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Keywords: IRC §1402
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Journal Articles
The LLC Controversy: Classifying LLC Members as Limited Partners under Proposed Treas. Reg. §1.1402(a)-2
Available to Purchase
The ATA Journal of Legal Tax Research (2013) 11 (1): 19–32.
Published: 01 March 2013
...Claire Y. Nash; James O. Parker ABSTRACT The LLC entity form continues to be popular, and LLCs continue to seek definitive guidance regarding the classification of LLC members for purposes of Internal Revenue Code (IRC) §1402. Although a series of recent judicial decisions and Proposed Treas. Reg...
