registration for Architects, Engineers and Land Surveyors Contractors Reference License Site Labor and Unemployment Insurance Department of Labor and Workforce Development Employment Security Division Taxes Alaska Department of Revenue General Alaska State Small Business Profile Business Schools in Alaska &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Washington Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/washington-business-resources.html</link><description><![CDATA[ Washington State Web Site Doing Business With the State Doing Business With Government Licensing Washington State Business Licensing Washington State Professional Licensing Contractor's License Labor and Unemployment Insurance Department of Labor and Industries Unemployment Insurance Taxes Washington Department of Revenue General Washington State Office of Trade and Economic Development Washington State Small Business Profile Business Schools in Washington &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Maryland Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/maryland-business-resources.html</link><description><![CDATA[ Maryland State Web Site Doing Business With the State Doing Business with Maryland Licensing Business Licenses and Permits Professional Licenses and Permits Contractor's License Labor and Unemployment Insurance Department of Labor, Licensing, and Regulation Unemployment Insurance Taxes Maryland Comptroller of the Treasury General Maryland State Department of Assessments and Taxation Maryland Department of Business and Economic Development Maryland State Small Business Profile Business Schools in Maryland &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[District of Columbia Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/district-of-columbia-business-resources.html</link><description><![CDATA[ District of Columbia Web Site Doing Business With DC Do Business With DC Government Office of Contracting and Procurement Licensing Basic Business License Information Labor and Unemployment Insurance Department of Employment Services Unemployment Compensation Services Taxes Business Tax Service Center General District of Columbia Small Business Profile Business Resource Center Business Schools in the District of Columbia &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Oklahoma Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/oklahoma-business-resources.html</link><description><![CDATA[ Oklahoma State Web Site Doing Business With the State State Procurement and Vendor Information Licensing Business Licensing System Professional Licensing Contractor's License Labor and Unemployment Insurance Employment Security Commission Unemployment Insurance Employer Resources Taxes Oklahoma Tax Commission General Starting a Business Chambers of Commerce Oklahoma State Small Business Profile Business Schools in Oklahoma &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Minnesota Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/minnesota-business-resources.html</link><description><![CDATA[ Minnesota State Web Site Doing Business With the State Minnesota Vendor Information Licensing Licensing and Compliance Contractor's License Labor and Unemployment Insurance Department of Labor and Industry Unemployment Insurance Taxes Minnesota Department of Revenue General Department of Trade and Economic Development, Business Development Minnesota State Small Business Profile Business Schools in Minnesota &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Idaho Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/idaho-business-resources.html</link><description><![CDATA[ Idaho State Web Site Doing Business With the State Contracts and Purchasing Licensing Idaho Bureau of Occupational Licenses Contractor's License Labor and Unemployment Insurance Department of Labor Information on Unemployment Insurance Taxes Idaho State Tax Commission General Small Business Solutions Idaho State Small Business Profile Business Schools in Idaho &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[New Hampshire Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/new-hampshire-business-resources.html</link><description><![CDATA[ New Hampshire State Web Site Doing Business With the State Procurement Technical Assistance Center Licensing Licensed, Certified, and Registered Occupations Contractor's License Labor and Unemployment Insurance Department of Labor Employment Security (Unemployment Insurance) Taxes State of New Hampshire Department of Revenue Administration General Start a Business in New Hampshire New Hampshire Division of Economic Development New Hampshire State Small Business Profile Business Schools in New Hampshire &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Utah Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/utah-business-resources.html</link><description><![CDATA[ Utah State Web Site Doing Business With the State Utah Division of Purchasing and General Services Licensing Utah Department of Commerce Division of Occupational and Professional Licensing Contractor's License Labor and Unemployment Insurance Department of Workforce Services Unemployment Insurance Taxes Utah State Tax Commission General Utah Department of Commerce Utah Division of Business and Economic Development Utah Business Guide Utah State Small Business Profile Business Schools in Utah &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Iowa Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/iowa-business-resources.html</link><description><![CDATA[ Iowa State Web Site Doing Business With the State Conducting Business With the State of Iowa Licensing Business License Information Center Contractor's License Labor and Unemployment Insurance Workforce Development Labor Service Division Unemployment Insurance Services Taxes Iowa Department of Revenue and Finance General Iowa State Small Business Profile Business Schools in Iowa &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Louisiana Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/louisiana-business-resources.html</link><description><![CDATA[ Louisiana State Web Site Doing Business With the State Doing Business With the State Licensing Louisiana First Stop Shop for Business Louisiana Licensing Information Louisiana Board of Architectural Examiners Contractor's License State of Louisiana State Licensing Board for Contractors Labor and Unemployment Insurance Department of Labor Unemployment Insurance Taxes Louisiana Department of Revenue and Taxation General Louisiana Department of Economic Development Louisiana State Small Business Profile Business Schools in Louisiana &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Alabama Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/alabama-business-resources.html</link><description><![CDATA[ Alabama State Web Site Doing Business With the State Business With the State Licensing Business Licensing Alabama General Contractor Alabama Home Builders Licensure Board Alabama Board of Heating and Air Conditioning Contractors Alabama Plumbers and Gas Fitters Examining Board Contractor's License Labor and Unemployment Insurance Department of Industrial Relations Unemployment Compensation Taxes Alabama Department of Revenue General Alabama State Small Business Profile Business Schools in Alabama &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Florida Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/florida-business-resources.html</link><description><![CDATA[ Florida State Web Site Doing Business With the State Doing Business With the State Licensing Florida Licensing &amp;amp;amp; Permitting Florida Board of Professional Surveyors and Mappers Contractor's License Labor and Unemployment Insurance Department of Labor and Economic Security Unemployment Compensation Taxes Florida Department of Revenue General Florida State Small Business Profile Business Schools in Florida &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Texas Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/texas-business-resources.html</link><description><![CDATA[ Texas State Web Site Doing Business With the State State and Local Bid Opportunities Licensing Occupational and Professional Licenses Contractor's License Labor and Unemployment Insurance Texas Workforce Unemployment Compensation and Taxes Taxes Texas Comptroller of Public Accounts General Texas Department of Economic Development Starting a Business Texas State Small Business Profile Business Schools in Texas &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Rhode Island Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/rhode-island-business-resources.html</link><description><![CDATA[ Rhode Island State Web Site Doing Business With the State Rhode Island Vendor Information Program Licensing Rhode Island Licensed Occupations Contractor's License Labor and Unemployment Insurance Department of Labor and TrainingUnemployment Insurance Taxes Rhode Island Division of Taxation General Business Information Center Rhode Island Economic Development Corporation Rhode Island State Small Business Profile Rhode Island Business Incubators Business Schools in Rhode Island &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Maine Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/maine-business-resources.html</link><description><![CDATA[ Maine State Web Site Doing Business With the State Procurement and Vendor Information Licensing Business Licensing Contractor's License Labor and Unemployment Insurance Department of Labor Bureau of Unemployment Compensation Taxes Maine Revenue Services General Small Business Resources Maine State Small Business Profile Maine Business Incubators Business Schools in Maine &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Nevada Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/nevada-business-resources.html</link><description><![CDATA[ Nevada State Web Site Doing Business With the State A Vendor's Guide to Nevada State Purchasing Licensing Occupational and Business Licensing Contractor's License Labor and Unemployment Insurance Department of Employment Training &amp;amp;amp; Rehabilitation Unemployment Insurance Taxes Nevada Department of Taxation General Nevada Small Business Development Center Nevada State Small Business Profile Business Schools in Nevada &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Virginia Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/virginia-business-resources.html</link><description><![CDATA[ Virginia State Web Site Doing Business With the State EVA - Virginia's Total eProcurement Solution Licensing Virginia Department of Professional and Occupational Regulation Contractor's License Labor and Unemployment Insurance Department of Labor and Industry Unemployment Insurance Services Taxes Virginia Department of Taxation General Starting a Business in Virginia Virginia Business Services Virginia Department of Business Assistance Virginia State Small Business Profile Business Schools in Virginia &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[New York Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/new-york-business-resources.html</link><description><![CDATA[ New York State Web Site Doing Business With the State Contracting With New York State Licensing Business Licenses, Business Permits Professional Licensing Contractor's License Labor and Unemployment Insurance Department of Labor Unemployment Insurance Taxes New York State Department of Taxation and Finance General e-bizNYS Empire State Development Corporation New York State Small Business Profile Business Schools in New York &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Hawaii Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/hawaii-business-resources.html</link><description><![CDATA[ Hawaii State Web Site Doing Business With the State Hawaii State Procurement Office Doing Business With the State and Other Government Agencies Licensing Hawaii Division of Professional and Vocational Licensing Hawaii Contractors Licensing Board Hawaii Board of Electricians and Plumbers Hawaii Board of Professional Engineers, Architects, Surveyors and Landscape Architects Contractor's License Labor and Unemployment Insurance Department of Labor and Industrial Relations Taxes Department of Taxation State of Hawaii General Hawaii State Small Business Profile Business Schools in Hawaii &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Michigan Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/michigan-business-resources.html</link><description><![CDATA[ Michigan State Web Site Doing Business With the State Doing Business With the State Licensing Business and Industry Licensing Contractor's License Labor and Unemployment Insurance Department of Career Development Unemployment Insurance Taxes Michigan Department of Treasury General Starting a Business Michigan State Small Business Profile Business Schools in Michigan &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Mississippi Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/mississippi-business-resources.html</link><description><![CDATA[ Mississippi State Web Site Doing Business With the State Division of Purchasing Licensing Professional Licenses Contractor's License Labor and Unemployment Insurance Unemployment Tax Taxes Mississippi State Tax Commission General How to Start a Business Business Services Mississippi State Small Business Profile Business Schools in Mississippi &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Kansas Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/kansas-business-resources.html</link><description><![CDATA[ Kansas State Web Site Doing Business With the State Kansas Department of Administration, Division of Purchases Licensing Kansas State Board of Technical Professions Contractor's License Labor and Unemployment Insurance Unemployment Insurance Taxes Kansas Department of Revenue General Operating a Business in Kansas Kansas State Small Business Profile Business Incubators Business Schools in Kansas &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[North Carolina Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/north-carolina-business-resources.html</link><description><![CDATA[ North Carolina State Web Site Doing Business With the State Business With the State Licensing Business Licenses Business Permits Occupational Licenses Contractor's License Labor and Unemployment Insurance Business Services Unemployment Insurance Taxes North Carolina Department of Revenue General Business Start-Up North Carolina State Small Business Profile Business Schools in North Carolina &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Colorado Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/colorado-business-resources.html</link><description><![CDATA[ Colorado State Web Site Doing Business With the State Colorado State Purchasing Office Colorado Department of Transportation - Project Bidding Licensing Permits and Licenses Index Colorado State Electrical Board The Colorado Examining Board of Plumbers Colorado Board of Examiners of Architects Colorado Board of Registration for Professional Engineers and Professional Land Surveyors Contractor's License Labor and Unemployment Insurance Department of Labor and Employment Unemployment Insurance Tax Taxes Colorado Department of Revenue General Colorado Business Resource Guide Colorado State Small Business Profile Business Schools in Colorado &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[South Dakota Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/south-dakota-business-resources.html</link><description><![CDATA[ South Dakota State Web Site Doing Business With the State Office of Procurement Management Licensing Professional and Occupational Licensing Contractor's License Labor and Unemployment Insurance Department of Labor Unemployment Insurance Division Taxes South Dakota Department of Revenue General Doing Business in South Dakota South Dakota State Small Business Profile South Dakota Business Incubators Business Schools in South Dakota &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Missouri Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/missouri-business-resources.html</link><description><![CDATA[ Missouri State Web Site Doing Business With the State Vendor Information Licensing Licenses and Registration Checklist Professional Registration Contractor's License Labor and Unemployment Insurance Department of Labor and Industrial Relations Unemployment Insurance Taxes Missouri Department of Revenue General Missouri Division of Business Development and Trade Missouri WORKS! Missouri Business Resource Center Missouri State Small Business Profile Business Schools in Missouri &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Tennessee Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/tennessee-business-resources.html</link><description><![CDATA[ Tennessee State Web Site Doing Business With the State Doing Business with Tennessee Licensing Professional Licenses, Permits &amp;amp;amp; Certifications Contractor's License Labor and Unemployment Insurance Department of Labor and Workforce DevelopmentDivision of Employment Security (Unemployment Insurance) Taxes Tennessee Department of Revenue General One Stop Business Resource Tennessee Department of Economic and Community Development Tennessee State Small Business Profile Business Schools in Tennessee &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Pennsylvania Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/pennsylvania-business-resources.html</link><description><![CDATA[ Pennsylvania State Web Site Doing Business With the State Doing Business With the Commonwealth Licensing Pennsylvania Online Licensing Contractor's License Labor and Unemployment Insurance Department of Labor and Industry Unemployment Compensation Taxes Pennsylvania Department of Revenue General Business in Pennsylvania Pennsylvania Department of Community and Economic Development Pennsylvania Bulletin Start a Business Pennsylvania State Small Business Profile Business Schools in Pennsylvania &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Massachusetts Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/massachusetts-business-resources.html</link><description><![CDATA[ Massachusetts State Web Site Doing Business With the State Business With the Government Licensing License Types, Forms, and Requirements Massachusetts Board of Building Regulations and Standards Contractor's License Labor and Unemployment Insurance Division of Employment and Training Unemployment Insurance Taxes Massachusetts Department of Revenue General Getting Started in Massachusetts Massachusetts State Small Business Profile Business Schools in Massachusetts &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Indiana Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/indiana-business-resources.html</link><description><![CDATA[ Indiana State Web Site Doing Business With the State Guide to Doing Business With the State Licensing Licensing and Permits Contractor's License Labor and Unemployment Insurance Department of Labor Department of Workforce Development Taxes Indiana Department of Revenue General Business Owner's Guide to State Government Indiana State Small Business Profile Business Schools in Indiana &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Montana Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/montana-business-resources.html</link><description><![CDATA[ Montana State Web Site Doing Business With the State State Bids and Proposals Licensing Business and Occupational Licensing Bureau Montana State Electrical Board Montana Board of Landscape Architects Montana Board of Plumbers Montana Board of Professional Engineers and Land Surveyors Montana Board of Construction Blasters Montana Board of Crane/Hoisting Machine Operators Contractor's License Labor and Unemployment Insurance Department of Labor and Industry Unemployment Insurance Division Taxes Montana Department of Revenue General How to Launch a New Business Department of Commerce Business Resources Program Montana State Small Business Profile Business Schools in Montana &amp;amp;nbsp; Operating a Small Business Federal Government...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[California Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/california-business-resources.html</link><description><![CDATA[ California State Web Site Doing Business With the State Doing Business With the State Licensing Business Permits, Licensing and Registration Contractor's License Labor and Unemployment Insurance Employment Development Department Unemployment Insurance Taxes California Tax Information Center California Franchise Tax Board General California Health Coverage Guide California State Small Business Profile Business Schools in California &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[New Jersey Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/new-jersey-business-resources.html</link><description><![CDATA[ New Jersey State Web Site Doing Business With the State Doing Business with NJ Licensing Licensing and Permitting Contractor's License Labor and Unemployment Insurance Department of Labor Unemployment Insurance Taxes New Jersey Division of Taxation General Starting a Business in New Jersey New Jersey Business Sources New Jersey State Small Business Profile Business Schools in New Jersey &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Vermont Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/vermont-business-resources.html</link><description><![CDATA[ Vermont State Web Site Doing Business With the State State Procurement and Vendor Information Licensing Business Registration Professional Licensing Contractor's License Labor and Unemployment Insurance Department of Labor and Industry Taxes Vermont Department of Taxes General Vermont Business Assistance Network Doing Business in Vermont Vermont Economic Development Authority Vermont State Small Business Profile Vermont Business Incubators Business Schools in Vermont &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[New Mexico Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/new-mexico-business-resources.html</link><description><![CDATA[ New Mexico State Web Site Doing Business With the State State Purchasing Division Licensing Regulation and Licensing Department Contractor's License Labor and Unemployment Insurance Department of Labor Employer Services Taxes New Mexico Taxation and Revenue Department General New Mexico Economic Development Department New Mexico State Small Business Profile Business Schools in New Mexico &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Kentucky Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/kentucky-business-resources.html</link><description><![CDATA[ Kentucky State Web Site Doing Business With the State How to Do Business with the Commonwealth of Kentucky Licensing Kentucky One Stop Business Licensing Program Kentucky Business Licensing Program for Construction Kentucky State Board of Examiners and Registration of Architects Contractor's License Labor and Unemployment Insurance Department for Employment Services Unemployment Insurance Taxes Kentucky Revenue Cabinet General Kentucky Cabinet for Economic Development Kentucky State Small Business Profile Kentucky Business Incubators Business Schools in Kentucky &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[West Virginia Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/west-virginia-business-resources.html</link><description><![CDATA[ West Virginia State Web Site Doing Business With the State Vendor Resource Center Licensing West Virginia Division of Labor Contractor Licensing Business Registration Forms Contractor's License Labor and Unemployment Insurance Division of LaborUnemployment Compensation Taxes West Virginia State Tax Department General West Virginia Economic Development Office West Virginia State Small Business Profile Business Schools in West Virginia &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Arizona Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/arizona-business-resources.html</link><description><![CDATA[ Arizona State Web Site Doing Business With the State Doing Business With Arizona Arizona Department of Transportation - Contracts and Specifications Section Licensing Licensing, Certification Contractor's License Labor and Unemployment Insurance Industrial Commission Unemployment Insurance Benefits Taxes Arizona Department of Revenue General Arizona State Small Business Profile Business Schools in Arizona &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Arkansas Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/arkansas-business-resources.html</link><description><![CDATA[ Arkansas State Web Site Doing Business With the State Office of State Procurement Licensing State of Arkansas Contractor Arkansas Heating, Ventilation, Air Conditioning, and Refrigeration Licensing Board Board of Electrical Examiners of the State of Arkansas Arkansas State Committee of Plumbing Examiners Contractor's License Labor and Unemployment Insurance Department of Labor Taxes Arkansas Office of Income Tax Administration General Arkansas State Small Business Profile Business Schools in Arkansas &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Wyoming Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/wyoming-business-resources.html</link><description><![CDATA[ Wyoming State Web Site Doing Business With the State Procurement Licensing Board of Registration for Professional Engineers and Professional Land Surveyors Professional Licensing Boards Contractor's License Labor and Unemployment Insurance Department of Employment Unemployment Insurance Taxes Wyoming Department of Revenue General Wyoming Small Business Development Center Chambers of Commerce Wyoming Business Council Wyoming State Small Business Profile Business Schools in Wyoming &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Delaware Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/delaware-business-resources.html</link><description><![CDATA[ Delaware State Web Site Doing Business With the State Business With the State Delaware Department of Transportation - Competitive Bidding Advertising/Bid Calendar Licensing Division of Professional Regulation Delaware Association of Professional Engineers Contractor's License Labor and Unemployment Insurance Department of Labor - Employer Services Division of Unemployment Insurance Taxes State of Delaware - Department of Finance - Division of Revenue Public Works Delaware Division of Purchasing Contracting Unit Definitions and General Provisions Guide General Doing Business in Delaware Delaware State Small Business Profile Business Schools in Delaware &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Nebraska Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/nebraska-business-resources.html</link><description><![CDATA[ Nebraska State Web Site Doing Business With the State State Purchasing Bureau Licensing Nebraska Professional and Occupational Licenses Contractor's License Labor and Unemployment Insurance Department of Labor/Workforce Development Unemployment Insurance Taxes Nebraska Department of Revenue General Business Forms Search Nebraska Department of Economic Development Nebraska State Small Business Profile Business Schools in Nebraska &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[South Carolina Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/south-carolina-business-resources.html</link><description><![CDATA[ South Carolina State Web Site Doing Business With the State Department of Procurement, Materials Management Office Licensing Licenses/Permits Professional and Occupational Licensing Boards Contractor's License Labor and Unemployment Insurance Department of Labor, Licensing, and RegulationUnemployment Insurance Taxes South Carolina Department of Revenue General South Carolina Business One-Stop South Carolina State Small Business Profile Business Schools in South Carolina &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business South Carolina Business Incubators...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[North Dakota Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/north-dakota-business-resources.html</link><description><![CDATA[ North Dakota State Web Site Doing Business With the State Doing Business With the State of North Dakota Licensing Licenses for Businesses and Professionals Contractor's License Labor and Unemployment Insurance Department of Labor Unemployment Insurance Taxes North Dakota State Tax Department General North Dakota Economic Development and Finance Starting a Business North Dakota State Small Business Profile Business Schools in North Dakota &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Oregon Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/oregon-business-resources.html</link><description><![CDATA[ Oregon State Web Site Doing Business With the State Vendor Information Program Licensing Licenses and Permits Contractor's License Labor and Unemployment Insurance Bureau of Labor and Industries Unemployment Insurance Taxes Oregon Department of Revenue General BusinessInPortland Oregon Department of Consumer &amp;amp;amp; Business Servics Economic and Community Development Department Oregon State Small Business Profile Business Schools in Oregon &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Ohio Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/ohio-business-resources.html</link><description><![CDATA[ Ohio State Web Site Doing Business With the State Doing Business with Ohio Licensing Licenses and Permits Contractor's License Labor and Unemployment Insurance Ohio Employers Bureau of Unemployment Compensation Tax Taxes Ohio Department of Taxation Forms General Ohio 1st Stop Business Connection Ohio Small Business Development Center Ohio State Small Business Profile Business Schools in Ohio &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Georgia Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/georgia-business-resources.html</link><description><![CDATA[ Georgia State Web Site Doing Business With the State Doing Business With the State of Georgia Georgia Department of Transportation Contract Administration Licensing Georgia State Construction Industry Licensing Board Georgia Secretary of State Professional Licensing Board Division Georgia First Stop Business Information Center Contractor's License Labor and Unemployment Insurance Department of Labor Unemployment Insurance Taxes Georgia Department of Revenue General Georgia State Small Business Profile Business Schools in Georgia &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Illinois Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/illinois-business-resources.html</link><description><![CDATA[ Illinois State Web Site Doing Business With the State Selling to the State of Illinois Licensing Illinois Department of Financial and Professional Regulation Contractors Labor and Unemployment Insurance Department of Employment Security Unemployment Insurance Taxes Illinois Department of Revenue General Starting a Business in Illinois Illinois State Small Business Profile Business Schools in Illinois &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Wisconsin Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/wisconsin-business-resources.html</link><description><![CDATA[ Wisconsin State Web Site Doing Business With the State VendorNet Licensing License, Permit, and Registration Services Labor and Unemployment Insurance Department of Workforce Development Unemployment Insurance Taxes Wisconsin Department of Revenue General Forward Wisconsin Chamber of Commerce Cities, Towns and Villages Counties Economic Development Association Wisconsion Office of the Small Business Administration Build Your Business Wisconsin Wisconsin State Small Business Profile Business Schools in Wisconsin &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item><item><title><![CDATA[Connecticut Business Resources]]></title><link>http://www.smallbusinessnotes.com/small-business-resources/connecticut-business-resources.html</link><description><![CDATA[ Connecticut State Web Site Doing Business With the State Doing Business With the State Licensing Connecticut Department of Consumer Protection - License Services Division Connecticut Department of Consumer Protection - License Services Division - New Home Builders Connecticut Licensing Information Center Contractor's License Labor and Unemployment Insurance Department of Labor Unemployment Insurance Tax Information Taxes Connecticut Department of Revenue Services General Connecticut State Small Business Profile Business Schools in Connecticut &amp;amp;nbsp; Operating a Small Business Federal Government Resources Books about Operating a Small Business...]]></description><pubDate>November  9, 2010  7:41 PM</pubDate></item></rss>