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Federal and State Taxation of Limited Liability Companies (2015) (U.S.)

David J. Cartano, J.D.

Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples.

1. Introduction
2. Summary of LLC Laws
3. Advantages and Disadvantages of LLCs
4. Special Issues Regarding S Corporations and LLCs
5. Classification of LLCs
6. Contributions
7. Taxation of LLC Income
8. Allocations
9. Basis and Member's Share of Debt
10. Distributions
11. Reorganizations
12. Terminations
13. Loss Limitations
14. Payments and Benefits to Members
15. Transfer of Membership Interests
16. Self-Employment and Employment Taxes
17. Accounting Methods and Procedures
18. Foreign LLCs
19. Foreign-Owned Domestic LLCs
20. Investment LLCs
21. Estate and Gift Tax Planning
22. Federal and State Filing Requirements
23. State Tax Laws
24. Asset Protection, Charging Orders and Creditors' Rights

7" x 10" 1,064 pages

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Federal and State Taxation of Limited Liability Companies (2014) (U.S.)

Author: David J. Cartano

This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

CONTENTS:

  1. Introduction
  2. Summary of LLC Laws
  3. Advantages and Disadvantages of LLCs
  4. Special Issues Regarding S Corporations and LLCs
  5. Classification of LLCs
  6. Contributions
  7. Taxation of LLC Income
  8. Allocations
  9. Basis and Member's Share of Debt
  10. Distributions
  11. Reorganizations
  12. Terminations
  13. Loss Limitations
  14. Payments and Benefits to Members
  15. Transfer of Membership Interests
  16. Self-Employment and Employment Taxes
  17. Accounting Methods and Procedures
  18. Foreign LLCs
  19. Foreign-Owned Domestic LLCs
  20. Investment LLCs
  21. Estate and Gift Tax Planning
  22. Federal and State Filing Requirements
  23. State Tax Laws
  24. Asset Protection, Charging Orders and Creditors' Rights

1,064 pages

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    If you would like more details about this product, or would like to order a copy online, please click here.




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    Federal and State Taxation of Limited Liability Companies (2013)

    Author: David J. Cartano

    This hands-on treatise is dedicated entirely to the taxation of LLCs.  It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

    CONTENTS:

    1. Introduction
    2. Summary of LLC Laws
    3. Advantages and Disadvantages of LLCs
    4. Special Issues Regarding S Corporations and LLCs
    5. Classification of LLCs
    6. Contributions
    7. Taxation of LLC Income
    8. Allocations
    9. Basis and Member's Share of Debt
    10. Distributions
    11. Reorganizations
    12. Terminations
    13. Loss Limitations
    14. Payments and Benefits to Members
    15. Transfer of Membership Interests
    16. Self-Employment and Employment Taxes
    17. Accounting Methods and Procedures
    18. Foreign LLCs
    19. Foreign-Owned Domestic LLCs
    20. Investment LLCs
    21. Estate and Gift Tax Planning
    22. Federal and State Filing Requirements
    23. State Tax Laws
    24. Asset Protection, Charging Orders and Creditors' Rights

    If you would like more details about this product, or would like to order a copy online, please click here.




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    Federal and State Taxation of Limited Liability Companies (2013)

    Available: June 2012

    Author: David J. Cartano

    Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. 

    CONTENTS:

    1. Introduction
    2. Summary of LLC Laws
    3. Advantages and Disadvantages of LLCs
    4. Special Issues Regarding S Corporations and LLCs
    5. Classification of LLCs
    6. Contributions
    7. Taxation of LLC Income
    8. Allocations
    9. Basis and Member's Share of Debt
    10. Distributions
    11. Reorganizations
    12. Terminations
    13. Loss Limitations
    14. Payments and Benefits to Members
    15. Transfer of Membership Interests
    16. Self-Employment and Employment Taxes
    17. Accounting Methods and Procedures
    18. Foreign LLCs
    19. Foreign-Owned Domestic LLCs
    20. Investment LLCs
    21. Estate and Gift Tax Planning
    22. Federal and State Filing Requirements
    23. State Tax Laws
    24. Asset Protection, Charging Orders and Creditors' Rights

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    Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout

    Published: May 2012


    Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout is an essential reference for all work, health and safety professionals, directors, officers, managers, safety regulators and engineers.

    Written by noted expert Professor Andrew Hopkins, this book takes the reader into the realm of human and organisational factors that contributed to the Deepwater Horizon disaster in 2010. This event resulted in the loss of 11 lives in the explosions and fire, the sinking of the rig and untold damage to the environment and to the livelihood of Gulf residents.

    It is important to know what people did, but even more important to know why they did it, so this book attempts to “get inside the heads” of decision-makers and understand how they themselves understood the situations they were in. It also seeks to discover what it was in their organisational environment that encouraged them to think and act as they did.

    Hopkins provides a sophisticated analysis of the accident that first identifies a series of critical defences that failed and then goes on to explain why they failed.

     

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    Delaware Law of Corporations and Business Organizations, Third Edition

    Updated with the latest legal and court developments, Delaware Law of Corporations and Business Organizations takes you step by step through all aspects of establishing and operating organizations incorporated in Delaware. Comprehensive in scope, and authoritative in content, its timely coverage presents:

    • Full discussions of legal precedents as interpreted by the Delaware courts - from decisions defining the roles of directors in mergers and acquisitions to emerging doctrines applicable to unsolicited takeovers, new valuation standards and more
    • The complete statutory framework underlying Delaware corporate law and business organizations, including the newest 2011 amendments to the General Corporation Law
    • Practical strategies to resolve legal issues and accomplish corporation transactions
    • More than 100 model forms to help resolve any problem or complete any purpose related to the establishment or operation of a Delaware business entity
    • Discussion of developments in corporate governance and director and officer liability issues

    Also included is the Statutory Deskbook 2012 Edition, which contains the complete text with all the 2011 amendments of the principal Delaware business organizations statutes, including:

    • The Delaware General Corporation Law
    • Limited Liability Company Act
    • Statutory Trust Statute
    • Revised Uniform Limited Partnership Act
    • Related provisions of the State of Delaware Constitution, Franchise Tax Law, and Code

    The included CD-ROM is an electronic version of the Statutory Deskbook which will help cut hours off your research time.


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    Green Chem., 2020, Advance Article
    DOI: 10.1039/D0GC00571A, Paper
    Chunping Chen, Maxwell Greenwood, Jean-Charles Buffet, Dermot O'Hare
    Surface area and basicity density dependence of base-catalysed transesterification of sunflower oil by potassium salt prepared AMO-layered double hydroxides.
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    Thermophilic bio-electro CO2 recycling into organic compounds

    Green Chem., 2020, Advance Article
    DOI: 10.1039/D0GC00320D, Paper
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    Laura Rovira-Alsina, Elisabet Perona-Vico, Lluís Bañeras, Jesús Colprim, M. Dolors Balaguer, Sebastià Puig
    Many industrial combustion processes produce carbon dioxide (CO2) at high temperature, which may be electrically recycled into valuable chemicals using microorganisms as catalysts.
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    Insights into pressure tunable reaction rates for electrochemical reduction of CO2 in organic electrolytes

    Green Chem., 2020, 22,2434-2442
    DOI: 10.1039/D0GC00013B, Paper
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    DOI: 10.1039/C9GC02569C, Paper
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    DOI: 10.1039/D0GC00254B, Communication
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    Hierarchically porous covalent organic frameworks assembled in ionic liquids for highly effective catalysis of C–C coupling reactions

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    Green Chem., 2020, Advance Article
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    The content of this RSS Feed (c) The Royal Society of Chemistry




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    Reporting the unreported: the reliability and comparability of the literature on organic solvent nanofiltration

    Green Chem., 2020, Accepted Manuscript
    DOI: 10.1039/D0GC00775G, Perspective
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    Green Chem., 2020, Accepted Manuscript
    DOI: 10.1039/D0GC00544D, Paper
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    Green Chem., 2020, Advance Article
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    Solvent-free ageing reactions of rare earth element oxides: From geomimetic synthesis of new metal-organic materials towards a simple, environmentally friendly separation of scandium

    Green Chem., 2020, Accepted Manuscript
    DOI: 10.1039/D0GC00454E, Paper
    Igor Huskic, Mihails Arhangelskis, Tomislav Friščić
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