This Web Business IV: Business Entity Options
http://alistapart.com/articles/business4/

Kramer, Scott
List Apart, A
2003

Abstract:

You've mastered Photoshop, Flash, CSS, PHP, ASP, XHTML and JavaScript; studied usability, accessibility, and information architecture; and can fake your way through XML. But there's more to running a web business than that. Part Four of a continuing series.