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    Termination of an LLC

    Article This column reviews the determination of when an event triggers the termination of an LLC classified as a partnership
    Published on October 19, 2010

    Planning for Current Distributions from an LLC

    Article LLC distributions most frequently occur when an LLC distributes operating cashflow or refinancing proceeds or liquidates a member’s interests. But distributions can also be used to accomplish the LLC...
    Published on May 10, 2010

    Unexpected Pitfalls in Using LLCs

    Article The advent of the limited liability company (LLC) has in some ways simplified numerous transactions, both domestically and abroad. The LLC can combine liability protection to all owners, with passthrough tax treatment (if passthrough tax treatment is...
    Published on January 28, 2011

    LLC Member Debt Recourse or Nonrecourse

    Article How should deductions be allocated that are funded by a general obligation of an LLC if the obligation is guaranteed by or borrowed from a member and is recourse debt under Sec. 1001
    Published on October 04, 2011

    LLC Interests as Limited Partnership Interests Sec. 469 Revisited

    Article ...of the “limited partner” rule of Sec. 469(h)(2) and, based on the specific language contained in Temp. Regs. Sec. 1.469-5T, whether an interest in an LLC should be treated as an “interest in a limited partnership as a limited partner
    Published on January 28, 2011

    LLC Distributions of Contributed Property

    Article An LLC member who makes a contribution to the LLC of property with an FMV different from its basis may be required to recognize gain or loss upon a subsequent distribution...
    Published on September 30, 2012

    Handling LLC Member and Member Affiliate Loans and Guarantees

    Article Special rules apply for allocating basis from loans made or guaranteed by limited liability company (LLC) members or affiliates of members
    Published on January 28, 2011

    Determining the LLCs Required Year

    Article An LLC taxed as a C corporation can choose any year end as the tax year end; if an LLC is classified as a partnership for federal income tax purposes, however...
    Published on August 24, 2012

    Series LLCs in Business and Tax Planning

    Article Little guidance is currently available on the treatment of series LLCs. Significant uncertainties about series LLCs include whether other states will recognize them for liability purposes, how they will be treated in bankruptcy, and how they will be treated for federal and state tax purposes.
    Published on January 28, 2011

    Handling Gifts and Bequests of LLC Interests

    Article The gift of an LLC interest generally does not result in the recognition of gain or loss by the donor or the donee
    Published on May 14, 2010

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