IRS: OTHER ACTIVITIES

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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 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 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 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 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 Trust Fund Responsibility_____97-511 Merger Ruling: PLR 9738013_____97-505 Trust Fund Liability_____97-503 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 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 Regulations Provide Guidance on Self-Employment Issue_____95- 214 IRS Issues Guidance on Self-Employment Income_____95- 211 Rev Proc 95-10_____95-201 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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