Proposed Regulations Recognize Uniqueness of LLCs and Other Passthrough Entities: Passive Loss Rules Relaxed
dc.contributor.author | Harl, Neil | |
dc.contributor.department | Iowa State University Digital Repository | |
dc.date | 2018-02-19T06:17:35.000 | |
dc.date.accessioned | 2020-06-29T22:57:05Z | |
dc.date.available | 2020-06-29T22:57:05Z | |
dc.date.embargo | 2017-12-18 | |
dc.date.issued | 2012-02-17 | |
dc.description.abstract | <p>The decade-long battle to establish that members of limited liability companies, limited liability partnerships and other pass-through entities are not mirror images of limited partners in a limited partnership for passive activity loss purposes<strong>1 </strong>reached a new level on November 28, 2011.<strong>2 </strong>On that date, the Department of the Treasury issued proposed regulations agreeing that members of LLCs and LLPs should not be treated the same as limited partners for passive activity loss purposes.<strong>3 </strong>That shift in authority is immensely important to members of LLCs and LLPs.</p> | |
dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol23/iss4/1/ | |
dc.identifier.articleid | 2117 | |
dc.identifier.contextkey | 11265734 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | aglawdigest/vol23/iss4/1 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3644 | |
dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol23/iss4/1/AgLawDigest_v23n04_01.pdf|||Fri Jan 14 17:51:50 UTC 2022 | |
dc.subject.disciplines | Agricultural and Resource Economics | |
dc.subject.disciplines | Agricultural Economics | |
dc.subject.disciplines | Agriculture Law | |
dc.subject.disciplines | Public Economics | |
dc.title | Proposed Regulations Recognize Uniqueness of LLCs and Other Passthrough Entities: Passive Loss Rules Relaxed | |
dc.type | article | |
dc.type.genre | article | |
dspace.entity.type | Publication | |
relation.isJournalIssueOfPublication | 01a6e246-13b1-413c-9bd2-9068f56de3aa | |
relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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