... business location, you’re using the trade name as a mark—either a trademark or a service mark. As you can see, a name can wear a bunch of different hats: It can be a trade name, a legal name, ... specializing in small business and intellectual property issues. She is the author of The Small Business Start- Up Kit (national and California editions) and Starting and Building a Nonprofit, and ... in the business (rather than doling it out as salaries and bonuses), they opt for corporate-style taxation. 12 | THE SMALL BUSINESS START UP KIT most lawsuits and claims against the business...