IRS CLASSIFICATION ISSUES

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LLC-Reporter.Com	IRS: CLASSIFICATION ISSUES
Spin-Off of Two Businesses Tax Free____05-612 Reorganization Tax Free____05-609 Partnership Elects S Corp. Treatment____02-314 Extension Granted: Section 764 Election to Adjust Basis____02- 112 Co-op Eligible to Elect Under Check-the-Box____01- 504 ABA Tax Section Members Criticize Proposed Check-The-Box Changes_____00-603 Corporate Tax Free Reorganization____99-602 IRS Modifies its Forms to Clarify the Reporting of Single Member LLC____99-601 Self-Employment Tax____99-401 Extensions Granted for LLC Election of Corporate Tax Treatment____99-202 Tax Consequences of Adding a Member Rev. Ruling 99-5____99-201 New Revenue Rulings (Tax Consequences)___99-101 IRS Clarifies Check-the-Box_____97-604 Regs. Amending Check-the-Box_____97-601 IRS Issues Check-the-Box Classification Rules_____97_216 The IRS Now Generally Classifies LLCs as Partnerships_____97-204 Simplification: Check-the-Box Analysis_____97-201 Check-the-Box_____97-101 Surprise Attack_____96-601 Check-the-Box Decision Tree_____96-516 Check-the-Box_____96-501 Simplification: A Challenge to the States_____96-417 Proposed Simplification of Entity Classification_____96-312 IRS's Revised Check-the-Box Proposal_____96-302 Check-the-Box_____96-301 Check-the-Box: Sometime Soon_____96-220 Perspective on the Two Member LLC Requirement_____96-115 Check-the-Box_____95-601 Extending Check-the-Box to "S" Corps._____95-501 LLC Tax Classification After Rev Proc 95-10_____95_408 Notice 95-14 Richard P. Voss Letter_____95-406 Kugler Speaks_____95-402 Check-A-Box Proposed Classification System_____95-309 IRS Considering Tax Classification Reform_____95-307 IRS Considers New Classification Rules_____95-301 Clear Signals from the IRS on Critical Corporate Characteristics_____94-601 Majority in Interest - Rev Proc 94-46_____94-501 Why you Don't Need a Definite Date of Dissolution_____94-407 Centralized Management - Rev Proc 89-12_____94-209 Continuity of Life: Clarification_____94-107 Continuity of Life: Additional IRS Clarification_____94-101 Fourteen New Revenue Rulings_____94-101 Free Transferability - An IRS Breakthrough_____94-101 Caution - Flexibility Ahead_____93-407 Continuity of Life Regulation Final_____93-403 Free Transferability One Factor Test?_____93-306 Free Transferability - Single Control Rev Rul 93-4,___93-205 Continuity of Life - Rule Change_____93-101
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