Printer Friendly

A selected bibliography.

In the last few years, the 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.


Journal of Limited Liability Companies Quarterly Warren, Gorham & Lamont

Subscription Software

CCH Tax Assistant for Limited Liability Companies Updated at least quarterly 1-800-344-3734


Limited, Liability Company Reporter Bimontly Business Entity Press 1-800-682-7318

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 Warren, Gorham & Lamont 1-800-950-1210


Taxation of Limited Liability Companies David J. Cartano

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 Companies: Formation, Operation and Conversion Edited by Robert W. Wood John Wiley & Sons, Inc., 1994 and supp. 1-800-594-5396

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 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 (STT95), 1995 and supp. 1-800-431-9025

Limited Lability Companies Francis X. Mellon RIA (LLC95), 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, 1996 and supp. 1-800-260-4754

Tax Planning 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, Taxation, Drafting, Securities, and Bankruptcy (2 vols.) ALI-ABA, 1994 and supp. 1-800-253-6397 (ext. 1650)

Partnership and LLC 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, 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, 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 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, 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. 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 Professional's Guide to Limited Liability Companies (LLCs)," The Journal of the America Society of CLU & 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 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 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, 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 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 Law Review, Summer 1992, pp. 399-496

Samuelson, Donald P., Cavett, Gary M. and Clifton, James 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 an LLC?," The Tax Adviser, October 1993, pp. 645-647

Witner, Larry and Simons, Kathleen, "Tax Aspects of Limited Liability Companies," The CPA 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, 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," 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 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 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 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, Zev, "Limited Liability Companies and Liquidation of Subsidiaries," The CPA Journal, March 1995, pp. 59-60

Reibman, Richard T. and Rappaport, Bret, "Limited Liability Companies and the Bankruptcy Code," Taxes, October 1996, pp. 617-620

Reynolds, Clayton S., "Treatment of Recourse Liabilities in the Context of a Limited Liability Company," Taxes, June 1996, pp. 397-403
COPYRIGHT 1997 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 1997, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

Article Details
Printer friendly Cite/link Email Feedback
Title Annotation:books and articles on the law and taxation of limited liability companies and partnerships
Author:Yetmar, Scott A.
Publication:The Tax Adviser
Article Type:Bibliography
Date:Apr 1, 1997
Previous Article:Are you ready for EFTPS?
Next Article:Internet tools of the trade.

Related Articles
Tax aspects of limited liability companies: is the LLC a state-of-the-art entity?
S corporations in the international setting.
LLC update.
Law favors reorganization of real estate holdings.
The choice of organizational form: why some entities should consider becoming limited liability companies.
LLC members and self-employment tax.
Don't check the box without first checking SALT ramifications.
The second-generation limited liability company.

Terms of use | Privacy policy | Copyright © 2021 Farlex, Inc. | Feedback | For webmasters |