Limited Liability Companies: Formation, Operation, and ConversionWolters Kluwer, 01.01.2001 - 543 Seiten Written by a team of experts, this book explains conversions of existing partnerships and corporations to limited liability companies with in-depth legal, tax, and practical implications. It also details procedures from start to finish, including knowing when to use, how to form, and how to dissolve limited liability companies with federal tax treatment of each step. Topics discussed include: comparing LLCs to S Corporations and Partnerships and exploring the reasons LLCs may want to elect to be taxed as corporations - forming the LLC - withholding taxes on payments to foreign LLCs - converting accounting and law firms to LLPs - dissolution and liquidation - and more. |
Inhalt
Chapter | 1 |
H Who Can and Cannot Benefit from the LLC Structure | 7 |
Chapter | 13 |
Chapter 6 | 33 |
Chapter 7 | 43 |
Chapter 9 | 71 |
Chapter 10 | 77 |
Chapter 11 | 83 |
Appendix | 91 |
Appendix | 115 |
Appendix I | 141 |
Appendix | 201 |
INFORMATION RETURN OF U S PERSONS | 233 |
CALIFORNIA FRANCHISE TAX BOARD | 255 |
Andere Ausgaben - Alle anzeigen
Limited Liability Companies: Formation, Operation, and Conversion Robert W. Wood Keine Leseprobe verfügbar - 2001 |
Häufige Begriffe und Wortgruppen
agent agreement of merger amendments amount annual accounting period applicable approval articles of organization assets Board of Directors business entity Bylaws CALIFORNIA LIMITED California Secretary Capital Account Capital Contribution Capital Units Certificate of Merger Code Section Company Minimum Gain Company's consent conversion Corporations Code Dissolution Event distributions election employment tax executed federal filing Form 8858 foreign disregarded entity foreign limited liability foreign LLC Former Interest Franchise Tax functional currency GAAP identification number Interest Holder Internal Revenue Service limited liability company limited liability partnership limited partnership LLC's loss Managing Member meeting Membership Interests merge merger or consolidation Nonrecourse Debt notice obligations operating agreement partner party payment plan of merger Private Letter Rulings pursuant Schedule series LLC share single-member LLC subject entity surviving entity Tax Notes tax owner taxable taxpayer tion transaction transfer Treasury Regulations Section U.S. dollars U.S. person vote withholding
Verweise auf dieses Buch
Besteuerung von Personengesellschaften im Verhältnis USA — Deutschland Johannes E. Mittermaier Keine Leseprobe verfügbar - 1999 |