Hardcover

Limited Liability Companies: Formation, Operation and Conversion, Third Edition

Limited Liability Companies: Formation, Operation and Conversion, Third Edition by Robert W. Wood, Esq.

Limited Liability Companies: Formation, Operation and Conversion, Third Edition

Contributor(s)
By Robert W. Wood
Update Frequency
Updated annually
Last Update
08/08/2016
Product Line
Wolters Kluwer Legal & Regulatory U.S.
Available formats

Details

Written by a team of experts, Limited Liability Companies: Formation, Operation and Conversion, Third Edition explains conversions of existing partnerships and corporations to limited liability companies with in-depth legal, tax, and practical implications. It also details procedures from start to finish, including knowing when to use, how to form, and how to dissolve limited liability companies with federal tax treatment of each step.

Topics discussed include:

  • Comparing LLCs to S Corporations and Partnerships and exploring the reasons LLCs may want to elect to be taxed as corporations
  • Forming the LLC
  • Withholding taxes on payments to foreign LLCs
  • Converting accounting and law firms to LLPs
  • Dissolution and Liquidation
  • And more.

ISBN: 9780735593312
Pages: 653
SKU: 0735593310
ETA: Available: Item ships in 3-5 Business Days

Chapter 1. LIMITED LIABILITY COMPANIES: AN INTRODUCTION

Chapter 2. LEGAL LIABILITY CONSIDERATIONS IN FORMING A BUSINESS

Chapter 3. COMPARING LLCs TO S CORPORATIONS AND PARTNERSHIPS

Chapter 4. FORMING THE LIMITED LIABILITY COMPANY

Chapter 5. TAX CLASSIFICATION OF LIMITED LIABILITY COMPANIES

Chapter 6. TREATMENT OF SINGLE-MEMBER LLCs

Chapter 7. CONVERTING PARTNERSHIPS AND CORPORATIONS TO LLCs: LEGAL, TAX, AND PRACTICAL CONSIDERATIONS

Chapter 8. DISSOLVING LIMITED LIABILITY COMPANIES

Chapter 9. CALIFORNIA LIMITED LIABILITY COMPANIES: A COMPARATIVE ANALYSIS

Chapter 10. ESTATE PLANNING AND LIMITED LIABILITY COMPANIES

Appendix A. STATE TAX TREATMENT OF LIMITED LIABILITY COMPANIES AND LIMITED LIABILITY PARTNERSHIPS

Appendix B. SAMPLE OPERATING AGREEMENT

Appendix C. FORM 8832: ENTITY CLASSIFICATION ELECTION

Appendix D. TREASURY DECISION 8698 (61 FR 67458 -67463, DECEMBER 23, 1996)

Appendix E. OPERATING AGREEMENT FOR SINGLE CLASS, LLC, A CALIFORNIA LIMITED LIABILITY COMPANY

Appendix F OPERATING AGREEMENT FOR FAMILY BUSINESS, LLC, A CALIFORNIA LIMITED LIABILITY COMPANY

Appendix G-1. OPERATING AGREEMENT FOR _____________, LLC, A CALIFORNIA LIMITED LIABILITY COMPANY

Appendix G-2. BYLAWS OF _________________, LLC, A CALIFORNIA LIMITED LIABILITY COMPANY

Appendix H. MERGER OF CALIFORNIA LLC INTO CALIFORNIA CORPORATION

Appendix I. FORM 8858: INFORMATION RETURN OF U.S. PERSONS WITH RESPECT TO FOREIGN DISREGARDED ENTITIES

Table of Cases

Table of Internal Revenue Code Sections

Table of Treasury Regulations

Table of Internal Revenue Service Releases

Index

Contributor(s)

Robert W. Wood is a prominent tax lawyer with a national practice. A partner with Wood LLP (www.WoodLLP.com), he is admitted to practice law in California, New York, the District of Columbia, Texas, Montana, Arizona, Washington and Wyoming. He is certified as a Specialist in Taxation and qualified as a Solicitor in England.

Named among the best tax lawyers in America, Wood is a Fellow of the American College of Tax Counsel and consults with clients on tax matters nationwide. He serves as an expert witness, speaks nationally to professional groups, and hosts The Legal Broadcast Network's Tax Channel.

The author of over 35 books and hundreds of articles, Wood is most well-known for advising litigants on the tax treatment of settlements and judgments. His book, Taxation of Damage Awards and Settlement Payments (4th Ed. with 2012 Supplement, Tax Institute), is in wide use by lawyers, judges, mediators and courts nationwide. He has advised plaintiffs and defendants in airline disaster, toxic spill and catastrophic injury cases, landmark whistleblower, fraud, trade secrets and patent litigation, celebrity divorce and palimony cases. He has advised on the tax consequences of marquee antitrust, civil rights and wrongful conviction cases, SEC restitution, and environmental contamination litigation. He has also had significant victories litigating tax cases, including invalidating a long-standing provision in the Treasury Regulations.

He contributes regular tax columns to Forbes and other publications.

 

$459.00