Proposed Regulations Recognize Uniqueness of LLCs and Other Passthrough Entities: Passive Loss Rules Relaxed

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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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