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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| LLCs, LLPs, and the passive loss rules. |
Calderilla, Cecilia |
|
Nov 1, 2009 |
1249 |
| Tax consequences of mortgage discharge. |
Smith, Michael M.; Ariail, Donald L.; Evans, Michael |
|
Nov 1, 2009 |
3309 |
| Losses from interests in LLCs and LLPs not presumptively passive. |
Quinn, Tina; Robertson, John F. |
|
Oct 1, 2009 |
1121 |
| Passive activity rules not presumed to apply to LLCs and LLPs. |
Valdez, Veronica |
|
Oct 1, 2009 |
1217 |
| Contributions of property to an LLC. |
Ellentuck, Albert B. |
|
Oct 1, 2009 |
1186 |
| Illinois Recognizes New Business Entity That Mixes For-Profit And Nonprofit Elements. |
Fine, Michael |
|
Sep 15, 2009 |
1235 |
| Preparing Canadian structures for 2010. |
Felten, Brent E. |
|
Sep 1, 2009 |
1664 |
| Interests in LLCs and LLPs not presumed to be passive activities. |
Beavers, James A. |
|
Sep 1, 2009 |
1671 |
| New single-member LLC reporting requirements. |
Nevius, Alistair M. |
|
Mar 1, 2009 |
666 |
| Employment tax reporting for disregarded entities. |
Torretta, Mary; Adkins, G. Edgar, Jr.; Goller, D. Greg |
|
Mar 1, 2009 |
1184 |
| Applying at-risk rules risky. |
Thompson, Steven C. |
|
Nov 1, 2008 |
679 |
| Limited liability companies. |
|
|
Aug 1, 2008 |
335 |
| LLC fee refunds based on Northwest decision. |
|
Brief article |
Jun 1, 2008 |
215 |
| A new dimension for LLCs in California. |
Nakamura, Karen M.; Wright, Kathleen K. |
|
Jun 1, 2008 |
5779 |
| Handling gifts and bequests of LLC interests. |
Ellentuck, Albert B. |
|
Jun 1, 2008 |
1796 |
| Supreme Court declines to review check-the-box case. |
Nevius, Alistair M. |
|
May 1, 2008 |
156 |
| Tennessee Technical Corrections Bill Could Subject Many Family-Owned LLCs And Limited Partnerships To Tennessee Franchise And Excise Tax. |
|
|
Apr 22, 2008 |
556 |
| Economic substance prevails against another son of BOSS. |
Upshaw, Alice A.; Pulliam, Darlene |
|
Mar 1, 2008 |
621 |
| Planning for current distributions from an LLC. |
Ellentuck, Albert B. |
|
Feb 1, 2008 |
1900 |
| Disregarded entities held in high regard: single-member LLCs in like-kind exchanges. |
Nevius, Alistair M. |
|
Aug 1, 2007 |
547 |
| Doing Business In The USA: Tax Consequences - Part 2. |
Cooper, Howard |
|
Jan 2, 2007 |
5229 |
| Asset protection proofing your limited partnership or LLC for the bankruptcy of a partner or member. |
Wells, Thomas O.; Guso, Jordi |
|
Jan 1, 2007 |
3254 |
| Renting property to an LLC. |
Ellentuck, Albert B. |
|
Oct 1, 2006 |
837 |
| Turning back the clock: taxpayers avoid general utilities repeal through rescission. |
Petersen, Kagney |
|
Jul 1, 2006 |
2557 |
| LLC fees unconstitutional? File a protective claim. |
|
Brief article |
May 1, 2006 |
89 |
| The "ABC's" and "XYZ's" of Affiliate Nexus in Pennsylvania. |
|
|
Oct 25, 2005 |
843 |
| SE tax of LLC members. |
Parker, Kenneth M. |
|
Oct 1, 2005 |
658 |
| Converting a sole proprietorship into an LLC. |
Ellentuck, Albert B. |
|
Oct 1, 2005 |
1208 |
| Carrying on business in Canada. |
Kroeker, Loren |
|
Aug 1, 2005 |
1514 |
| Planning with LLCs: LLCs offer asset protection, business flexibility, and tax advantages. |
Stein, Jacob |
|
Aug 1, 2005 |
1760 |
| Use of LLCs by joint patent owners. |
Burnett, David S. |
|
Jul 1, 2005 |
820 |
| The Canadian Problem With Limited Liability Companies - A Self-Help Approach. |
|
|
Apr 21, 2005 |
923 |
| Partnership terminations. |
Schnee, Edward J. |
|
Jan 1, 2005 |
631 |
| LLC and LLP issues for small, privately owned businesses. |
DiGiantommaso, Robert M. |
|
Jan 1, 2005 |
1314 |
| Conversion of C corporation into an LLC. |
Polakov, Adam |
|
Nov 1, 2004 |
950 |
| Holding period of partnership/LLC interests. |
Leibtag, Bernard |
|
Nov 1, 2004 |
395 |
| SE tax on LLC distributable income and guaranteed payments. |
Moe, Thomas |
|
Oct 1, 2004 |
1335 |
| Debt allocation and LLCs. |
Schnee, Edward J. |
|
Sep 1, 2004 |
584 |
| Series LLC tax issues. |
Gerson, Craig |
|
Jul 1, 2004 |
1014 |
| Use of Limited Liability Companies in Corporate Transactions. |
|
|
Jun 21, 2004 |
4486 |
| When is LLC income SE earnings? |
Lynch, Shannon E. |
|
Apr 1, 2004 |
1077 |
| Revisiting sec. 704(c). |
Williams, Elizabeth S. |
|
Apr 1, 2004 |
2105 |
| No annual gift tax exclusion for gift of LLC membership units. |
Pulliam, Darlene |
|
Jan 1, 2004 |
651 |
| The LLC envelope. |
Evans, F. Owen, III; Hyland, William J., Jr. |
|
Dec 1, 2003 |
4333 |
| Tax payments by passthrough entities for nonresident owners. |
Beck, Allen M. |
|
Oct 1, 2003 |
524 |
| Pass-through entities' tax payments for nonresident owners: ensuring that nonresidents pay their share. |
Laffie, Lesli S. |
|
Oct 1, 2003 |
412 |
| Choosing a business entity: Limited Liability Companies increasingly popular in Utah. |
Pace, Ryan |
|
Oct 1, 2003 |
629 |
| Applying the SE tax rules to LLC members. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2003 |
1095 |
| The ABC's of LLCs. |
Riles, Jerry; Whitlock, Beanna |
|
Aug 1, 2003 |
2812 |
| LLCs and the sec. 465 at-risk rules with DROs. |
Packard, Pamela |
|
May 1, 2003 |
549 |
| Merger of target into acquiring corporation's SMLLC is an A reorganization. (Corporations & Shareholders). |
Lerman, Jerry L. |
|
Apr 1, 2003 |
1152 |
| IRS loses SE tax challenge. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2003 |
988 |
| FTB expands paperless Schedule K-1 program. (FTB News). |
|
Brief Article |
Nov 1, 2002 |
152 |
| Determining the form of doing business in Canada; unexpected problems for companies operating as LLCs. |
Fiore, Nicholas J. |
|
Aug 1, 2002 |
626 |
| Single-member owners of disregarded LLCs should receive separate due process notices. |
Fiore, Nicholas J. |
|
Jul 1, 2002 |
1220 |
| IRS issues guidance on disguised corporate sales. |
Kautter, David J. |
|
Jan 1, 2002 |
686 |
| LLCs: the tax tail wagging the investor. (LLCs & LLPs). |
Koppel, Michael D. |
|
Dec 1, 2001 |
1197 |
| Talking California Tax. |
Williams, Leonard W. |
Brief Article |
Nov 1, 2001 |
849 |
| Treaty status of LLCs. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2001 |
839 |
| Passive losses and LLC Members. |
Schnee, Edward J. |
|
Jul 1, 2001 |
567 |
| Update on taxation of LLCs, LLPs and their owners. |
Ely, Bruce P. |
|
Jun 1, 2001 |
4100 |
| Employment taxes assessed in SMLLC's name and EIN were valid assessments against company's sole owner. |
Fiore, Nicholas J. |
|
Jun 1, 2001 |
1195 |
| LLC member not limited partner sec. 469 purposes. |
Madden, David |
|
Jun 1, 2001 |
1449 |
| Limited partnership and LLC can be shareholders of S Corp. |
Metrejean, Cheryl T. |
|
May 1, 2001 |
554 |
| When not to use an LLC to own real estate. |
Packard, Pamela |
|
May 1, 2001 |
1056 |
| Interaction between Sec. 1202 and other provisions. |
Koppel, Michael D. |
|
Dec 1, 2000 |
788 |
| Partnership bifurcation. |
Koppel, Michael D. |
|
Dec 1, 2000 |
944 |
| At-risk rules and LLCs. |
Moore, Philip E. |
|
Oct 1, 2000 |
605 |
| LLC Caution. |
Graves, Brad |
Brief Article |
Aug 14, 2000 |
113 |
| Unclaimed property reporting for LLCs under Texas v. New Jersey. |
Winther, Christian M. |
|
Dec 1, 1999 |
1376 |
| Use of SMLLC to hold real estate of a public charity. |
Nave, David R. |
|
Aug 1, 1999 |
1666 |
| The new limited liability company in Florida. |
Klein, Ronald J.; Lacasa, Carlos A.; Wells, Thomas O. |
|
Jul 1, 1999 |
6084 |
| Two-member LLC as disregarded entity. |
Noles, Susana |
|
Jul 1, 1999 |
1209 |
| Much ado about "nothings". |
Olson, Jennifer L. |
|
Jul 1, 1999 |
6416 |
| Business interest realignment through revaluations and special allocations. |
Schlueter, Joseph F. |
|
Apr 1, 1999 |
1309 |
| Conversions of SMLLCs to LLCs and vice versa. |
Lenz, Thomas C. |
|
Apr 1, 1999 |
758 |
| New equipment leasing LLCs may avoid SE tax. |
Heatley, Warren |
|
Feb 1, 1999 |
436 |
| State tax pitfalls for LLCs. |
Burton, Elizabeth |
|
Feb 1, 1999 |
692 |
| Self-employment tax treatment of LLC members. |
Phillips, Bernie |
|
Jan 1, 1999 |
578 |
| Florida joins the Union with respect to LLCs. |
Conti, Louis T.M. |
|
Nov 1, 1998 |
2197 |
| The second-generation limited liability company. |
Elwood, William E. |
|
Sep 1, 1998 |
2468 |
| Sec. 357(c) and single-member LLCs or QSSSs. |
Luchs, Lorin D. |
Brief Article |
May 1, 1998 |
549 |
| Sec. 1034 and asset preparation. |
Allgood, John W. |
Brief Article |
Aug 1, 1997 |
384 |
| LLC members and self-employment tax. |
Fiore, Nicholas |
|
May 1, 1997 |
671 |
| Self-employment tax and the LLC member: a uniform approach. |
Pierson, Steven G. |
|
May 1, 1997 |
605 |
| Check-the-box final regs. simplify entity classification. |
Carnevale, Michael K. |
|
May 1, 1997 |
8900 |
| Self-employment tax for limited partners. |
Sobol, Horacio E. |
Brief Article |
Apr 1, 1997 |
370 |
| Franchise Tax Board to defer actions on S corporation conformity and check-the-box regulations. |
Hudson, Boyd D. |
Brief Article |
Apr 1, 1997 |
270 |
| Is all calm, now that check-the-box is final? |
Hyman, Marc A. |
|
Feb 1, 1997 |
890 |
| Classification of single-member LLCs to be clarified under final "check-the-box" regulations. |
Poon, Torsdon |
|
Jan 1, 1997 |
641 |
| Canadian tax treatment of U.S. LLC. |
Williamson, W. Gordon |
|
Nov 1, 1996 |
516 |
| Considerations in determining whether to elect S corporation or LLC status. |
Altieri, Mark P. |
|
Sep 1, 1996 |
6174 |
| Negative aspects to using LLCs for operating companies. |
Monroe, Tracy J. |
|
Aug 1, 1996 |
1328 |
| Guaranteed payments for the use of capital may result in self-employment tax. |
Robbins, Valerie C. |
|
Aug 1, 1996 |
547 |
| Key LLC issues and answers. |
Cochran, Carol Mayo |
|
Jul 1, 1996 |
5517 |
| Small business tax solutions. |
Crowell, Steven J. |
|
Jun 1, 1996 |
775 |
| Is there a limited liability company in your future? |
Cleveland, Grover; Wells, Wayne R.; Yoshimoto, Gary A. |
|
Mar 22, 1996 |
4320 |
| Recent developments. |
Nellen, Annette |
|
Mar 1, 1996 |
5700 |
| Important opportunity for real estate entities. |
Morisky, Dick |
|
Feb 1, 1996 |
607 |
| Shaping your practice: planning a foundation to give your business structure and form. |
Moore, Walter B.; Poznanski, Peter J.; Koryta, Louise |
|
Dec 1, 1995 |
5672 |
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