Are Members of LLCs "Limited Partners"?

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dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T03:32:36.000
dc.date.accessioned 2020-06-29T22:55:11Z
dc.date.available 2020-06-29T22:55:11Z
dc.date.embargo 2017-11-15
dc.date.issued 2008-07-18
dc.description.abstract <p>Recent audit activity, particularly in the Plains states indicates that the Internal Revenue Service is becoming concerned once again about passive activity losses in the agricultural sector.1 The focus seems to be on limited liability companies (LLCs) which have become a popular choice for organizing business and investment ventures.2 The key question with LLCs and passive activity losses is whether a member of an LLC is considered for income tax purposes to be a limited partner.3</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol19/iss14/1/
dc.identifier.articleid 1935
dc.identifier.contextkey 11058832
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol19/iss14/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3363
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol19/iss14/1/AgLawDigest_v19n14_01.pdf|||Fri Jan 14 17:50:34 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 Are Members of LLCs "Limited Partners"?
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication e45b975e-042f-4e5a-a4ed-df79b9ada725
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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