LLC and LLP Issues for Small, Privately Owned Businesses — footnotes

¹ Rev. Rul. 91-26, 1991-1 CB 184.

² Rev. Rul. 99-5, 1999-1 CB 434.

³ For more information, see generally BNA Portfolios #700, Choice of Entities, #711, Partnerships and #725, Limited Liability Companies; and Manoklas, Partnerships and LLCs—Tax Practice and Analysis (CCH, 2000).