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Keywords: IRC §469
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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
.... §1.469-5(e), issued in November 2011, address when an individual will be treated as a limited partner for purposes of IRC §469, they exacerbate the uncertainty surrounding how LLC members should be classified for other purposes of the Internal Revenue Code. They do not address how LLC members should...