商品簡介
Wood (a tax lawyer who is a partner with Wood & Porter) presents a legal guide to the US law of limited liability companies (with a focus on tax considerations) that is aimed at legal advisers to company principles. Chapters address legal liability considerations in forming a business; comparing LLCs to S corporations and partnerships; forming the LLC; tax classification of the LLC; treatment of single-member LLCs; legal, tax, and practical considerations of converting partnerships and corporations to LLCs; dissolving LLCs; LLCs in California; estate planning and LLCs; and foreign and foreign-owned domestic LLCs. Sample forms and agreements, as well as other legal materials are presented in appendixes of this third edition. Annotation c2011 Book News, Inc., Portland, OR (booknews.com)