Federal and State Taxation of Limited Liability Companies (2008)Topics and Contents |
| Introduction |
| Summary of Llc Laws |
| Advantages and Disadvantages of Llcs |
| Special Issues Regarding S Corporations and Llcs |
| Classification of Llcs |
| Contributions |
| Taxation of Llc Income |
| Allocations |
| Basis and Member'S Share of Debt |
| Distributions |
| Reorganizations |
| Terminations |
| Loss Limitations |
| Payments and Benefits to Members |
| Transfer of Membership Interests |
| Self-Employment and Employment Taxes |
| Accounting Methods and Procedures |
| Foreign Llcs |
| Foreign-Owned Domestic Llcs |
| Investment Llcs |
| Estate and Gift Tax Planning |
| Federal and State Filing Requirements |
| State Tax Laws |
| Asset Protection, Charging Orders and Creditors' Rights |