Journal Issue:
Limited Liability Companies: Income Tax Treatment
Agricultural Law Digest: Volume 4, Issue 13
Limited Liability Companies: Income Tax Treatment
Agricultural Law Digest: Volume 4, Issue 13
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Article
Limited Liability Companies: Income Tax Treatment (Second of three parts)
(
1993-07-09)
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.
Article
Cases, Regulations and Statutes
(
1993-07-09)