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LLCs: entry-level tax considerations. (limited liability companies): An article from: The Tax Adviser
Hal, Jr. McKinney
$5.95
About this product:
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1995. The length of the article is 787 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: Businesses considering use of the limited liability company (LLC) structure to operate should be aware of income tax, estate tax and employment tax issues and limitations involved with becoming an LLC. The discount that would be applied to a decedent's interest in the LLC is not yet resolved. The IRS also needs to provide additional guidance on the question of self-employment taxation of non-managers. Other tax options available to corporations, partnerships and S corporations may not be available to LLCs.
Citation Details
Title: LLCs: entry-level tax considerations. (limited liability companies)
Author: Hal, Jr. McKinney
Publication: The Tax Adviser (Magazine/Journal)
Date: August 1, 1995
Publisher: American Institute of CPA's
Volume: 26 Issue: n8 Page: 486(3)
Distributed by Thomson Gale