Federal and State Taxation of Limited Liability Companies (2013)

Taxation › U.S.

Federal and State Taxation of Limited Liability Companies (2013)

By David J. Cartano
CCH U.S. August 2012

Specifications

ISBN-13
9780808029922
Publisher
CCH U.S.
Publication
August 2012
Format
Paperback , 1064 pages
Jurisdiction
U.S. ? Countri(es) for reference only

Details

Federal and State Taxation of Limited Liability Companies provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. This hands-on treatise is dedicated entirely to the taxation of LLCs.

It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

Table of Contents

  1. Introduction
  2. Summary of LLC Laws
  3. Advantages and Disadvantages of LLCs
  4. Special Issues Regarding S Corporations and LLCs
  5. Classification of LLCs
  6. Contributions
  7. Taxation of LLC Income
  8. Allocations
  9. Basis and Member's Share of Debt
  10. Distributions
  11. Reorganizations
  12. Terminations
  13. Loss Limitations
  14. Payments and Benefits to Members
  15. Transfer of Membership Interests
  16. Self-Employment and Employment Taxes
  17. Accounting Methods and Procedures
  18. Foreign LLCs
  19. Foreign-Owned Domestic LLCs
  20. Investment LLCs
  21. Estate and Gift Tax Planning
  22. Federal and State Filing Requirements
  23. State Tax Laws
  24. Asset Protection, Charging Orders and Creditors' Rights

About the Author

David Cartano graduated from the University of Washington, received a J.D. from Cornell University, and a Masters in Taxation from the University of Southern California. He is a partner in the Los Angeles law firm of Barton, Klugman & Oetting. He has been with the firm since 1976, where he works in all areas of domestic and international taxation. He is the author of several books and numerous articles.

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