Federal and State Taxation of Limited Liability Companies (2010)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 |