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LLC-Reporter.Com	LLC CASE AND STATUTORY LAW
AGENCY Agent Liability____08-614 Service of Process on LLC____08-408 Attorney Client Privilege: Who is the Client?____08-310 Priority in Debt Payment; Management Action Upheld____08-213 Unauthorized Conveyance Held Void____08-106 LLCs Assumed Name: "Inquiry Notice"____08-103 Pro Se Representation of LLC by Member____07-310 SMLLC Member Held Personally Liable for Company Employment Tax Liabilities____07-308 Rights of Executor____07-108 Standing to Sue: Individual and Common-Law Derivative Claims____07-104 Embezzlement Conviction Reversed: LLC Is Not an Incorporated Company____07-101 Standing to Bring Suit on Behalf of LLCs____06-606 Professional Services by Members: Compensation____06-501 Failed Return to Good Standing____06-310 Law Firm LLC Disqualified____06-101 Executor Entitled to Exercise Member Powers____05-414 Dispute Among Members: Ability to Act With Material Conflict of Interest____05-410 Fiduciary Duty: Patent Ownership____05-207 Member Authority to Cash Company Checks____04-212 Agency: Statutory Authority to Bind Utah Company____02-505 Agency: Actual and Apparent Authority to Bind Texas Company____02-504 Indemnification of Directors, Officers, Employees or Agents____02-312 Agency: Authority to Bind Company____02-305 Authority to Bind LLC: Implied Authority____00-203 BANKRUPTCY Bankruptcy Trustee Standing____08-308 Tax Lien on SMLLC Sole Owners____08-301 Power of Management____07-605 Operating Agreement Held Executory Contract____07-205 Bankruptcy Autorization____06-213 Real Estate SMLLC Chapter 11 Bankruptcy____05-510 Bankruptcy Standing: Creditors Rights____05-202 Bankruptcy: Chapter 11 Filed After LLC Files Articles of Dissolution____04-506 Bankruptcy Dischargeability: LLC Entity____04-213 SMLLC Liquidated in Bankruptcy of it Sole Member____03-507 Asset Ownership____01-501 Legal Representation: Filing Bankruptcy____01-214 Effect of Dissociation____00-605 Unpaid Employment Insurance Obligation Not Dischargeable____00-307 Limited Liability Companies and The Bankruptcy Code, A Technical View____94-312 CREDITORS/DEBTORS RIGHTS Motion to Dismiss Individual Owners____08-609 Creditors Rights: Action Against Owner____08-501 Service of Process on LLC____08-408 Employee Statutory Lien on LLC Property____08-403 Tax Lien on SMLLC Sole Owner____08-301 Priority in Debt Payment; Management Action Upheld____08-213 LLCs Assumed Name; "Inquiry Notice"____08-103 Creditor Lacks Standing to Challenge Bankruptcy Discharge of Member____07-412 Causes of Actions: Breach of Fiduciary Duty and Breach Operating Agreement____07-113 Surviving LLC Member Convicted of Embezzlement____06-204 Distributions by Insolvent Company: New York Statute of Limitations____05-205 Creditors Rights____05-101 Alter Ego: Jury Trial Denied____04-216 Piercing the Veil: Distributions Which Violate Statute by Creating Insolvency____03-102 California Creditors Rights Legislation____02-514 Piercing the Veil: Fraud Not Necessary____02-406 Reverse Piercing of the Veil: Fraud Not Necessary____02- 401 Caselaw Development____02-203 Personal Liability For Company Lease____02-101 Piercing the Veil: Prejudgment Discovery of Assets____01- 605 Individual Liability: Failure to Pay Wages: Conflicts of Laws____01-406 LLC Discovery Allowed: Grouping Activities to Avoid Passive Loss Treatment____01-211 The Use of the "Creditor's Remedies" Provisions of LLC Acts to Protect Debtor-Members' Assets Preliminary Thoughts____01-113 Alter Ego: Civil Conspiracy: Fees____01-107 Creditor Rights: Successor Liability: Receivership____00- 610 DERIVATIVE ACTION Member Suit; Standing; Derivative Action; Fiduciary Duty____07-311 Derivative Action: Common Law Right____07-301 Standing to Sue: Individual and Common-Law Derivative Claims____07-104 Breach of Fiduciary Duty: Derivative Claim____06-608 Common Law Right to Bring Derivative Suits____06-512 Personal Derivative Claim of a Member____06-206 Law Firm LLC Disqualified____06-101 DISSOCIATION: MINORITY RIGHTS: FIDUCIARY DUTY Diversity: Judicial Dissolution: Bad Faith and Attorney Fees____08-605 Choice-of-Law: Oppression in Delaware____08-601 Removal of a Member____08-411 Oppression: Squeeze-Out: Fiduciary Duty: Disclosure Obligations____08-316 Attorney Client Privilege: Who is the Client?____08-310 Freeze Out, Fiduciary Duty and the Statute of Limitations____08-303 Removal of Members or Managers; Arbitration Award Confirmed____08-211 Minority Rights and Discovery____08-201 Operating Agreement Enforced____08-101 Inspection of Records: email____07-601 Fiduciary Duties of Members: Unjust Enrichment____07-517 Duties of Loyalty and Care____07-515 Freeze Out____07-511 Buyout Upon Dissociation: Valuation Date____07-505 Member Right to Inspect Books and Records of LLC____07-501 Judicial Dissolution Denied____07-405 PLLC Breakup; Distributive Rights____07-313 Causes of Actions: Breach of Fiduciary Duty and Breach Operating Agreement____07-113 Breach of Fiduciary Duty: Derivative Claim____06-608 Minority Owners Right to Inspect LLC Records____06-410 Contested Petition to Dissolve LLC____05-514 Minority “Freeze Out”: Statute of Limitations____05-512 Liability of Manager to Members____05-505 Statutory Expulsion____05-501 Exclusion of Minority Members____05-405 Fiduciary Duty Owed As Manager/Partner____05-401 Fiduciary Duty: Self Dealing____04-605 Fiduciary Duty to Company and to Other Members____04-601 Fiduciary Obligation: Burden of Proof: Temporary Injunction And Prejudgment Remedy____04-206 Withdrawal: Financial Consequences____04-105 Court Ordered Dissolution - Unpublished Opinions____03-601 Valuation of LLC: Division of Marital Rights____03-501 Trends - Payment Upon Withdrawal____03-315 Doctrine of Corporate Opportunity____03-206 Distribution Upon Withdrawal____03-201 Dissenters' Rights: Termination for Tax Purposes____02-104 Membership Termination____01-401 Minority Rights: Dissociation: Forfeiture Avoided____00-613 Successor Liability: Continuance: New York PLLC____00-506 Return of Contribution Upon Withdrawal____98-612 DISSOLUTION Diversity: Judicial Dissolution: Bad Faith and Attorney Fees____08-605 Petition for Dissolution Denied: Operating Agreement Enforced____08-515 Dissolution: Valuation____08-405 FORMATION, REORGANIZATION AND CONVERSION Conveyance to LLC: Loss of Title Insurance____07-201 Novation of LLC Agreement by New Parent Company____06-401 Petition to Dissolve LLC Denied____06-301 Contested Petition to Dissolve LLC____05-514 Confidentiality Privilege Waived by Management____04-607 Ownership Exchange Among Family Members is Tax Free Reorganization____04-313 Tax Practitioners Confidentiality Privilege____04-301 Promissory Note Convertible Into Membership Units____03-604 Foundation Self Dealing Avoided____03-412 Entity Formation is Practice of Law in Ohio____03-405 Cash From Nonrecourse Loan Qualifies as Equity Investment____03-309 Conversion in Wyoming____03-307 Professional LLCs and Independent Contractors in Virginia____03-306 LLC Options or Convertible Instruments____03-212 Doctrine of Corporate Opportunity____03-206 Conversion in California____03-108 Performance Based Right to Share in Profit____03-104 Member's Rights to Inspect Delaware LLC Records: "Proper Purpose"____02-501 Tax Collector Liable for Costs of Appeal____02-405 Indemnification of Directors, Officers, Employees or Agents____02-312 Asset Transfer to LLC - Not a Sale____02-309 Related Entities Lease Exempt From Tax____02-208 Non-Attorney Representation____02-102 Transfer Tax: Individual to SMLLC____01-603 Transfer Tax: Conveyance of Land to LLC____01- 503 Attorney-Client Privilege: Estate Planning____01-306 Entity Formation by Non-Lawyer____01-213 Grouping Activities Allowed to Avoid Passive Loss Treatment____01- 213 Limited Liability Entities and The Fifth Amendment____00- 218 Preformation Contracts____00-609 Contract Not Affected by Conversion____00-308 Loan or Subscription?____00-308 Missouri Employment Contract Survives Conversion____00- 204 Partnership Distinguished: Contribution of Assets____98- 404 LLC Litigation Issues____98-206 The Emergence of Offshore Limited Liability Companies____97- 107 Technical Termination of an LLC [Partnership] Upon A More Than 50% Change in Ownership____96-603 LLCs Take Flight: Limited Liability Companies As The Next Favorite Entity for Aircraft Ownership____96-414 Mergers of Corporations Into LLCs____96-109 The Limited Liability Company: An International Perspective ____95-602 Buy-Sell Agreements and LLCs: Avoiding the Pitfalls ____95- 403 The Use of Limited Liability Companies for Cross-Border Investments U.S. Tax Planning Opportunities____94-103 Trading Partnerships____93-102 JURISDICTION Tax Assessment Challenged____08-613 Choice-of-Law: Oppression in Delaware____08-601 Jurisdiction Challenge: Motion to Dismiss Granted____08-511 Federal Court Jurisdiction: Dual Citizenship____08-507 Service of Process on LLC____08-408 Diversity Jurisdiction____08-401 Jurisdiction: Motion for Judgment on the Pleadings Denied____08-209 Standing to Sue: Real Party in Interest____07-403 Standing After Conveyance: Proper Party____07-203 Embezzlement Conviction Reversed: LLC Is Not an Incorporated Company____07-101 Elective Date of Dissolution____06-612 Jurisdiction Over Members: Wrongful Distributions____06-612 Personal Jurisdiction____06-201 Foreign LLC: Capacity to Bring Suit in California____05-508 Jurisdiction Over LLC and Manager: Minimal Contacts____05-408 Federal Court Jurisdiction____04-508 Subject Matter Jurisdiction: AProper Party@ Statute Avoided____03-505 Attorney Needed for LLC to Maintain Suit in New York____03-404 Jurisdiction: Local Action Rule Applied____03-401 Jurisdiction: Close Case Remanded-Not Complete Diversity____03-107 Practice of Law: Separation of Powers____02-207 Personal Jurisdiction: Managers Implied Consent____01- 604 Standing: Practice of Law: Separation of Powers____01- 502 Diversity Jurisdiction: Award of Cost and Attorney Fees____01- 208 Jurisdiction: Service of Process____00-612 Separate Entity: Standing: Pro Se Representation____00- 608 Diversity____00-606 Jurisdiction: Party in Interest: Tax Matters Member____00- 505 Jurisdiction: Contacts with Texas____00-309 Standing to Sue: Personal Right of Action____00-309 Diversity____98-602 Partnership Distinguished: Legal Representation____98- 405 LIABILITY OF OWNERS, MANAGEMENT AND COMPANY Motion to Dismiss Individual Owners____08-609 Creditors Rights: Action Against Owner____08-501 Employee Statutory Lien on LLC Property____08-403 Attorney Client Privilege: Who is the Client?____08-310 Liability of Manager LLC____07-607 Personal Liability – A Question of Fact____07-411 SMLLC Member Held Personally Liable for Company Employment Tax Liabilities____07-308 Liability of Manager: Summary Judgment Reversed____06-604 Motion to Dismiss Sole LLC Owner____06-601 LLC and Members Found Liable as The Developers____06-509 Liability of Member for Debt Incurred After Dissolution____06-508 Forfeited Charter Reinstated____06-505 Limited Liability of Managing Members of Landlord LLC____06-406 Turnover Order Granted to Pay Members Debt: Burden of Proof____06-309 Sale of LLC Membership Interests Held Transfer of Ownership of LLC Real Property____06-306 Petition to Dissolve LLC Denied____06-301 Limited Liability of Member: Alter Ego Doctrine____06-210 Limited Liability: Suit Against Member Dismissed____05-403 Liability of LLC Manager____05-305 Fiduciary Duty: Patent Ownership____05-207 Standing to Allege Breach of Fiduciary Duty: Operating Agreement____05-102 Prejudgment Interest: Members Liability____04-613 Single Business Enterprise Theory____04-609 LLC Obligation to Indemnify Members____04-103 Valuation of LLC: Division of Martial Assets____03-501 Piercing The Veil: Fraud Not Necessary____02-406 Reverse Piercing of the Veil: Fraud Not Necessary____02- 401 Indemnification of Directors, Officers, Employees or Agents____02-312 Limited Liability: Alter Ego Finding Rejected: Fraud Not Plead____02- 306 Limited Liability: Guaranty in Company Credit Application____02-303 Extension Granted: Section 764 Election to Adjust Basis____02- 112 Personal Liability For Company Lease____02-101 Piercing the Veil: Prejudgment Discovery of Assets____01- 605 Failure to Pay Wages____01-406 Conversion to LLC: Mortgage Registration Tax____01- 404 Individual and Company Liability____01-403 Liability Protection: Pleading____01-215 Alter Ego: Civil Conspiracy: Fees____01-107 Additional Contribution: Limited Liability____00-612 Liability: Failure to Object: Hollowell Affirmed____00- 508 Member Not Liable for Company Note____00-306 Piercing the LLC Veil____99-317 OPERATING AGREEMENT Unsigned Operating Agreement: Statute of Fraud Applies____08-603 Petition for Dissolution Denied: Operating Agreement Enforced____08-515 Removal of a Member____08-411 Dissolution: Valuation____08-405 Attorney Client Privilege: Who is the Client?____08-310 Operating Agreement: Agreement to Agree____08-215 Removal of Members or Managers; Arbitration Award Confirmed____08-211 Operating Agreement Enforced____08-101 Inspection of Records: email____07-601 Establishing Membership: Oral Operating Agreement____07-509 Operating Agreement Held Executory Contract in Bankruptcy____07-205 Causes of Actions: Breach of Fiduciary Duty and Breach Operating Agreement____07-113 Operating Agreement and Promissory Notes Fraudulently Induced____06-507 Operating Agreement Enforced in Bankruptcy____06-313 Liability of Manager to Members____05-505 Statutory Expulsion____05-501 Operating Agreement by Default____05-201 Standing to Allege Breach of Fiduciary Duty: Operating Agreement____05-102 Operating Agreement Amendment: Redemption of LLC Ownership Shares____04-505 Operating Agreement/Limited Partnership Agreement: Contract Construction____04-209 LLC Obligation to Indemnify Members____04-103 Withdrawal: Operating Agreement____03-603 Operating Agreement: Return of Distribution____03-205 Operating Agreement: Termination of Member Employee____02-301 Dissenters' Rights: Termination for Tax Purposes____02- 104 Drafting Limited Liability Company Operating Agreements____01-118 Failure to Agree____01-110 Challenged Amended Operating Agreement: Burden of Proof____01-109 Operating Agreement: Control: Noncompete Clause____00- 607 Operating Agreement: Dissolution and Transfer____00- 411 Operating Agreement: Business Judgment Rule____00- 408 Operating Agreement: Retirement Benefits____00- 308 The Operating Agreement: Oral Modification____98- 509 STATE ACTION California Unconstitutional Tax on LLCs: Refund and Attorneys Fees____08-510 ADOR Follows Federal Entity Classification Rules in Business License Dispute____08-115 Tax on Real Estate Conveyance____07-609 Transfer of Real Property to LLC: Taxpayer Wins One ____07-401 New York Regulations Regarding Corporations That Are Partners in LLC____07-318 Appeals Court Rules That Non-Resident Limited Partner Lacks Nexus for Income Tax Purposes____06-414 Privately Held LLC Settlement Agreement Found Subject to Public Records Act____06-408 California LLC Tax Held Unconstitutional____06-403 State Taxation: ASubstantial Nexis@ Test____06-315 Recent Trends in the State Taxation of Pass-Through Entities____06-104 Real Estate Transaction Georgia SMLLC Sellers____05-608 Texas Amends LLC Act____05-606 Oregon Property Tax Exemption____05-516 California Amended Return Rejected____04-509 SMLLC Disregarded Entity Status: California Tax____04-507 Bank LLCs Authorized by South Dakota Legislature____04-310 Illinois Real Estate Transfer Tax____04-310 Bank LLCs Authorized by South Dakota Legislature____04-310 Tax Treatment of LLCs/LLPs/LPs (LLEs) by States Imposing Net-Worth or Debt-Based Corporate Franchise Taxes____04-217 Unemployment Benefits Denied Member: Not Covered Employment____04-208 State Tax Treatment of Limited Liability Companies and Limited Liability Partnerships____04-107 New York Publication____04-105 Real Estate Transfer Tax Assessment____04-103 Maine Statutory Amendments____03-511 Articles of Correction - Virginia Amendment____03-510 Real Estate Transfer Tax Exemption____03-510 Louisiana Allows Banks to be LLCs____03-410 Individual Liability in Maryland for Company Excise Tax Due____03-408 Illinois Revenue Ruling Accepts Federal Classification____03-312 Texas Franchise Tax Applies to Disregarded Entity____03-311 Conversion in Wyoming 03-307 “Financial Institution LLC” Allowed in Nebraska____03-306 Professional LLCs and Independent Contractors in Virginia____03-306 Oregon Amends Workers’ Compensation Act - Nonsubject Workers____03-606 LLC Dissolution: Creditor Claims “Forever Barred” in New Jersey____03-304 No Consideration, No Conveyance Tax____03-301 Alabama Department of Revenue Issues Helpful Ruling on Withdrawals and Single Member LLCs____03-216 Transfer Tax on Filed Void Deed____03-203 Creditors of Owners: California Expands Changing Order____03-111 Connecticut Legislation Affecting Pass-Through Entities____02- 619 Delaware Issues First Ruling on Taxation of Series LLCs____02- 519 New York Filing Fee Imposed on Existing Partners of LLC____02-516 California Corporate Conversion Legislation____02- 515 California Creditors Rights Legislation____02-514 Minnesota SMLLC is Separate Entity for Sales Tax Purposes____02-513 California Annual Tax Legislation____02-507 Illinois Adopts Uniform Partnership Act____02-507 Pennsylvania-Transfer Tax____02-407 Louisiana-Tax Collector Liable for Costs of Appeal____02- 405 Connecticut Legislation Affecting Pass-through Entities____02- 619 West Virginia-Related Entities Lease Exempt From Tax____02- 208 New York-Real Estate Transfer Tax____02-107 New York-LLCs May Qualify as Tax Exempt Organizations____02-107 Alabama AG Rules on Residence Owned by LLC: No Homestead Exemption____01-619 Transfer Tax: Company to Member: New York City____01- 606 Connecticut Legislature: Foreign LLC Amnesty____01- 603 Transfer Tax: Individual to SMLLC____01-603 California Legislature: Annual Fee and One Member LLC____01- 601 New York City-Notice of Rulemaking____01-504 Transfer Tax: Conveyance of Land to LLC____01-503 Arkansas Amends LLC Act____01-307 Utah Replaces LLC Act____01-307 California Revenue Decline____01-105 Non-Attorney Representation: Missouri____01-104 Professional LLC: Michigan____01-102 The New Entities____01-101 Creditors Rights: Charging Order_____00-609 Preformation Contracts_____00-609 New York Conforms to Federal Rule_____00-604 California Enacts Major Tax Revisions_____00-601 Update on State Taxation: Recent Trends_____00-510 Illinois Locale Misrepresentation Act_____00-504 Real Estate Registration Fees: Kansas LLC Pays Again_____00-504 Delaware Clarifies Treatment of Pass-Through Entities_____00-502 Louisiana: Tax Returns for Nonresidential Partners_____00-501 Alabama Enacts Business Entity Conversion and Merger Statute_____00-310 Alaska Charging Order_____00-304 Georgia Updates Its LLC Act_____00-213 Alabama's New Privilege & Corporate Share Tax_____00-211 Michigan Conforms: Entity Classification_____00-205 New Jersey: Workers Compensation and the LLC_____00-205 California Raises Annual LLC Fee_____00-204 Maryland Recognizes Exemption from Transfer Tax Upon Conversion_____00-202 Estate Planning and the LLC: Georgia Amendment_____00-102 Georgia LLC Act Updates_____00-102 Wisconsin Taxes Transfer_____00-102 Ohio LLC Act Amendments_____00-101 Alabama Taxes_____00-101 Tennessee Legislation Extends Franchise and Excise Tax__99-607 California LLC Act Amendments____99-603 New York City-Tax Free Transfers____99-601 Connecticut Exempts Property Transfers to LLCs from Conveyance Tax____99-503 Virginia Classifies SMLLCs_____99-503 California Increases Annual LLC Fee_____99-502 New York Amends LLC Act_____99-502 Illinois Amends LLC Act_____99-501 Virginia Clarifies LLC "Officer" Liability_____99-402 Missouri Adopts Federal Classification_____99-402 Delaware Supreme Court Enforces Operating Agreement______99-302 California Changes Tax Due Day_____99-301 North Carolina May Raise LLC Fees_____99-202 California Proposes to Raise LLC Taxes by 73 Percent_____99-202 Florida Legislation______99-102 California Amends LLC Act_____98-601 Personal Liability of Members for Their LLC's Tax Penalties_____98-507 Virginia, Louisiana, Rhode Island_____98-401 South Carolina addresses Single-Member LLCs (SMLLCs)_____98-303 Florida and Texas: LLC Taxation____98-301 Delaware TIM 98-1______98-216 State Amendments Continue_____98-201 Arizona Entity Legislation______98-105 Montana Rules on "Check-the-Box" Regulations_____98-104 State Statutory Developments_____97-613 Fine Tuning LLC Acts_____97-601 State and International Action_____97-509 Colorado Case Law_____97-503 To Conform or Not_____97-503 State Administrative Action_____97-401 Check-the-Box and the Uniform Act_____97-307 Illinois_____97-203 California_____97-202 State Legislature Alert_____97-102 Ball Passed to the States_____97-101 Vermont_____97-101 Vermont Limited Liability Company Act_____96-619 State Securities Actions on LCC Interests_____96-615 Tax Treatment of LLCs_____96-609 Illinois and California Want to Tax_____96-602 Entity Classification Rules_____96-417 Nebraska Repeals Demand Provision for Withdrawal of Capital_____96-411 West Virginia Adopts Uniform LLC Act_____96-405 Uniform LLC Act?_____96-401 The Big 50: Hawaii and Vermont Acts_____96-301 Delaware RLLPs_____96-214 1996 State Legislative Alert_____96-206 State LLC Tax Issues_____96-204 New York Investment Tax Credits_____96-202 State LLC Case Law_____96-202 PA Permits Lawyers to Use LLCs_____95-608 Delaware Upholds LLC "Entity" Status_____95-507 The Virginia and Pennsylvania Act_____95-412 Pennsylvania is Number 47_____95-101 State Revenue Departments Formalize Position on LLCs_____94-603 Majority in Interest & The NY LLC Act_____94-502 Michigan Bar Commissioners Opinion_____94-502 New York and California Pass LLC Acts_____94-501 New Hampshire Rules That LLCs Can't Obtain Liquor Licenses__94-415 Forty-four States Pass LLC Acts_____94-401 Illinois Profile of LLC Filings_____94-401 State Action_____94-301 1994 Legislative Update_____94-202 Washington and Ohio Pass LLC Acts_____94-202 The Rhode Island LLC Experience_____94-113 Missouri Professional LLC Rulings_____94-102 Wisconsin is Number 36_____93-602 Truth-In-Packaging: Arkansas_____93-601 Michigan Adopts LLC Statute_____93-511 New Hampshire's New LLC Law_____93-508 35 States Pass LLCs-Oregon Declares Emergency_____93-501 LLCs in Texas: Impact of the Franchise Tax_____93-404 Legislative Update_____93-303 State LLC Tax Notes_____93-208 Legislative Update_____93-203 SECURITIES Fraud in the Inducement: Pennsylvania Securities Act____04-503 Securities Fraud: Member Management____04-101 Securities Law____00-611 Securities: Ownership Interests Held to be Securities____00-409 Membership Interest Held to be Securities____98-513 Do Single-Member LLCs Need Operating Agreements____97- 313 LLC Interests as Securities ____96-610 Organizing Securities Dealers As Limited Liability Companies____93- 613 TAX CASES & RULINGS Tax Assessment Challenged____08-613 Real Estate Transfer Tax____08-518 California Unconstitutional Tax on LLCs: Refund and Attorney Fees____08-510 Character of Items Constituting Distributive Shares____08-415 Sole Member Liable for Withholding Taxes____08-410 Tax Lien on SMLLC Sole Owner____08-301 Deduction for Losses: At-Risk Limitation____08-205 LLC Tax Violated Commerce Clause____08-111 Partnership Tax Treatment____08-109 Allocation of Wind Energy Tax Credits____07-612 Check the Box Regulations Upheld____07-407 SMLLC Member Held Personally Liable for Company Employment Tax Liabilities____07-308 LLC Tax Shelter Losses Held to Economic Substance____07-305 Subsidiary Merger Into LLC Tax Free____07-213 Internal Split-Off Held Tax Free Distribution____07-210 Extension Granted to Elect to Return to Partnership Status____07-208 Merger of LLCs Held Tax Free Distribution____07-206 Employer Identification Number____06-615 LLC Granted Extension to Elect Association, S Corp. Status____06-613 Merger Regulations Released____06-216 Spin-Off of Two Businesses Tax Free____05-612 Reorganization Tax Free____05-609 Failed Reverse Triangular Merger____05-601 Limited Partnership Will Be a Disregarded Entity____05-315 LLC Granted Extension to Elect Association and AS@ Status____05-313 Classification of the Societas Europaea____05-312 Building Transfer: Disguised Sale: Penalities____05-309 Claimed Capital Losses Dissallowed____05-307 Check-the-Box Regulations Upheld____05-301 Proposed Regulations on Disregarded Entities:____05-216 Foreign Parent Spin Off of Domestic Group: Tax Free____05-215 S. Corp. Restructure Into LLC Tax Free____05-211 Operating Agreement by Default____05-201 Long Term Capital Gain: Patent____05-107 Captive AInsurance@ Arrangement Involving Disregarded Entities____04-615 LLC TMP Wins $62,212,010 Tax Refund____04-603 IRS Grants Extension____04-516 IRS Ruling Collection of Employment Tax Liabilities from LLC Members____04-514 LLC Granted Extension to Elect Corporate and S Corp. Tax Treatment____04-407 501(c)(3) and LLC Revenue Ruling____04-401 Allocation of Recourse Liability: Related Partner Exception____04-305 Tax Free Spin Off____04-203 IRS Approves LLC Alternative Recovery Method____04-201 Tax: Accumulations for Reasonable Business Purpose____03-607 Tax Free Reorganization: Conversion of Target to LLC____03-513 Real Estate Transfer Tax Exemption____03-510 501(c)(3) Status of Religious Organization Not Adversely Affected____03-413 Foundation Self Dealing Avoided____03-412 Tax Exempt Bonds Not Affected by Garage Lease____03-314 Tax Exempt Status of Hospital Not Affected by Proposed Joint Venture____03-310 Second Extension to File Election Granted____03-213 LLC Options or Convertible Instruments____03-212 LLC Stock Contribution to S Corp____03-210 IRS Regulations on Statutory Merger or Consolidation____03-209 Tax Exempt of College Status Under 501(c)(3) Not Affected by Proposed Student Housing Project____03-117 Unrelated Business Taxable Income____03-113 Triangular Merger Into LLC: LTR 2002-36005____02-616 Federal Tax Collections From LLCs____02-612 Tax Treatment of Passthrough Entities-A Congressional Overview____02-601 Controlled Firm Stock - Rev. Rul. 2002-49 July 19, 2002____02-411 FDIC Proposed LLC Regulation: LLC State Bank is Eligible for FDIC Insurance____02-409 Partnership Elects S Corp Treatment____02-314 Excise Tax Imposed by Section 4261 Found Not Applicable____02-113 Extension Granted: Section 764 Election to Adjust Basis____02-112 Charitable Exemption Not Affected by Joint Venture____02-110 Proposed IRS Regulations: Disregarded Entities: Statutory Mergers and Consolidations ____01-607 At Risk Limitations: Service Field Advice____01-518 ESOP: LLC Employee May Participate____01-516 Like Kind Exchange: Local Transfer Fees____01-515 Charity Joint Venture: 501(c)(3) Status Protected____01-514 Allocation of Debt and Advances: Qualified Nonrecourse Financing____01-510 Employment Tax Assessment SMLLC____01-509 Accidental Partnership Avoided: Independents Contractor Status Assured____01-508 Corporate Restructuring: Tax Free____01-506 Tax Free Transfers: Separation of Business____01-505 CO-OP Converts to LLC____01-415 CO-OPS Joint Venture Using LLC____01-413 S Corp Transfer to LLC Avoids Recapture of LIFO Reserve____01-411 Charity Joint Venture: 501(c)(3) Status Protected____01-409 Trust Asset Transfers to LLC: Generation Skipping____01-407 Qualified Payment Under 2701____01-315 Like Kind Exchange: Replacement Property____01-311 ESOP Qualifications____01-309 S Corp Simplification Proposed____01-304 LLC Discovery Allowed: Grouping Activities to Avoid Passive Loss Treatment____01-211 Discovery of IRS Statistics Allowed: Active or Passive Treatment Of Pass Through Loss____01-211 Gift Tax Minority Discount____01-210 Statistics of Income Bulletin____01-208 Corporate Conversion to LLC____01-207 LLCs and LLPs Can Own S Corp____01-206 IRS Assessment of SMLLC Valid Against Owner____01-205 Distribution Share Held Not Passive____01-204 Tax Free Restructuring____01-202 SBA: New Market Venture Capital Companies____01-201 Ordinary Loss v. Passive Loss: Grouping Activities____01-111 Conveyance: Transfer Tax: Exemptions____00-609 Merger: Proposed Regs____00-503 Entity Selection____00-502 Stock Contribution to LLC Does Not Result in Gain Recognition____00-403 Self Employment Tax and the Passive General Partner____00-401 Contribution of Assets Does Not Result in Gain Recognition____00-304 Extension Granted for SMLLC to Elect Corporate Treatment____00-304 Valuation Discounts Under Attack____00-301 LLC Permissible Grantor of Charitable Remainder Trust____00-204 Service Can Not Levy Against One Member LLC____00-204 Exchange of Stock for LLC Units Held Not Subject to Section 2701____00-203 Conversion: S Corp to S Limited Partnership____00-202 New Tax Regulations Reveal the Consequences of AChecking The Box@____00-104 Final Conversion Regulations____00-104 Replacement Property-Nonrecognition of Gain____00-103 Extension to Elect Tax Treatment Granted____99-605 Corporate Tax Free Split Off to LLC____99-604 Foundation: Self Dealing Avoided____99-603 IRS Legal Memorandum-Service Can Not Levy Against One Member LLC____99-515 Self-Employment Tax on LLC Members: Will Congress Clean Up the Mess____99-504 Conversion of LLCs into LPs-Continuation____99-503 Transfer Between Tax-Exempt Holding Companies____99-404 Separation of Consolidated Group=s Business will be Tax Free____99-403 Self-Employment Tax____99-401 Stock for Property Regs____99-102 New Revenue Rulings (Tax Consequences)____99-101 IRS Rules Partnership Interest Transferable____98-617 New At Risk Regulations for Non Recourse Debt____98-503 Qualified Non Recourse Debt____98-501 Spin Off of LLC, Separation of Business: Tax Free Reorganization____98-403 Liability Protection, Separation of Business: Tax Free____98-402 Spin Off of LLC, Separation of Business: Tax Free____98-402 Conversions: A Step by Step Analysis ____98-304 Conversion of Business Trust: LTR 9814020____98-302 Conversion of Partnership into Multiple LLCs: LTR 9811026____98-302 Tax Free Transfers and the LLC: LTR 9751012____98-302 Joint Venture Revenue Ruling: Rev. Rul. 98-15____98-202 Check-the-Box Hearing Canceled____98-201 Continuation and Merger: LTR 9741018, IRC ' 708____98-103 One Persons LLCs____98-102 IRS Clarifies Check-the-Box____97-604 The IRS Proposes to Clarify the Consequences: When a Business Elects To Change Its Tax Classification____97-604 Trust Fund Responsibility____97-511 Congress vs. IRS: Self Employment Tax and Check-The-Box____97-506 Merger Ruling: PLR 9738013____97-505 Trust Fund Liability____97-503 Routine & Aggressive Planning Under The New Proposed Regulations On The Applicability of The Self-Employment Tax To Limited Partners____97-304 Self-Employment Taxes - The New Proposed Regulations____97-203 Tax Matters Member____97-101 Termination Upon More Than 50% Change of Ownership____96-603 The Full Circle PLR 9636007____96-520 Tax Matters Partner Simplified____96-202 PLR 9605008____96-201 Federal Income Tax Advantages Unique to Subchapter K____96-112 Mergers of Corporations Into LLCs With The LLC Surviving (Private Letter Ruling 9543017)____96-109 Revenue Ruling 95-37 Conversion____96-102 Tax Matters Partner____95-601 Contributions to Partnerships____95-511 One Member LLC - A Rejoinder____95-502 Self-Employment Taxes____95-402 Rev Rul 95-37: Continuation____95-401 IRS on the Move____95-401 Proposed Regulations Provide Guidance on Self-Employment Issue____95-214 Rev Proc 95-10____95-201 IRS Issues Guidance on Self-Employment Income and LLCs____95-211 LLC Tax Classification and Self-Employment Tax____95-102 IRS on Self-Employment Issues____94-608 Taxation of One Member LLCs____94-604 A Warning from the IRS____94-602 IRS Rules and Self-Employment Tax____94-602 Majority in Interest: Rev Proc 94-46____94-501 State Tax Treatment of LLCs____94-402 IRS Statements at LLC Task Force Meeting____94-303 What Does the 1993 Tax Act Have in Store for LLCs____94-207 Visit to the IRS____94-201 IRS Issues Foreign LLC Rev Procs____94-102 IRS - Steady Beacon____93-601 IRS Clarifies use of Cash Accounting____93-513 Partnership & LLC Rulings Conflicting?____93-502 Revenue Rulings Keep Coming____93-502 Comparison of LLC Private Letter Rulings____93-304 IRS Issues Nevada Revenue Ruling____93-302 New IRS Rulings on LLCs____93-107
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