Limited Liability Companies: Electing Partnership vs. S Corporation Status

2011 LLC Book Cover

This manual compares LLCs taxed as partnerships with LLCs taxed as S corporations and outlines the circumstances that determine which status will maximize the tax advantage for your client. Covering relevant aspects of LLC taxation, each chapter in the book is presented from both a partnership and S corporation perspective.

2011 Edition.

Textbook chapters include:

Introduction
LLC formation
LLC operations
Distributions for an LLC
Sale of a member interest
Withdrawal of a member
Death of a member

Modified: February 1, 2012