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The following is a hot button list of significant documents and links that
should be helpful to LLC practioners.
Your comments, suggestions concerning additional matters to be included are appreciated.
Editor: WDBagley@LLC-Reporter.com
Joint Committee on Taxation
OPTIONS TO IMPROVE TAX COMPLIANCE AND REFORM TAX EXPENDITURES
January 27, 2005
Tax Exempt Status of Hospital Not Affected by Proposed Joint Venture. LTR 200304041
2002 Cal ALS 480; 2002 Cal SB 399; Stats 2002 ch 480
Controlled Firm Stock Revisted
Partnership Elects S Corp Treatment
Time to Simplify the Tax Code: AICPA Comments on JCT Report.
FEDERAL REGISTER (Vol. 66, No. 221)
Proposed Rules
Department of Treasury (IRS)
Statutory Mergers and Consolidations
Date: 11/14/2001
Action: Notice of proposed rulemaking and notice of public hearing.
Employment Tax Assessment Against a Single Member LLC. On June 6, 2001, the Service issued the following Memorandum addressing Assessment and the Single Member LLC.
THOUGHTS TO GET YOU THROUGH ALMOST ANY CRISIS
Allocation of Debt and Advances: Qualified Nonrecourse Financing. On February 13, 2001, the Service issued the following as LTR 200120020.
At Risk Limitations - IRS Field Service Advice. The Assistant Chief Counsel for Passthrough and Special Industries on March 17, 2000 issued the following:
FEDERAL REGISTER Vol. 64, No. 124
Notices
FEDERAL TRADE COMMISSION (FTC) Premerger
Notification: Reporting and Waiting Period Requirements
Date: Tuesday, June 29, 1999
Action: Notice of amendment of Formal Interpretation 15.
FEDERAL REGISTER Vol. 64, No. 132
Rules and
Regulations
FEDERAL ELECTION COMMISSION (FEC)
11 CFR Part
110 [Notice 1999-10] Treatment of Limited
Liability Companies Under the Federal Election Campaign
Act 64 FR 37397 DATE: Monday, July 12, 1999
LTR. 199925047 Dated: March 26, 1999
Transfers Between Tax Exempt Title Holding Companies
Do Not Result in Ordinary Income.
LTR. 199926017
Dated: March 30,
1999
Seperation of Consolidated Group's Businesses
Will Be Tax Free
Rev. Rul. 99-5, 1996-6 I.R.B. 8.
Rev. Rul. 99-6, 1999-6 I.R.B. 6.
"IRS Proposes a Major Simplification of Entity Classification
Rules" by William Bagley.
LLC History
Transcript of IRS Hearing on Limited Partnership Regs Relating
to
Self-Employment Taxes
JCT and Entity Classification and Partnership Tax
Report
Proposed Regulations on Self-Employment
Taxes
Explanation of Provisions
Reporting and record keeping requirements
Entity Comparison Charts
An Analysis of the Uniform Limited Liability Company Act
(1995)
Simplification of Entity Classification Rules
Revenue and Taxation Departments
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