Journal Issue:
Limited Liability Companies: Income Tax Treatment Agricultural Law Digest: Volume 4, Issue 13

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Limited Liability Companies: Income Tax Treatment (Second of three parts)
( 1993-07-09) Harl, Neil ; Iowa State University Digital Repository

In most instances, a major reason for forming limited liability companies (LLCs) is to obtain the income tax treatment of a partnership. Although the IRS rulings issued to date generally support that outcome, careful attention is needed in structuring an LLC to assure taxation as a partnership.

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Cases, Regulations and Statutes
( 1993-07-09) Achenbach, Robert ; Iowa State University Digital Repository
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