Limited Liability Companies: Eligibility for Cash Accounting (Third of three parts) Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-18T12:37:02.000 2020-06-29T22:59:12Z 2020-06-29T22:59:12Z 2017-05-30 1993-07-23
dc.description.abstract <p>For farm operations, which historically have been permitted to use the cash method of accounting even though inventories are a material income determining factor, a major concern with limited liability companies (LLCs) is whether the cash method of accounting is available to such entities. At the moment, a substantial question exists about eligibility for cash accounting, particularly if LLC members are viewed as limited partners in the event the LLC is classified as a partnership for federal income tax purposes.</p>
dc.identifier archive/
dc.identifier.articleid 1195
dc.identifier.contextkey 10225646
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol4/iss14/1
dc.source.bitstream archive/|||Fri Jan 14 17:39:19 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 Limited Liability Companies: Eligibility for Cash Accounting (Third of three parts)
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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