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. 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.... to nonresident members.741 An LLC must withhold using the procedure set forth in Form REV-413 (P/S), Instructions for ... An LLC may file a composite return for nonresident members by filing Form PA-40 NRC, Nonresident Consolidatedanbsp;...
|Title||:||Federal and State Taxation of Limited Liability Companies (2009)|
|Author||:||David J. Cartano|
|Publisher||:||CCH - 2008|