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1-206 out of 206 article(s)
Title Author Type Date Words
Ensuring that allocations of LLC tax items are respected. Owen, Sheila Feb 1, 2021 2253
Economic issues when forming an LLC. Owen, Sheila Oct 1, 2020 2161
Incorporating a single-owner business. Swenson, Michael C. Sep 1, 2020 1202
LLC mergers. Owen, Sheila A. Jun 1, 2020 2079
Electing S status by an LLC. Markwood, Linda Apr 1, 2020 1731
Conversion of a C corporation to an LLC. Owen, Sheila A. Jun 1, 2019 2492
The pros and cons of LLCs: This popular entity choice serves a wide variety of purposes. Schwidetzky, Walter D. Dec 1, 2018 3148
Loans between members and LLCs. Owen, Sheila Oct 1, 2018 3370
IRS Proposals Clear Way for Trump Tax Cut for Insurance Brokers. Simpson, Andrew G. Aug 20, 2018 791
Major tax savings afoot: New IRS code includes bigger dductions for sole proprietors, and most S corp. and LLC members. Cunningham, John Jun 8, 2018 745
Allocating LLC recourse debts. Ellentuck, Albert B. Jun 1, 2018 2359
IRS pursuing self-employment taxes from LLC members: The Service has been challenging LLC members on their treatment of LLC income as not subject to self-employment taxes. Lewis, Troy; Worsham, Ron May 1, 2018 2416
LLC members: beware 2018: New, tougher rules for IRS audits take effect Jan. 1. Cunningham, John Sep 29, 2017 572
Deductions disallowed for operator of Larry Bird's former house as a B&B: the French Lick, Ind., property was used for personal purposes more than 14 days per year, the Tax Court holds. Howard, Beth Aug 1, 2017 993
Attorneys are not limited partners: PLLC member-managers are held to not be entitled to a self-employment income exclusion of distributive shares. Aquilio, Mark Jul 1, 2017 785
The trust fund recovery penalty and LLCs. Ellentuck, Albert B. Jun 1, 2017 1189
Tax Court approves surgeon's reclassification of interest in surgical center as passive: despite K-1 reporting of income as for services, the taxpayer can net it against investment losses. Kebodeaux, Keith May 1, 2017 840
The tax lifecycle of a single-member LLC. Manns, F. Philip, Jr.; Todd, Timothy M. Mar 22, 2017 20411
Challenges of Multi-State Series and Framework for Judicial Analysis. Gonzales, Alberto R.; Griffith, J. Leigh Mar 22, 2017 30812
California multitiered partnerships: an overview of a complex area. Delgado, Eddie; Schipp, Krista; Rosenthal, Corey Jul 1, 2016 1239
Debt modification issues for LLCs. Ellentuck, Albert B. Feb 1, 2016 2466
The problematic use of transparent U.S. LLCs by foreign taxpayers. Stuardi, Pietro M. Oct 1, 2015 1637
Reporting information regarding LLCs' passive activities. Ellentuck, Albert B. Jun 1, 2015 1227
Changing an LLC's tax year: an LLC's tax year is generally determined by its members' tax years, although LLCs with a qualifying natural business year can apply to use a year end based on its natural business year. Ellentuck, Albert B. Feb 1, 2015 1579
Active members of an investment adviser LLC are subject to self-employment tax. Dell, Michael Jan 1, 2015 911
The limited liability company basis limitation. Ellentuck, Albert B. Oct 1, 2014 1857
Watch out for California's late-filing penalty for LLCS investing in LLCS. Baptise, Philip Aug 1, 2014 1469
IRS guidance shows risks to nonguarantor LLC members. Chambers, Valrie Jul 1, 2014 861
Using LLCs to reduce your business profits tax. Cunningham, John Apr 4, 2014 614
FTB issuing late filing penalty refunds. Brief article Mar 1, 2014 174
IRA-owned LLC's payment to owner results in retroactive tax and penalties. Baker, Warren L. Feb 1, 2014 645
Contributing intangible property to an LLC. Ellentuck, Albert B. Feb 1, 2014 1366
Electing S corporation status for a limited liability company. Ellentuck, Albert B. Dec 1, 2013 1533
Protecting shareholders from the I&D tax. Cunningham, John Nov 15, 2013 478
S corporations take notice of DRA ruling. Vartanian, Justin T.; Gilbert, Maurice P. Sep 6, 2013 676
LLC's use of deferral method for advance payments upheld. Howard, Beth May 1, 2013 1101
Determining a member's participation in LLC activities. Ellentuck, Albert B. Feb 1, 2013 1388
Organizational and startup costs for single-member LLCs. Colwell, Seth M. Dec 1, 2012 900
U.S. LLCs for U.K. tax purposes. Whittall, Robert E. Oct 1, 2012 3072
Case study: lifetime tax planning for LLC owners. Ellentuck, Albert B. Jun 1, 2012 1863
Limited partners and material participation: a tax planning opportunity. Johnson, Michael Apr 1, 2012 812
LLC member participation rules proposed. Bonner, Paul Mar 1, 2012 402
Case study: determining the LLC's required year. Ellentuck, Albert B. Feb 1, 2012 1765
At-risk limitation on deducting an L.L.C. member's losses. Ellentuck, Albert B. Oct 1, 2011 1282
Taxpayer entitled to charitable deduction for gifts of L.L.C. units. Beavers, James A. Oct 1, 2011 2227
When is a U.S. LLC a partnership for U.S. and U.K. tax purposes? Bakale, Anthony S. Aug 1, 2011 2372
LLC member debt: recourse or nonrecourse? Smith, Annette B. Jul 1, 2011 1487
The practitioner's role in reviewing LLC allocations. Ellentuck, Albert B. Jun 1, 2011 1640
Basis overstatement still does not trigger six-year limitations period. Stevens, Michael G. Mar 1, 2011 3111
Planning considerations when converting a C corporation to an LLC. Everett, John O.; Raabe, William A.; Hennig, Cherie J. Feb 1, 2011 1093
IRS issues Prop. Regs. on series LLCs and cell companies. Dell, Michael Jan 1, 2011 2980
IRS releases prop. regs. on series LLCs. Nevius, Alistair M. Nov 1, 2010 825
Termination of an LLC. Ellentuck, Albert B. Oct 1, 2010 1782
Is it still a good idea to form an LLC? Cunningham, John M. Sep 24, 2010 935
Wider material participation rules could increase self-employment tax. Ellis, Audrey; Rosenberg, Jeffrey Sep 1, 2010 1373
Taxation of LLC members as general partners. Nash, Claire Y.; Parker, James Sep 1, 2010 6917
Step transaction doctrine collapses LLC interest gifts. Friske, Karyn Bybee; Pulliam, Darlene Aug 1, 2010 685
Investing in Canada through an LLC. Bakale, Anthony S. Aug 1, 2010 3741
EIN retention when converting a corporation to an LLC. Nevius, Alistair M. Jul 1, 2010 540
Conversion of corporation to LLC raises EIN retention questions. Douds, Jared; Curran, Kevin Jul 1, 2010 1208
When the family isn't all business: some may not want to be owners. Virkler, Tom Jun 1, 2010 944
Converting A C corporation into an LLC. Ellentuck, Albert B. Jun 1, 2010 1670
Business groups: LLC tax repeal 'is not enough': all eyes are now on 'reasonable comp' concerns. Landrigan, Kevin May 7, 2010 495
Deducting LLC losses. Schnee, Edward J. May 1, 2010 628
A valuation discount win for estate planners. Klahsen, Rick Apr 1, 2010 1196
'Reasonable comp' still on the radar: wages vs. profit still in question. Sanders, Bob Brief article Mar 26, 2010 271
Beginning of the end? Senate panel oks LLC tax repeal. Mar 26, 2010 324
Here today, gone tomorrow? Lynch calls for repeal of LLC tax. Mar 12, 2010 427
What LLC tax 'fairness'? Berghaus, Val Mar 12, 2010 723
Lawmakers try to tackle the problem. Sanders, Bob Feb 26, 2010 471
Panel backs changes to LLC tax law: revenue-neutral fix takes step toward compromise. Landrigan, Kevin Feb 26, 2010 524
Manchester attorney: John Cronin. Sanders, Bob Interview Feb 12, 2010 630
Profiles in disappointment: the issue is not what N.H. is taxing, it's how it's taxing. Editorial Feb 12, 2010 480
Gifts of LLC interests. Ellentuck, Albert B. Feb 1, 2010 1201
Bia forum to probe LLC tax change. Conference news Jan 15, 2010 314
Close loopholes, tax businesses fairly: LLC tax change is fair to small businesses. Katsiantonis, Tom Jan 15, 2010 589
Series LLCs: pros and cons of a growing trend. Nevius, Alistair M. Jan 1, 2010 590
Gains & losses: IRS rules on consequences of sale of LLC interest treated as sale of real estate. Fisher, Mark; Erickson, Jeff; Kopp, Ethan Jan 1, 2010 1327
Series LLCs in business and tax planning. Walberg, Glenn; Hanson, Randall K. Jan 1, 2010 5843
Underlying assets not gift tax value of interest in N.Y. LLC. Cooley, Karen M.; Pulliam, Darlene Dec 1, 2009 733
LLC interests as limited partnership interests: sec. 469 revisited. Cackovic, Craig Dec 1, 2009 1426
Tax consequences of mortgage discharge. Smith, Michael M.; Ariail, Donald L.; Evans, Michael Nov 1, 2009 3309
LLCs, LLPs, and the passive loss rules. Calderilla, Cecilia Nov 1, 2009 1249
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
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 Sep 1, 2009 1671
Through the looking glass: status liability and the single member and series LLC perspective. Bishop, Carter G. Jun 22, 2009 16460
LLCs and nonprofit organizations - for-profits, nonprofits, and hybrids. Keatinge, Robert R. Jun 22, 2009 18335
Employment tax reporting for disregarded entities. Torretta, Mary; Adkins, G. Edgar, Jr.; Goller, D. Greg Mar 1, 2009 1184
New single-member LLC reporting requirements. Nevius, Alistair M. Mar 1, 2009 666
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
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
LLC operating agreements: most limited liability companies and their shareholders, members, and partners want to define their relationships in ways the LLC act doesn't accommodate. That's where written operating agreements come in. Hanson, Lin Mar 1, 2007 1014
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
Forming your LLC in Nevada: does it really work? Nelson, Stephen L. Oct 1, 2006 561
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
Minimizing self-employment tax of LLC managing members. Meade, Janet Jun 1, 2006 2211
LLC fees unconstitutional? File a protective claim. Brief article May 1, 2006 89
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
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
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
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
Tax payments by passthrough entities for nonresident owners. Beck, Allen M. Oct 1, 2003 524
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
Partnerships, LLCs, LLPs, and S corporations. Altieri, Mark P.; Cenker, William J. Oct 1, 2002 4583
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
LLC member not limited partner sec. 469 purposes. Madden, David Jun 1, 2001 1449
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
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
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
Partnership liabilities when converting to a limited liability company. Koski, Timothy R. Jul 1, 1999 2028
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
The consolidated return and limited liability companies after the check-the-box regulations. McLaughlin, Mary Apr 1, 1998 940
Converting a corporation to an LLC. Borofsky, Jeffrey Mark Mar 1, 1998 1548
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
Distributions by LLCs. Mangina, Norman J.; Plummer, Elizabeth; Streer, Paul J. Apr 1, 1997 3434
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
State tax implications uncertain for corporate LLC members. Boucher, Karen J. Nov 1, 1995 1120
Rev. Rul. 95-37 - conversion of a partnership into an LLC interest. Crowley, Michael J. Sep 1, 1995 590
Proposed regulation classifies LLC members for self-employment tax purposes. Sprohge, Hans Sep 1, 1995 1249
Estate planning issues when converting an S corporation into an LLC. Etkind, Steven M. Aug 1, 1995 2159
The costs of converting a partnership to an LLC. Elliott, Patricia C. Aug 1, 1995 6945
How to ensure partnership tax treatment for an LLC. McKinney, Hal, Jr. Aug 1, 1995 1581
LLCs: entry-level tax considerations. McKinney, Hal, Jr. Aug 1, 1995 735
Notice 95-14: check-the-box procedure for entity classification. Jul 1, 1995 4728
Self-employment tax for LLC members. Stoops, Kenneth E. May 1, 1995 899
SE tax treatment of LLCs' members. Starr, Samuel P. Apr 1, 1995 423
LLCs and liability for self-employment taxes. Wilson, Kathryn A. Brief Article Jan 1, 1995 342
Limited liability: a business form worth considering. Martin, Donald Nov 1, 1994 2188
LLCs - a lack of flexibility under sec. 736. Sprohge, Hans Sep 1, 1994 1445
The limited liability company in seven easy lessons: a tax executive's primer. Elwood, William E. Sep 1, 1994 2965
Partnership and LLC accruals to related entities: a trap for the unwary. Belman, Bruce J. Aug 1, 1994 578
Deductible payments to departing partners - the RRA and its impact on LLCs. Rocheleau, Dean A. Dec 1, 1993 1466
Foreign limited liability companies' classification problems: addressing "continuity of life" under Rev. Rul. 93-4. Baucum, Dan G. Nov 1, 1993 5043
IRS addresses LLC issues in Delaware statute and cash-basis accounting. McKoy, Lawrence W. Aug 1, 1993 1061
Tax aspects of limited liability companies. Witner, Larry; Simons, Kathleen Aug 1, 1993 3454
Rev. Proc. 92-33 is applied to LLCs. Hall, Randall Jun 1, 1993 576
Tax aspects of limited liability companies: is the LLC a state-of-the-art entity? Price, Charles E. Sep 1, 1992 2548
Utah's limited liability company. Prawitt, Gregory G.; Vosburgh, Linda C. Jun 1, 1991 761

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