A selected bibliography.In the last few years, the Years, The the seven decades of Eleanor Pargiter’s life. [Br. Lit.: Benét, 1109] See : Time proliferation of limited liability companies (LLCs) and limited liability partnerships (LLPs) has generated a myriad of related publications, articles and other resources. The following is a list of materials that CPAs may find useful when doing research in this area. Journals Journal of Limited Liability Companies Quarterly Warren, Gorham & Lamont Subscription Software CCH CCH Colegio de Ciencias y Humanidades (Spanish) CCH Certified Clinical Hypnotherapist CCH Cook County Hospital CCH Certified in Classical Homeopathy CCH Country Club Hills (Fairfax City, VA, USA) Tax Assistant for Limited Liability Companies Updated at least quarterly 1-800-344-3734 Newsletters Limited, Liability Company Reporter Bimontly Business Entity Press 1-800-682-7318 E-mail:llcr@tcd.net Limited Liability Entities Bimontly Data Trace Publishing Company 1-800-342-0454 Limited Liability Companies Advisor Monthly CCH 1-800-344-3734 Pass-through Taxation Bimonthly bi·month·ly adj. 1. Happening every two months. 2. Happening twice a month; semimonthly. adv. 1. Once every two months. 2. Twice a month; semimonthly. n. pl. Warren, Gorham & Lamont 1-800-950-1210 Books Taxation of Limited Liability Companies David J David J. Haskins (b. April 24, 1957, in Northampton, England) is a British alternative rock musician. He was the bassist for the seminal gothic rock band Bauhaus. Life and work . Cartano http://www.loop.com./~cartano//llc.htm Guide to Limited Liability Companies (4 vols.) Michael E. Mares and Stephen E. Pascarella, II Practitioners Publishing Co., 1996 and supp. 1-800-323-8724 Limited Liability Companies: Tax and Business Law Carter G. Bishop and Daniel S. Kleinberger Warren, Gorham & Lamont, 1994 and supp. 1-800-950-1210 Bromberg and Ribstein on Limited Liability Partnerships and the Revised Uniform Partnership Act Alan R. Bromberg and Larry E. Ribstein Aspen Law and Business Publishers, 1996 1-800-447-1717 Limited Lability lability /la·bil·i·ty/ (lah-bil´i-te) 1. the quality of being labile. 2. in psychiatry, emotional instability. lability the quality of being labile. Companies: Formation, Operation and Conversion Edited by Robert W. Wood Robert Williams Wood (May 2, 1868 – August 11, 1955) was an American physicist. He was a careful experimenter who made particular contributions to optics. He is probably best known for his work discrediting the purported phenomenon of N rays. John Wiley John Wiley may refer to:
Limited Liability Company & Partnership Answer Book Alson R. Martin Aspen Law & Business Publishers, 1996 1-800-447-1717 State Limited Liability Company Laws Edited by Michael A. Bamberger & Arthur J. Jacobson Aspen Law & Business Publishers, 1993 and supp. 1-800-447-1717 Limited Liability Company Handbook: Law, Sample Documents, Forms Mark A. Sargent and Walter D. Schwidetzky Clark Boardham Callaghan (West Group), 1992 and supp. 1-800-323-1336 Ribstein & Keatinge on Limited Liability, Companies (5 vols.) Larry E. Ribstein and Robert R. Keatinge Clark Boardman Callaghan (West Group), 1992 and supp. 1-800-323-1336 Limited Liability, Companies: Law, Practice, & Forms (4 vols.) Jeffrey C. Rubenstein, Lawrence H. Brenman and Nicholas G. Karambelas Clark Boardman Callaghan (West Group), 1994 and supp. 1-800-323-1336 Schorr on New York New York, state, United States New York, Middle Atlantic state of the United States. It is bordered by Vermont, Massachusetts, Connecticut, and the Atlantic Ocean (E), New Jersey and Pennsylvania (S), Lakes Erie and Ontario and the Canadian province of Limited Liability Companies & Partnerships Brian L. Schorr Clark Boardman Callaghan (West Group), 1994 and supp. 1-800-323-1336 State Tax Treatment of LLCs Francis X. Mellon RIA (Rich Internet Application) A Web-based application that approaches the speed and elegance of a local application. An RIA may refer to a browser-based application that uses AJAX or another enhanced coding technique. (STT STT State Street Corporation (stock symbol) STT Suomen Tietotoimisto (Finnish National News Agency) STT Secure Transaction Technology STT Surface Tension Transfer (welding) 95), 1995 and supp. 1-800-431-9025 Limited Lability Companies Francis X. Mellon RIA (LLC (Logical Link Control) See "LANs" under data link protocol. LLC - Logical Link Control 95), 1995 and supp. 1-800-431-9025 Starting a Limited Liability, Company Martin M. Shenkman, Samuel Weiner and Ivan Taback John Wiley & Sons, Inc., 1996 1-800-594-5396 The Limited Lability Company: The Better Alternative William D. Bagley and Philip P. Whynott Pioneer Printing, 1992 1-800-282-4552 The Limited Liability Company William D. Bagley and Philip P. Whynott James Publishing Company, 1994 and supp. 1-800-440-4780 The Essential Limited Lability, Company Handbook Lisa A. Alber Oasis Press/PSI Research through the Edward Lowe Foundation, 1995 1-800-357-5693 Form Your Own Limited Liability, Company Anthony Mancuso Nolo Press, 1996 1-800-992-6656 Limited Liability Companies Guide: Planning and Compliance for Today's Practitioner James C. Thomas and John C. Morgan Harcourt Brace Professional Publishing, 1995 1-800-831-7799 Choosing the Right Business Entity William R. Bischoff Harcourt Brace Professional Publishing, 1996 1-800-831-7799 How to Form and Operate a Limited Liability Company: A do-it-yourself guide Gregory C. Damman Self-Counsel Press through the Edward Lowe Foundation, 1995 1-800-357-5693 Choosing a Business Entity in the 1990s Coopers & Lybrand "Choice of Entity" National Tax Services 1800 M Street, N.W Washington, D.C. 20077-5984 How to Profit by Forming Your Own Limited Liability Company Scott E. Friedrnm Upstart Publishing, 1996 1-800-727-1766 Forming and Using Limited Liability Companies and Limited Liability Partnerships (3 vols.) Numerous Authors Practising Law Institute Practising Law Institute (PLI) is a non-profit Continuing Legal Education (CLE) organization chartered by the Regents of the University of the State of New York, founded in 1933. [1] "..., 1996 and supp. 1-800-260-4754 Tax Planning Tax planning Devising strategies throughout the year in order to minimize tax liability, for example, by choosing a tax filing status that is most beneficial to the taxpayer. for Corporate Joint Ventures, Partnerships and Other Strategic Alliances (3 vols.) Numerous Authors Practising Law Institute, 1996 and supp. Guide to Limited Liability, Companies CCH (3d ed.), 1996 1-800-344-3734 What You Ought to Know, About Limited Liability Companies (Booklet) CCH, 1996 1-800-344-3734 Limited Liability, Companies Reporter J. Marc Ward CCH, 1993 and supp. 1-800-344-3734 Limited Liability Partnerships and Limited Liability Limited Partnerships (Treatise) J. William Callison Shepard's/McGraw Hill, 1995 1-800-525-2474 Formation, Operation and Taxation of Limited Liability Companies J. William Callison West Publishing Co., 1995 1-800-328-9352 Partnership and Limited Liability Companies (LLCs): Uniform Acts Laws that are designed to be adopted generally by all the states so that the law in one jurisdiction is the same as in another jurisdiction. Uniform acts or laws are prepared and sponsored by the National Conference of Commissioners on Uniform State Laws, whose members are , Taxation, Drafting, Securities, and Bankruptcy (2 vols.) ALI-ABA, 1994 and supp. 1-800-253-6397 (ext. 1650) Partnership and LLC Litigation An action brought in court to enforce a particular right. The act or process of bringing a lawsuit in and of itself; a judicial contest; any dispute. When a person begins a civil lawsuit, the person enters into a process called litigation. Manual: Actions for Accounting and Other Remedies James R. Burkhard ALI-ABA, 1995 and supp. 1-800-253-6397 (ext. 1650) Basics of LLCs and LLPs: A Walk-Through Stuart Levine, Catherine B. Mabry and Marshall B. Paul MICPEL MICPEL Maryland Institute for Continuing Professional Education of Lawyers, Inc. , 1996 1-800-787-0068 Limited Liability Entity Institute (Third Annual) Michael P. Donnelly, et al. MICPEL, 1996 1-800-787-0068 Continuing Professional Education Limited Liability Companies Francis X. Mehon RIA (VPLLC), 1995 Practice Management -- Limited Liability Companies Cindy Seipel West Publishing Co., June 1995 1-800-937-8273 The Limited Liability Company Leslie S. Patrick Center for Continuing Education continuing education: see adult education. continuing education or adult education Any form of learning provided for adults. In the U.S. the University of Wisconsin was the first academic institution to offer such programs (1904). , March 1996, 1-800-443-6353 Limited Liability, Companies: Explanation and Analysis Maurice M. Cashin CCH (2d ed.), October 1995 1-800-344-3734 Pass-Through Entities Income Tax Refresher Course: Preparing Returns for LLCs, Partnerships and S Corporations Sidney Kess and Barbara Weltman CCH, November 1996 1-800-344-3734 Choice of Business Entity: More Options for New and Operating Businesses ALI-ABA, February 1995 1-800-253-6397 (ext. 1650) Choice of Entity for Professional Practices: Tax Considerations ALI-ABA, Spring 1994 1-800-253-6397 (ext. 1650) Planning and Using Limited Liability Vehicles: Limited Liability Partnerships, Limited Liability Companies, Limited Partnerships, and Limited Liability Limited Partnerships ALI-ABA, March 1996 1-800-253-6397 (ext. 1650) LLC Revolution: LLCs versus S Corporations Brent A. Armstrong Hamilton Square Hamilton Square in Birkenhead, Wirral, England is a town square first started in 1826 and designed by James Gillespie Graham. The land on which the square was developed was purchased in 1824 by Scottish shipbuilder William Laird (1780-1841). Press, 1995 1-800-394-6275 The New Limited Liability Entities -- LLCs and LLPs Sharon L. Hawke MicroMash, 1996 1-800-272-7277 Best Articles by Category * General overview/history Ale, John C., "An Introduction to Limited Liability Companies," The Practical Tax Lawyer, December 1992, pp. 35-44 Banoff, Sheldon I., "Top Ten Reasons for Professionals to Consider Using LLCs," Taxes, September 1995, pp. 515-520 Cohen cohen or kohen (Hebrew: “priest”) Jewish priest descended from Zadok (a descendant of Aaron), priest at the First Temple of Jerusalem. The biblical priesthood was hereditary and male. , Jerome B., "Limited Liability Companies: A New Choice of Entity for Tax Planners," The Practical Tax Lawyer, Winter 1993, pp. 39-52 Gazur, Wayne, "The Limited Liability Company Experiment: Unlimited Flexibility, Uncertain Role," Law & Contemporary Problems, Spring 1995, pp. 135-185 Horwood, Pichard M. and Hechtman, J. A., "The Limited Liability Company: The New Kid in Town," The Journal of Corporate Taxation, Winter 1994, pp. 334-350 Koutrodimos, Demetrios P, Buehrle, Edward V Edward V, 1470–83?, king of England (1483), elder son of Edward IV and Elizabeth Woodville. His father's death (1483) left the boy king the pawn of the conflicting ambitions of his paternal uncle, the duke of Gloucester (later Richard III) and his maternal . and Moore, Charles K., "LLCs Can Protect Members and Provide Flexible Operations," Taxation for Accountants, January 1994, pp. 30-37 Leimberg, Stephan R. and Kurlowicz, Ted, "The Financial Services The examples and perspective in this article or section may not represent a worldwide view of the subject. Please [ improve this article] or discuss the issue on the talk page. Professional's Guide to Limited Liability Companies (LLCs)," The Journal of the America Society of CLU (language) CLU - (CLUster) An object-oriented programming language developed at MIT by Liskov et al in 1974-1975. CLU is an object-oriented language of the Pascal family designed to support data abstraction, similar to Alphard. & ChFC, November 1994, pp. 48-57 Martin, Donald, "LLC: A Business Form Worth Considering," The National Public Accountant, November 1994, pp. 32-44 Schatz, Louis B., Gorski, Walter J. and Schatz, Nathan, "What Every Insurance Professional Needs to Know About Limited Liability Companies," Journal of the American Society of CLU & ChFC, May 1996, pp. 80-90 Ward, J. Marc, "An Overview of Limited Liability Companies," The Practical Real Estate Lawyer, March 1993 pp. 61-73 * Entity classification "Drafting LLC-Partnership Agreements Pending `Check-The-Box,'" The Journal of Taxation, April 1996, pp. 254-255 Adams, Kimberely J., "Proposed Regs Aid LLC Classification," National Underwriter, July 22, 1996, pp. 17-19 Frost, Steven G., "Doubts Still Remain as to When an Entity Will Be Taxed as a Partnership," The Journal of Taxation, December 1993, pp. 376-383 Horwood, Richard M. and Hechtman, J. A., "The IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. Provides a Roadmap for LLC Taxation," The Journal of Corporate Taxation, Autumn 1995, pp. 247-254 Jordan, Martha W. and Kloepfer, Peter K., "The Limited Liability Company: Beyond Classification," Taxes, April 1991, pp. 203-212 Kalinka, Susan, "The Limited Liability Company and Sub-chapter S: Classification Issues Revisited," University of Cincinnati The University of Cincinnati is a coeducational public research university in Cincinnati, Ohio. Ranked as one of America’s top 25 public research universities and in the top 50 of all American research universities,[2] Law Review, December 1992, pp. 1083-1103 McKinney, H., Jr., "How to Ensure Partnership Tax Treatment for an LLC," The Tax Adviser, August 1995, pp. 481-483 McKinney, H., Jr., "LLCs: Entry-Level Tax Considerations," The Tax Adviser, August 1995, pp. 486-488 Schmalz schmaltz also schmalz n. 1. Informal a. Excessively sentimental art or music. b. Maudlin sentimentality. 2. Liquid fat, especially chicken fat. , John G. and Starr, Samuel P., "IRS Provides Welcome Certainty in the Classification of LLCs as Partnerships," The Journal of Taxation, May 1995, pp. 260-265 Wirtz, Francis J. and Harris, Kenneth L., "Assessing the Long-Awaited LLC Classification Guidelines," Taxes, February 1995, pp. 51-62 * Comparison with other entities Altieri, Mark P., "Considerations in Determining Whether to Elect S Corporation or LLC Status," The Tax Adviser, September 1996, pp. 547-553 Cain, R. and Garrison, L.R., "The Limited Liability Company: When Is It the Right Choice?," The Journal of State Taxation, Spring 1993, pp. 52-62 Cecil, H. Wayne, Ciccotello, Conrad S. and Grant, C. Terry, "The Choice of Organizational Form," Journal of Accountancy, December 1995, pp. 45-52 Hamm, Richard A. and Sklar, Bradley J., "The Limited Liability Company: A New Type of Borrowing Entity," Journal of Commercial Lending, March 1994, pp. 14-23 Melcher, Peter J., "Estate Planning Estate Planning The overall planning of a person's wealth, including the preparation of a will and the planning of taxes after the individual's death. Notes: Contrary to popular belief, estate planning involves much more than preparing a will, and it is not only for the Advantages of LLCs Over S Corporations," Taxes, March 1995, pp. 14-23 Miller, Carol J. and Bunn, Radie, "Limited Liability Companies: "The Best of Both Worlds," The National Public Accountant, February 1995, pp. 36-47 Parker, R. L., "Corporate Benefits Without Corporate Taxation: Limited Liability Company and Limited Partnership Solutions to the Choice of Entity Dilemma," San Diego San Diego (săn dēā`gō), city (1990 pop. 1,110,549), seat of San Diego co., S Calif., on San Diego Bay; inc. 1850. San Diego includes the unincorporated communities of La Jolla and Spring Valley. Coronado is across the bay. Law Review, Summer 1992, pp. 399-496 Samuelson, Donald P., Cavett, Gary M. and Clifton, James Clifton, James (1927– ) anthropologist; born in St. Louis. He received a Ph.D. from San Francisco State in 1960 and taught at Colorado and Kansas before becoming codirector of the Developmental Change Program at the University of Wisconsin: Green W., "Choosing the Form of Business for Professionals," Taxation for Accountants, January 1995, pp. 28-34 Weiner, A. E., "Considerations When Asking: To Be or Not To Be To Be or Not to Be can refer to:
Witner, Larry and Simons, Kathleen, "Tax Aspects of Limited Liability Companies," The CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. Journal, August 1993, pp. 22-32 Zeidman, David S., "Workout or Bankruptcy's Effects Depend on Entity," Taxation for Accountants, July 1995, pp. 38-47 * Election parameters Baldwin, D. M., "Creating the Limited Liability Company," Legal Assistant Today, March/April 1993, pp. 92-100 Clolery, Paul, "LLPs/LLCs: Bulletproofing Your Firm," The Practical Accountant, September 1994, pp. 24-32 Frost, Steven G., "Square Peg, Meet Round Hole: Classifying LLC Members as General Partners or Limited Partners for Federal Tax Purposes," Taxes, December 1995, pp. 676-714 Harris, K. L. and Wirtz, F. J., "Corporate Governance Corporate Governance The relationship between all the stakeholders in a company. This includes the shareholders, directors, and management of a company, as defined by the corporate charter, bylaws, formal policy, and rule of law. , Limited Liability Companies and the IRS's View of Centralized Management," Taxes, April 1993, pp. 225-231 Mares, Michael E., Pascarella, Stephen E. and White III, Albert S., "The Importance of a Well-Drafted LLC Operating Agreement An operating agreement is an agreement among limited liability company ("LLC") members governing the LLC's business, and Member's financial and management rights and duties. No state requires an LLC to have an Operating agreement. ," The Tax Adviser, August 1996, pp.484-487 Miller, Sandra K., "Increased Flexibility of Limited Liability Company Operating Agreements Raises Questions About Tax Treatment," Taxes, October 1994, pp. 411-422 Wirtz, Francis J., "Section 469: Material Participation Standards for LLC Members," Taxes, July 1996, pp. 411-422 Wirtz, Francis J. and Harris, Kenneth L., "The Emerging Use of the Limited Liability Company," Taxes, June 1992, pp. 377-397 * Conversion "Less Paperwork in Partnership-to-LLC Conversion," Taxation for Accountants, June 1995, p. 365 "No Termination or Gain on Change of Partnership to LLC," The Journal of Taxation, March 1994, pp. 162-163 Cochran, Carol M., Blazek, Michele M. and Elliott, Patricia C., "The Costs of Converting a Partnership to an LLC," The Tax Adviser, August 1995, pp. 455-464 Crowley, Michael J., "Rev. Rul. 95-37: Conversion of a Partnership Interest into an LLC Interest," The Tax Adviser, September 1995, pp. 543-544 Erickson, Paul and Sanders, Buddy J., "Avoiding the Tax Bite in Converting to an LLC," Taxation for Accountants, August 1995, pp. 74-78 Etkind, Steven M., "Estate Planning Issues When Converting an S Corporation into an LLC," The CPA Journal, August 1995, pp. 56-57 Lipton, Richard M., "Choice of Entity: How to Choose, How to Change," Taxes, June 1994, pp. 309-326 Summa, Jeffrey D., "Should You Convert to a Limited Liability Company?," Journal of the American Society of CLU & ChFC, January 1996, pp. 57-61 Wells, Thomas M. and Pantano, Anthony, "Should You Convert to a Limited Liability Company?," The Practical Tax Lawyer, Winter 1995, pp. 13-17 * Resolving particular issues Baptiste, Phillip J. and Moore, Tracy J., "Negative Aspects to Using LLCs for Operating Companies," The Tax Adviser, August 1996, pp. 472-473 Brown, Patrick T., "Liability and Basis Issues Concerning LLCs/LLPs," The CPA Journal, March 1995, p. 59 Cochran, Carol M., "Key LLC Issues and Answers," The Tax Adviser, July 1996, pp. 418-424 Lipton, Richard M., Loffman, Leslie H. and Presant, Sanford C., " Restrictive Proposed Regulations on Publicly Traded Partnerships Publicly Traded Partnership A limited partnership that also has interests traded in the equity securities market. Notes: This is also known as a master limited partnership. See also: Master Limited Partnership, Partnership, Public Company Could Cause Any Partnership to be Taxed as a Corporation," Taxes, September 1995, pp. 475-488 McCarthy, Patrick and Albretsen, Robert, "The Risks an Rewards of Limited Liability Companies," Taxation for Accountants, April 1996. pp. 226-234 * Accounting method "LLC Rulings Put Gloss on Tax Status, Accounting Method Issues," The Journal of Taxation, May 1996, pp. 316-319 Baptiste, Phillip J., "LLCs and the Cash Method of Accounting," The Tax Adviser, August 1995 pp. 467-468 McKoy, L.W., "IRS Addresses LLC Issues in Delaware Statute and Cash-Basis Accounting," The Tax Adviser, August 1993, pp. 509-510 * Self-employment tax Self-Employment Tax A tax imposed on self-employed people, who must pay this tax in order to receive social-security benefits upon retirement. Notes: The self-employment tax may be reduced if the person also pays social security and Medicare taxes through another employer. issues Becourtney, Neil, "Federal Payroll Rules: One Reason Not to Form an LLC," The CPA Journal, February 1995, pp. 196-199 Levine, Stuart and Paul, Marshall B., "Prop. Regs. Use `Management Rights, Litmus Test litmus test n. A test for chemical acidity or basicity using litmus paper. for LLC Members' SE Tax Liability," The Journal of Taxation, April 1995, pp. 196-199 Sider, William E., "Self-Employment Tax Rules May Exclude Some LLC Members," Taxation for Accountants, March 1995, pp. 132-136 Sturni, Michael A. and Sprohge, Hans, "Proposed Regulation Classifies LLC Members for Self-Employment Tax Purposes," The Tax Adviser, September 1995, pp. 545-548 * State tax issues Boucher, Karen J., "State Tax Implications Uncertain for Corporate LLC Members," The Tax Adviser, November 1995, pp. 671-672 Pischak, Kathryn A., "State Tax Issues Complicate the Decision to Do Business as a Limited Liability Company," The Journal of Taxation, August 1995, pp. 76-80 * Interest as security/investment Garrison, Michael J. and Knoepfle, Terry W, "Limited Liability Company Interests as Securities: A Proposed Framework for Analysis," American Business Law Journal, Summer 1996, pp. 577-644 Price, Charles E. and Edmonds, Charles, "Limited Liability Companies as Investment Vehicles," Real Estate Review, Fall 1992, pp. 28-32 Witner, Larry and Rosenberg, Donald L., "Limited Liability Companies in Real Estate Ventures," Real Estate Law Journal, Summer 1993, pp. 55-60 * Miscellaneous Landau lan·dau n. 1. A four-wheeled carriage with front and back passenger seats that face each other and a roof in two sections that can be lowered or detached. 2. A style of automobile with a similar roof. , Zev, "Limited Liability Companies and Liquidation The collection of assets belonging to a debtor to be applied to the discharge of his or her outstanding debts. A type of proceeding pursuant to federal Bankruptcy of Subsidiaries," The CPA Journal, March 1995, pp. 59-60 Reibman, Richard T. and Rappaport, Bret, "Limited Liability Companies and the Bankruptcy Code Bankruptcy Code may refer to:
Reynolds, Clayton S., "Treatment of Recourse Liabilities in the Context of a Limited Liability Company," Taxes, June 1996, pp. 397-403 |
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