1982:, LLCs are required to register in the states they are "conducting (or transacting) business". Each state has different standards and rules defining what "transacting business" means, and as a consequence, navigating what is required can be quite confusing for small business owners. Simply forming an LLC in any state may not be enough to meet legal requirements, and specifically, if an LLC is formed in one state, but the owner (or owners) are located in another state (or states), or an employee is located in another state, or the LLC's base of operations is located in another state, the LLC may need to register as a
2317:, for example, charges a stock or nonstock corporation $ 120 for the initial charter, and $ 100 for an LLC. The fee for filing the annual report the following year is $ 300 for stock-corporations and LLCs. The fee is zero for non-stock corporations. In addition, certain states, such as New York, impose a publication requirement upon formation of the LLC which requires that the members of the LLC publish a notice in newspapers in the geographic region that the LLC will be located that it is being formed. For LLCs located in major metropolitan areas (e.g., New York City), the cost of publication can be significant.
4257:
4247:
4227:
4207:
4197:
2537:. Alternatively, an individual may not be a U.S. tax resident if the individual was present in the U.S. less than 183 days during the year, the individual had a closer connection to one foreign country in which the individual has a tax home than to the U.S., the individual maintained a tax home in that foreign country during the entire year, and the individual has neither pursued nor has a pending application for U.S. lawful permanent resident status.
4237:
4217:
1707:
2184:
2043:
2370:, require the formation of a PLLC. However, some states, such as California, do not permit LLCs to engage in the practice of a licensed profession. Exact requirements of PLLCs vary from state to state. Typically, a PLLC's members must all be professionals practicing the same profession. In addition, the limitation of personal liability of members does not extend to professional malpractice claims.
71:
2308:, both foreign and domestic LLCs, corporations, and trusts, whether for-profit or non-profit—unless the entity is tax exempt—must at least pay a minimum income tax of $ 800 per year to the Franchise Tax Board; and no foreign LLC, corporation or trust may conduct business in California unless it is duly registered with the California Secretary of State.
2389:
is a for-profit, social enterprise venture that has a stated goal of performing a socially beneficial purpose, not maximizing income. It is a hybrid structure that combines the legal and tax flexibility of a traditional LLC, the social benefits of a nonprofit organization, and the branding and market
2244:
in most jurisdictions, members of a multiple member LLC who operate without one may encounter problems. Unlike state laws regarding stock corporations, which are very well developed and provide for a variety of governance and protective provisions for the corporation and its shareholders, most states
2115:
A limited liability company with multiple members that elects to be taxed as partnership may specially allocate the members' distributive share of income, gain, loss, deduction, or credit via the company operating agreement on a basis other than the ownership percentage of each member. S corporations
2145:
LLCs in most states are treated as entities separate from their members. However, in some jurisdictions such as
Connecticut, case law has determined that owners were not required to plead facts sufficient to pierce the corporate veil and LLC members can be personally liable for operation of the LLC)
1994:
For U.S. federal income tax purposes, an LLC is treated by default as a pass-through entity. If there is only one member in the company, the LLC is treated as a "disregarded entity" for tax purposes (unless another tax status is elected), and an individual owner would report the LLC's income or loss
1926:
regulations set forth a complex six-factor test for determining whether such business associations would be taxed as corporations or partnerships. Some of these factors had equal significance, so that the presence of only half of them would result in classification as a partnership. Accordingly, the
1798:
that provides limited liability to its owners in many jurisdictions. LLCs are well known for the flexibility that they provide to business owners; depending on the situation, an LLC may elect to use corporate tax rules instead of being treated as a partnership, and, under certain circumstances, LLCs
2323:
Taxing jurisdictions outside the US are likely to treat a US LLC as a corporation, regardless of its treatment for US tax purposes—for example a US LLC doing business outside the US or as a resident of a foreign jurisdiction. This is very likely where the country (such as Canada) does not recognize
2520:
In other cases, an individual is typically a U.S. tax resident if the individual was physically present in the U.S. on at least 31 days during the current year, and 183 days during the three-year period that includes the current year and the two years immediately before that, counting all the days
2379:
is a special form of a limited liability company that allows a single LLC to segregate its assets into separate series. For example, a series LLC that purchases separate pieces of real estate may put each in a separate series so if the lender forecloses on one piece of property, the others are not
2028:
Some legal scholars argue that corporate income taxes are intended to limit the power of corporations and to offset the legal benefits corporations enjoy, such as limited liability for their investors. There is concern that LLCs, by combining limited liability with no entity-level taxation, could
2004:
Form 1065. Under partnership tax treatment, each member of the LLC, as is the case for all partners of a partnership, annually receives a Form K-1 reporting the member's distributive share of the LLC's income or loss that is then reported on the member's individual income tax return. On the other
1963:
Effective August 1, 2013, the
Delaware Limited Liability Company Act provides that the managers and controlling members of a Delaware-domiciled limited liability company owe fiduciary duties of care and loyalty to the limited liability company and its members. Under the amendment (prompted by the
1938:
regulations to it. After the IRS finally decided in 1988 in
Revenue Ruling 88-76 that Wyoming LLCs were taxable as partnerships, other states began to take the LLC seriously and enacted their own LLC statutes. By 1996, all 50 states and the District of Columbia had LLC statutes. In 1995, the IRS
1840:
Although LLCs and corporations both possess some analogous features, the basic terminology commonly associated with each type of legal entity, at least within the United States, is sometimes different. When an LLC is formed, it is said to be "organized", not "incorporated" or "chartered", and its
2296:
or capital values tax on LLCs. In essence, this franchise or business privilege tax is the fee the LLC pays the state for the benefit of limited liability. The franchise tax can be an amount based on revenue, an amount based on profits, or an amount based on the number of owners or the amount of
2521:
present in the current year, and one-third of the days present in the first year before the current year, and one-sixth of the days in the second year before the current year. In some cases, an individual does not count days physically present in the U.S. while in certain visa statuses, such as
1955:
LLCs are subject to fewer regulations than traditional corporations, and thus may allow members to create a more flexible management structure than is possible with other corporate forms. As long as the LLC remains within the confines of state law, the operating agreement is responsible for the
1956:
flexibility the members of the LLC have in deciding how their LLC will be governed. State statutes typically provide automatic or "default" rules for how an LLC will be governed unless the operating agreement provides otherwise, as permitted by statute in the state where the LLC was organized.
2395:
An anonymous limited liability company is an LLC for which ownership information is not made publicly available by the state. Anonymity is possible in states that do not require the public disclosure of legal ownership of an LLC, or where an LLC's identified legal owners are another anonymous
2300:
Effective in Texas for 2007 the franchise tax is replaced with the Texas
Business Margin Tax. This is paid as: tax payable = revenues minus some expenses with an apportionment factor. In most states, however, the fee is nominal and only a handful charge a tax comparable to the tax imposed on
1974:
Under 6 Del. C. Section 18-101(7), a
Delaware LLC operating agreement can be written, oral or implied. It sets forth member capital contributions, ownership percentages, and management structure. Like a prenuptial agreement, an operating agreement can avoid future disputes between members by
2245:
do not dictate detailed governance and protective provisions for the members of a limited liability company. In the absence of such statutory provisions, members of an LLC must establish governance and protective provisions pursuant to an operating agreement or similar governing document.
2327:
The principals of LLCs use many different titles—e.g., member, manager, managing member, managing director, chief executive officer, president, and partner. As such, it can be difficult to determine who actually has the authority to enter into a contract on the LLC's
1959:
The limited liability company ("LLC") has grown to become one of the most prevalent business forms in the United States. Even the use of a single member LLC affords greater protection for the assets of the member, as compared to operating as an unincorporated entity.
1869:" or just "shares" (with ownership measured by the number of shares held by each shareholder). Similarly, when issued in physical rather than electronic form, a document evidencing ownership rights in an LLC is called a "membership certificate" rather than a "
1999:
of his or her individual tax return. Thus, income from the LLC is taxed at the individual tax rates. The default tax status for LLCs with multiple members is as a partnership, which is required to report income and loss on
2005:
hand, income from corporations is taxed twice: once at the corporate entity level and again when distributed to shareholders. Thus, more tax savings often result if a business formed as an LLC rather than a corporation.
2500:
An S corporation may have no more than 100 shareholders. An individual, their spouse, and their family members within six common ancestors may typically be considered to be one shareholder for the purpose of this test.
2008:
An LLC with either single or multiple members may elect to be taxed as a corporation through the filing of IRS Form 8832. After electing corporate tax status, an LLC may further elect to be treated as a regular
2122:
In the United States, an S corporation is limited to 100 shareholders, and all of them must be U.S. tax residents. An LLC may have an unlimited number of members, and there is no citizenship restriction.
2169:
Flexible membership: Members of an LLC may include individuals, partnerships, trusts, estates, organizations, or other business entities, and most states do not limit the type or number of members.
1888:
mechanism. The charging order limits the creditor of a debtor-partner or a debtor-member to the debtor's share of distributions, without conferring on the creditor any voting or management rights.
2320:
The management structure of an LLC may not be clearly stated. Unlike corporations, they are not required to have a board of directors or officers (this could also be seen as an advantage to some).
2949:
2166:
For some business ventures, such as real estate investment, each property can be owned by a separate LLC, thereby shielding the owners and their other properties from cross-liability.
3071:
2342:) is a limited liability company organized for the purpose of providing professional services. Usually, professions where the state requires a license to provide services, such as a
1880:
as corporate shareholders. However, it is more difficult to pierce the LLC veil because LLCs do not have many formalities to maintain. As long as the LLC and the members do not
4127:
1799:
may be organized as not-for-profit. In certain U.S. states (for example, Texas), businesses that provide professional services requiring a state professional license, such as
1861:
in an LLC is represented by a "membership interest" or an "LLC interest" (sometimes measured in "membership units" or just "units" and at other times simply stated only as
3705:
2338:
A professional limited liability company (usually shortened as PLLC, P.L.L.C., or P.L., sometimes PLC, standing for professional limited company – not to be confused with
1971:
parties to an LLC remain free to expand, restrict, or eliminate fiduciary duties in their LLC agreements (subject to the implied covenant of good faith and fair dealing).
1884:
funds, it is difficult to pierce the LLC veil. Membership interests in LLCs and partnership interests are also afforded a significant level of protection through the
1891:
Limited liability company members may, in certain circumstances, also incur a personal liability in cases where distributions to members render the LLC insolvent.
4200:
3647:
1822:
having certain characteristics of both a corporation and a partnership or sole proprietorship (depending on how many owners there are). An LLC is a type of
3500:
2021:(entity level income and loss passes through to the members). Some commentators have recommended an LLC taxed as a S-corporation as the best possible
1975:
addressing buy-out rights, valuation formulas, and transfer restrictions. The written LLC operating agreement should be signed by all of its members.
1737:
3212:
4281:
3698:
3052:
620:
1914:
From 1960 to 1997, the classification of unincorporated business associations for the purpose of U.S. federal income tax law was governed by the "
2957:
2119:
The owners of the LLC, called members, are protected from some or all liability for acts and debts of the LLC, depending on state shield laws.
3774:
336:
2418:
578:
3139:
1876:
In the absence of express statutory guidance, most
American courts have held that LLC members are subject to the same common law alter ego
3449:
2660:
4260:
3691:
2025:
structure. It combines the simplicity and flexibility of an LLC with the tax benefits of an S-corporation (self-employment tax savings).
2753:"Piercing the Veil of the Limited Liability Company, from Sure Bet to Long Shot: Gallinger v. North Star Hospital Mutual Assurance, Ltd"
4172:
2733:
2253:
for an LLC as investors may be more comfortable investing funds in the better-understood corporate form with a view toward an eventual
3669:
2633:
37:
This article is about the United States-specific business entity form. For privately-held limited liability companies in general, see
2919:
1907:, which sought to organize its business in the United States with liability and tax advantages similar to those it had obtained in
1837:. As a business entity, an LLC is often more flexible than a corporation and may be well-suited for companies with a single owner.
2428:
533:
2257:. One possible solution may be to form a new corporation and merge into it, dissolving the LLC and converting into a corporation.
742:
2997:
2581:
1934:
For several years, other states were slow to adopt the LLC form because it was unclear how the IRS and courts would apply the
2452:
2112:
or C corporation (as long as they would otherwise qualify for such tax treatment), providing for a great deal of flexibility.
1918:
regulations", which were named after the prevailing taxpayer in the 1954 legal precedent of that name. As promulgated by the
1730:
806:
437:
246:
3466:
2971:
2875:
2386:
425:
369:
328:
3994:
3989:
2679:
2447:
307:
2798:
3897:
3603:
2518:
A lawful permanent resident of the U.S. at any time during a calendar year is typically a U.S. tax resident that year.
1434:
95:
4291:
2858:
2716:
2457:
2227:
2086:
1291:
374:
3483:
3053:"Delaware amends its LLC Act: managers and controllers owe fiduciary duties unless LLC agreement provides otherwise"
2209:
2068:
1723:
1340:
451:
352:
3782:
3759:
3089:
2559:
2467:
2013:(taxation of the entity's income prior to any dividends or distributions to the members and then taxation of the
2775:
2752:
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3972:
3572:
2194:
2101:
2053:
1944:
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1834:
1711:
1456:
1366:
1017:
277:
211:
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3977:
2297:
capital employed in the state, or some combination of those factors, or simply a flat fee, as in
Delaware.
1574:
1360:
1188:
461:
3807:
3802:
3797:
3792:
3787:
1877:
1564:
1451:
1401:
735:
648:
125:
3854:
1943:
regulations, and in 1996 it promulgated new regulations establishing a so-called "check the box" (CTB)
1594:
344:
120:
105:
4064:
4014:
3912:
3859:
1846:
1599:
1378:
1320:
1022:
693:
628:
287:
115:
3026:
4250:
4167:
4162:
3517:
2897:
2436:
2201:
2060:
2001:
1931:
tailored its statute to grant LLCs particular corporate features without exceeding this threshold.
1919:
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1614:
1589:
1325:
1035:
969:
939:
588:
455:
130:
90:
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2064:
1763:
1604:
1584:
1569:
1524:
1350:
1095:
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1026:
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1007:
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964:
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297:
218:
38:
4157:
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4019:
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3005:
2683:
2339:
1664:
1649:
1579:
1441:
1345:
994:
894:
874:
864:
829:
728:
610:
384:
257:
171:
136:
100:
54:
1826:, distinct from a corporation. The primary characteristic an LLC shares with a corporation is
4074:
3982:
3399:
2848:
2408:
1823:
1546:
1428:
1416:
1308:
1301:
1276:
1238:
1213:
1163:
1070:
1031:
779:
553:
85:
4102:
3887:
3764:
2817:
1904:
1899:
The first state to enact a law authorizing the creation of limited liability companies was
1609:
1534:
1519:
1406:
1396:
1373:
1313:
1281:
1183:
1125:
887:
784:
678:
615:
31:
1807:, may not be allowed to form an LLC but may be required to form a similar entity called a
8:
4177:
4039:
4029:
3947:
3942:
3938:
3892:
2472:
2363:
2241:
2139:
2128:
1983:
1928:
1850:
1849:" or its "corporate charter". Internal operations of an LLC are further governed by its "
1831:
1779:
1771:
1691:
1674:
1659:
1509:
1486:
1471:
1391:
1355:
1330:
1286:
1158:
1148:
1130:
998:
954:
869:
849:
653:
407:
379:
233:
206:
201:
191:
17:
2159:
Less risk of being "stolen" by fire-sale acquisitions (more protection against "hungry"
1939:
came to the conclusion that the widespread enactment of LLC statutes had undermined the
4152:
4112:
4049:
4044:
3882:
3628:
3365:
3357:
3330:"The Limited Liability Company: A Catalyst Exposing the Corporate Integration Question"
3310:
3263:
1654:
1529:
1514:
1481:
1476:
1466:
1461:
1411:
1335:
1243:
1208:
899:
573:
493:
466:
146:
141:
110:
4117:
3844:
3839:
3834:
3749:
3683:
3599:
3568:
3369:
3349:
3302:
3255:
2854:
2712:
2462:
2250:
1870:
1830:, and the primary characteristic it shares with a partnership is the availability of
1827:
1783:
1634:
1541:
1497:
1423:
1296:
1203:
1173:
1110:
904:
633:
503:
391:
266:
228:
223:
3314:
3957:
3826:
3737:
3432:
3415:
3341:
3294:
3247:
2277:
1804:
1686:
1504:
1446:
1271:
1266:
1228:
1065:
1060:
819:
711:
698:
643:
543:
3648:"Anonymous Owner, L.L.C.: Why It Has Become So Easy to Hide in the Housing Market"
3403:
3383:
3072:"Didn't sign your LLC operating agreement? Think that'll get you off? Think again"
2776:"Piercing the Veil of Limited Liability Companies: The Need for a Better Standard"
2604:
4137:
4059:
3907:
3869:
3744:
3718:
3593:
3562:
2706:
2132:
2105:
1866:
1639:
1491:
1384:
1248:
1178:
1168:
1085:
982:
949:
914:
834:
814:
683:
638:
361:
186:
42:
3167:"Converting a C Corporation into an LLC: Quantifying the Tax Costs and Benefits"
2850:
Limited
Liability Entities: A State by State Guide to LLCs, LPs and LLPs, Vol. 1
2116:
may not specially allocate profits, losses and other tax items under US tax law.
3962:
3877:
3754:
3714:
3623:
2153:
2022:
1885:
1669:
1198:
1193:
1120:
1115:
1105:
959:
934:
909:
3543:
3166:
1947:
system that went into effect throughout the United States on
January 1, 1997.
4275:
4069:
4054:
4034:
3922:
3353:
3306:
3259:
2293:
2109:
2018:
2010:
1759:
1644:
1080:
927:
445:
412:
62:
3544:"Here Are the Benefits of Multiple LLCs or Corporations for Your Businesses"
3188:
563:
4182:
4107:
4079:
4024:
3917:
3589:
3115:
2347:
2281:
1819:
1223:
1100:
1090:
802:
523:
513:
1996:
3967:
3298:
2125:
Much less administrative paperwork and record-keeping than a corporation.
1979:
1881:
1854:
1791:
1787:
1775:
1679:
1218:
859:
844:
839:
659:
196:
181:
176:
3564:
Emerging
Companies Guide: A Resource for Professionals and Entrepreneurs
3282:
4132:
3902:
3361:
3267:
2376:
2355:
2305:
2265:
1862:
772:
716:
482:
432:
3236:"Corporations, Society, and the State: A Defense of the Corporate Tax"
3329:
3235:
2491:
The rules contained in Treasury Regulation 1.704-1 must also be met.
2359:
2343:
2285:
1858:
1153:
1055:
1048:
3345:
3251:
3027:"Gatz Properties, LLC v. Auriga Capital Corp., 59 A. 3d 1206 (2012)"
2212:. Statements consisting only of original research should be removed.
2071:. Statements consisting only of original research should be removed.
2818:"Delaware Code, Title 6, Chapter 18, Limited Liability Company Act"
2534:
2530:
2526:
2367:
2314:
2273:
2269:
2160:
2014:
1800:
1767:
989:
944:
688:
2634:"Should You Structure Your Accounting Firm as an LLC, PLLC or PC?"
2017:
or distributions once received as income by the members) or as an
2853:(2022-3 supp. ed.). New York: Wolters Kluwer. p. 1-14.
2261:
1900:
1795:
824:
166:
2680:"What Is the Difference Between a Shareholder Vs. a LLC Member?"
3732:
2522:
2351:
2142:
are taxed personally at the member level, not at the LLC level.
2029:
contribute to excessive risk-taking and harm to third parties.
1908:
1706:
3165:
Everett, John; Henning, Cherie; Raabe, William (August 2010).
2516:
A U.S. citizen or U.S. national is always a U.S. tax resident.
2324:
LLCs as an authorized form of business entity in that country.
329:
Charitable incorporated organisation (England and Wales)
3518:"Sturm v. Harb Development, 298 Conn. 124, 2 A.3d 859 (2010)"
2661:"The advantages of owning real estate in a single-member LLC"
2289:
1627:
789:
3501:
Closer Connection Exception to the Substantial Presence Test
3213:"Tax Advantages of Corporations – Updated for Tax Year 2016"
3619:
1853:". An owner of an LLC is called a "member", rather than a "
2734:"The Three Justifications for Piercing the Corporate Veil"
70:
2560:"Limited Liability Companies: Issues in Member Liability"
1233:
3670:"Why are there so many anonymous companies in Delaware?"
2135:), unless the LLC elects to be taxed as a C corporation.
1794:
under the laws of every state; it is a legal form of a
3713:
2998:"Single Member LLC Vs. Sole Proprietorship Liability"
2605:"Limited Liability Companies as Exempt Organizations"
3587:
2972:"Pros and Cons of a Limited Liability Company (LLC)"
3164:
2950:"LLCs: Is the Future Here? A History and Prognosis"
2876:"The Origins Behind the Limited Liability Company"
2240:Although there is no statutory requirement for an
1986:in the other states it is "transacting business."
41:. For limited liability companies in general, see
3635:. Government of the United Kingdom. May 25, 2017.
2627:
2625:
4273:
3450:Determining an Individual's Tax Residency Status
2738:Harvard Law School Forum on Corporate Governance
2152:LLCs in some states can be set up with just one
1950:
2514:the same as the location where a person lives.
3560:
2622:
2390:positioning advantages of a social enterprise.
337:Scottish charitable incorporated organisation
3699:
3561:Brown, Robert L.; Gutterman, Alan S. (2005).
2423:, the equivalent in French-speaking countries
2413:, a Belgian and Dutch private limited company
1731:
736:
4201:Private equity and venture capital investors
3140:"LLC Filing as a Corporation or Partnership"
2847:Borden, Bradley T.; Rhee, Robert J. (2012).
2426:
2416:
1841:founding document is likewise known as its "
3598:. Cambridge University Press. p. 240.
3595:Taxing Corporate Income in the 21st Century
2773:
2708:Forming Your Own Limilted Liability Company
2510:For purposes of U.S. tax law, residency is
2406:
1966:Gatz Properties, LLC v. Auriga Capital Corp
4236:
4216:
4173:Taxation of private equity and hedge funds
3990:Private investment in public equity (PIPE)
3706:
3692:
3070:Bainbridge, Stephen (September 27, 2014).
3069:
2846:
2780:DePaul Business and Commercial Law Journal
1738:
1724:
743:
729:
30:"LLC" redirects here. For other uses, see
3663:
3661:
3283:"Limited Liability and the Known Unknown"
3233:
2842:
2840:
2838:
2711:. Dearborn Trade Publishing. p. 60.
2228:Learn how and when to remove this message
2087:Learn how and when to remove this message
3588:Auerbach, Alan J.; Hines, James R. Jr.;
3567:. American Bar Association. p. 68.
2913:
2911:
2909:
2907:
2796:
2704:
2658:
2602:
2557:
4282:Corporate taxation in the United States
3541:
3234:Avi-Yonah, Reuven S. (September 2004).
14:
4274:
3667:
3658:
3645:
3327:
3116:"Instruction SS-4 (Rev. January 2011)"
2873:
2867:
2835:
1903:in 1977. The law was a project of the
1809:professional limited liability company
438:Limited liability limited partnership
353:Industrial and provident society
3687:
3050:
2917:
2904:
2750:
2732:Macey, Jonathan R. (March 27, 2014).
2731:
2631:
2453:List of legal entity types by country
2429:Gesellschaft mit beschränkter Haftung
1964:Delaware Supreme Court's decision in
535:Gesellschaft mit beschränkter Haftung
3467:U.S. Tax Residency – Green Card Test
3328:Hamill, Susan Pace (November 1996).
3096:. U.S. Small Business Administration
2677:
2603:McCray, Richard A.; Thomas, Ward L.
2177:
2104:. An LLC can elect to be taxed as a
2036:
27:US form of a private limited company
3542:Parsons, James (February 1, 2019).
3280:
3189:"IRS Form 8832 (Rev. January 2011)"
3051:Falby, Bruce E. (August 22, 2013).
2448:List of official business registers
24:
2995:
2918:Field, Heather M. (January 2009).
2799:"The Misunderstood Charging Order"
2249:It may be more difficult to raise
2138:Using default tax classification,
25:
4303:
2582:"Limited Liability Company (LLC)"
2458:Private company limited by shares
2313:Renewal fees may also be higher.
1712:Business and economics portal
4256:
4255:
4246:
4245:
4235:
4226:
4225:
4215:
4206:
4205:
4196:
4195:
3646:Badger, Emily (April 30, 2018).
2924:Loyola of Los Angeles Law Review
2920:"Checking In on 'Check the Box'"
2797:Adkisson, Jay (April 30, 2013).
2774:Vandervoort, Jeffrey K. (2004).
2419:Société à responsabilité limitée
2182:
2173:
2041:
1705:
580:Société à responsabilité limitée
69:
3668:Watson, Libby (April 6, 2016).
3639:
3612:
3581:
3554:
3535:
3510:
3493:
3476:
3459:
3442:
3425:
3408:
3393:
3376:
3321:
3274:
3227:
3205:
3181:
3158:
3132:
3108:
3082:
3063:
3044:
3019:
2989:
2964:
2942:
2901:, 216 F.2d 418 (9th Cir. 1954).
2890:
2809:
2790:
2767:
2632:Akalp, Neil (August 10, 2016).
2504:
2494:
2485:
2468:Wholly Foreign-Owned Enterprise
2146:(see, for example, the case of
1865:), rather than represented by "
1770:structure that can combine the
3973:Publicly traded private equity
3439:. Legal Information Institute.
3422:. Legal Information Institute.
3390:. Legal Information Institute.
2956:. October 2004. Archived from
2744:
2725:
2698:
2671:
2659:Bischoff, Bill (May 1, 2017).
2652:
2596:
2574:
2551:
1945:entity classification election
13:
1:
4241:List of venture capital firms
2544:
2442:Limited liability partnership
2332:
2260:Many jurisdictions—including
2032:
1989:
1951:Flexibility and default rules
1905:Hamilton Brothers Oil Company
1367:management information system
1018:Chief human resources officer
4221:List of private equity firms
3978:Business Development Company
3629:"HMRC Tax Manuals, DT19853A"
1361:Enterprise resource planning
1189:Financial statement analysis
462:Massachusetts business trust
7:
3433:26 CFR § 1.1361-1(e)(3)(ii)
2705:Friedman, Scott E. (1996).
2400:
2208:the claims made and adding
2067:the claims made and adding
649:Piercing the corporate veil
345:Community interest company
320:UK / Ireland / Commonwealth
308:Economic interest grouping
10:
4308:
4065:High-net-worth individuals
3855:Leveraged recapitalization
3416:26 CFR § 1.1361-1(c)(1)(B)
3146:. Internal Revenue Service
2610:. Internal Revenue Service
2584:. Internal Revenue Service
1894:
1824:unincorporated association
418:Limited liability company
36:
29:
4191:
4088:
4007:
3953:Limited liability company
3931:
3913:Venture capital financing
3868:
3860:Dividend recapitalization
3825:
3816:
3773:
3725:
3484:Substantial Presence Test
2874:Hamill, Susan P. (1998).
2148:Sturm v. Harb Development
1847:articles of incorporation
1752:limited liability company
1023:Chief information officer
855:Limited liability company
629:Internal affairs doctrine
624:and estoppel corporations
4292:Types of business entity
3505:Internal Revenue Service
3488:Internal Revenue Service
3471:Internal Revenue Service
3454:Internal Revenue Service
3437:Internal Revenue Service
3420:Internal Revenue Service
3388:Internal Revenue Service
3090:"Register Your Business"
2898:United States v. Kintner
2757:Journal of Corporate Law
2751:Klein, Shaun M. (1996).
2478:
2437:Incorporation (business)
1920:Internal Revenue Service
1843:articles of organization
1036:Chief technology officer
970:Mergers and acquisitions
940:Constitutional documents
765:Management of a business
53:This article is part of
4020:Institutional investors
3076:ProfessorBainbridge.com
2558:Schwindt, Kari (1996).
1764:private limited company
1096:Environmental economics
1076:International economics
1027:Chief marketing officer
1013:Chief financial officer
1008:Chief operating officer
1004:Chief executive officer
965:International trade law
759:Business administration
299:Societas unius personae
161:General corporate forms
39:Private limited company
4158:Liquidation preference
4123:Distribution waterfall
4075:Sovereign wealth funds
3006:Hearst Newspapers, LLC
2880:Ohio State Law Journal
2684:Hearst Newspapers, LLC
2427:
2417:
2407:
2340:public limited company
1665:International business
1650:Business judgment rule
995:Chief business officer
895:Annual general meeting
875:State-owned enterprise
865:Privately held company
611:Business judgment rule
4231:Venture capital firms
3983:Venture capital trust
3281:Sim, Michael (2018).
2409:Besloten vennootschap
2129:Pass-through taxation
1772:pass-through taxation
1341:Customer relationship
1277:Business intelligence
1239:Financial institution
1214:International finance
1164:Cash conversion cycle
1071:Development economics
1032:Chief product officer
780:Management accounting
555:Naamloze vennootschap
545:Kabushiki gaisha
362:Limited company
4211:Private equity firms
3939:Private equity firms
3888:Post-money valuation
3765:Equity co-investment
3456:. December 10, 2021.
3299:10.2139/ssrn.3121519
1762:-specific form of a
1282:Business development
1126:Economic development
888:Corporate governance
785:Financial accounting
679:Beneficial ownership
616:Corporate governance
452:Delaware corporation
279:Societas cooperativa
32:LLC (disambiguation)
4261:Portfolio companies
4178:Undercapitalization
4030:Insurance companies
3948:Limited partnership
3893:Pre-money valuation
3674:Sunlight Foundation
3507:. December 7, 2021.
3490:. October 27, 2021.
3473:. October 22, 2021.
3334:Michigan Law Review
3240:Virginia Law Review
3171:Journal of Taxation
2954:www.americanbar.org
2686:. Houston Chronicle
2433:(German equivalent)
2364:landscape architect
2242:operating agreement
1929:Wyoming Legislature
1922:(IRS) in 1960, the
1851:operating agreement
1845:", instead of its "
1818:An LLC is a hybrid
1780:sole proprietorship
1692:Business statistics
1675:International trade
1660:Business operations
1356:Electronic business
1261:Types of management
1149:Financial statement
1131:Economic statistics
999:Chief brand officer
955:Corporate liability
870:Sole proprietorship
850:Joint-stock company
694:Corporate registers
654:Rochdale Principles
408:Benefit corporation
234:Sole proprietorship
4113:Capital commitment
3883:Business incubator
3850:Buy–sell agreement
3652:The New York Times
2193:possibly contains
2052:possibly contains
1790:. An LLC is not a
1655:Consumer behaviour
1457:Product life-cycle
1244:Capital management
1209:Managerial finance
900:Board of directors
495:Aktiengesellschaft
467:Nevada corporation
4269:
4268:
4118:Capital structure
4003:
4002:
3845:Divisional buyout
3840:Management buyout
3835:Financial sponsor
3002:Houston Chronicle
2996:Miller, Shari P.
2822:State of Delaware
2678:Johnston, Kevin.
2463:Unlimited company
2251:financial capital
2238:
2237:
2230:
2195:original research
2097:
2096:
2089:
2054:original research
1878:piercing theories
1871:stock certificate
1857:." Additionally,
1828:limited liability
1784:limited liability
1748:
1747:
1635:Business analysis
1204:Corporate finance
1174:Capital budgeting
1111:Knowledge economy
905:Supervisory board
753:
752:
634:Limited liability
596:
595:
505:Ansvarlig selskap
392:Unlimited company
229:Shelf corporation
224:Shell corporation
212:Limited liability
16:(Redirected from
4299:
4259:
4258:
4249:
4248:
4239:
4238:
4229:
4228:
4219:
4218:
4209:
4208:
4199:
4198:
4060:Commercial banks
4050:Investment banks
3958:Carried interest
3823:
3822:
3726:Investment types
3708:
3701:
3694:
3685:
3684:
3678:
3677:
3665:
3656:
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3637:
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3446:
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3406:
3397:
3391:
3384:26 CFR § 1.704-1
3380:
3374:
3373:
3325:
3319:
3318:
3287:Duke Law Journal
3278:
3272:
3271:
3246:(5): 1193–1255.
3231:
3225:
3224:
3222:
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3209:
3203:
3202:
3200:
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3193:
3185:
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3127:
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2729:
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2695:
2693:
2691:
2675:
2669:
2668:
2665:MarketWatch, Inc
2656:
2650:
2649:
2647:
2645:
2638:Accounting Today
2629:
2620:
2619:
2617:
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2609:
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2498:
2492:
2489:
2432:
2422:
2412:
2233:
2226:
2222:
2219:
2213:
2210:inline citations
2186:
2185:
2178:
2092:
2085:
2081:
2078:
2072:
2069:inline citations
2045:
2044:
2037:
1805:medical services
1740:
1733:
1726:
1710:
1709:
1687:Business process
1229:Financial market
1066:Labour economics
1061:Public economics
820:Corporation sole
755:
754:
745:
738:
731:
699:Registered agent
644:Drag-along right
584:
569:
559:
549:
539:
529:
519:
509:
499:
489:
458:
441:
421:
365:
356:
348:
340:
332:
321:
311:
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293:
289:Societas privata
283:
273:
254:
253:
73:
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4306:
4302:
4301:
4300:
4298:
4297:
4296:
4272:
4271:
4270:
4265:
4251:Angel investors
4187:
4138:High-yield debt
4091:financial terms
4090:
4084:
3999:
3927:
3908:Startup company
3864:
3818:
3812:
3769:
3721:
3719:venture capital
3712:
3682:
3681:
3666:
3659:
3644:
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3377:
3346:10.2307/1290118
3326:
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3275:
3252:10.2307/3202379
3232:
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3187:
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2978:
2976:AllBusiness.com
2970:
2969:
2965:
2960:on May 2, 2018.
2948:
2947:
2943:
2933:
2931:
2916:
2905:
2895:
2891:
2886:(5): 1459–1522.
2872:
2868:
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2826:
2824:
2816:
2814:
2810:
2795:
2791:
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2623:
2613:
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2607:
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2597:
2587:
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2580:
2579:
2575:
2564:UCLA Law Review
2556:
2552:
2547:
2542:
2541:
2519:
2517:
2515:
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2505:
2499:
2495:
2490:
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2481:
2403:
2335:
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2217:
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2199:
2187:
2183:
2176:
2133:double taxation
2108:, partnership,
2106:sole proprietor
2093:
2082:
2076:
2073:
2058:
2046:
2042:
2035:
1992:
1953:
1897:
1867:shares of stock
1835:income taxation
1744:
1704:
1697:
1696:
1640:Business ethics
1630:
1620:
1619:
1560:
1552:
1551:
1262:
1254:
1253:
1249:Venture capital
1179:Commercial bank
1169:Insider dealing
1144:
1136:
1135:
1086:Planned economy
1051:
1041:
1040:
985:
983:Corporate title
975:
974:
950:Corporate crime
930:
920:
919:
915:Audit committee
890:
880:
879:
835:Holding company
815:Corporate group
810:
803:Business entity
795:
794:
775:
749:
704:
703:
684:Civil procedure
674:
666:
665:
639:Tag-along right
606:
598:
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582:
567:
557:
547:
537:
527:
517:
507:
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456:statutory trust
450:
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419:
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360:
354:
346:
338:
330:
319:
309:
301:
291:
281:
271:
251:
249:by jurisdiction
248:
247:Corporate forms
239:
238:
219:Private limited
187:Holding company
162:
154:
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80:By jurisdiction
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43:Limited company
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4305:
4295:
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4289:
4287:Legal entities
4284:
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4070:Family offices
4067:
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4055:Merchant banks
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3963:Management fee
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3878:Angel investor
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3715:Private equity
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3624:United Kingdom
3611:
3605:978-1139464512
3604:
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3553:
3534:
3522:Google Scholar
3509:
3492:
3475:
3458:
3441:
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3407:
3400:26 U.S.C.
3392:
3375:
3340:(2): 393–446.
3320:
3273:
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3180:
3157:
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3081:
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3043:
3031:Google Scholar
3018:
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2023:small business
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1670:Business model
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1379:Human resource
1376:
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1321:Communications
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1196:
1194:Financial risk
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1121:Macroeconomics
1118:
1116:Microeconomics
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1108:
1106:Market economy
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960:Insolvency law
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935:Commercial law
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910:Advisory board
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103:
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26:
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3783:Early history
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3618:For example,
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3590:Slemrod, Joel
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2934:September 22,
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2860:9781454820208
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2640:. SourceMedia
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2301:corporations.
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2221:
2218:February 2021
2211:
2207:
2203:
2197:
2196:
2191:This section
2189:
2180:
2179:
2174:Disadvantages
2168:
2165:
2162:
2158:
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2149:
2144:
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2137:
2134:
2130:
2127:
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2110:S corporation
2107:
2103:
2099:
2098:
2091:
2088:
2080:
2077:February 2021
2070:
2066:
2062:
2056:
2055:
2050:This section
2048:
2039:
2038:
2030:
2026:
2024:
2020:
2019:S corporation
2016:
2012:
2011:C corporation
2006:
2003:
1998:
1987:
1985:
1981:
1976:
1972:
1970:
1967:
1961:
1957:
1948:
1946:
1942:
1937:
1932:
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1925:
1921:
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1760:United States
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1575:Communication
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1535:administrator
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1107:
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1102:
1099:
1097:
1094:
1092:
1089:
1087:
1084:
1082:
1081:Mixed economy
1079:
1077:
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1059:
1057:
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956:
953:
951:
948:
946:
943:
941:
938:
936:
933:
932:
929:
928:Corporate law
924:
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916:
913:
911:
908:
906:
903:
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799:
798:
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723:
718:
715:
713:
710:
709:
708:
707:
700:
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695:
692:
690:
687:
685:
682:
680:
677:
676:
673:Related areas
670:
669:
662:
661:
657:
655:
652:
650:
647:
645:
642:
640:
637:
635:
632:
630:
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617:
614:
612:
609:
608:
602:
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552:
550:
546:
542:
540:
536:
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522:
520:
516:
512:
510:
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502:
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485:
481:
480:
479:
478:
474:
473:
468:
465:
463:
460:
457:
453:
449:
447:
446:S corporation
444:
442:
436:
434:
431:
427:
424:
423:
422:
416:
414:
413:C corporation
411:
409:
406:
405:
404:
403:
400:United States
399:
398:
393:
390:
386:
383:
381:
378:
376:
373:
371:
368:
367:
366:
359:
357:
351:
349:
343:
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335:
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327:
326:
325:
324:
318:
317:
312:
306:
304:
300:
296:
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280:
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274:
269:
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264:
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256:
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243:
242:
235:
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168:
165:
164:
158:
157:
148:
145:
143:
140:
139:
138:
134:
132:
129:
127:
126:United States
124:
122:
119:
117:
114:
112:
109:
107:
104:
102:
99:
97:
94:
92:
89:
87:
84:
83:
77:
76:
72:
68:
67:
64:
63:Corporate law
61:
60:
56:
52:
51:
48:
44:
40:
33:
19:
4183:Vintage year
4108:Capital call
4080:Crowdfunding
4015:Corporations
3952:
3918:Venture debt
3673:
3651:
3641:
3632:
3614:
3594:
3583:
3563:
3556:
3548:Entrepreneur
3547:
3537:
3525:. Retrieved
3521:
3512:
3504:
3495:
3487:
3478:
3470:
3461:
3453:
3444:
3436:
3427:
3419:
3410:
3395:
3387:
3378:
3337:
3333:
3323:
3290:
3286:
3276:
3243:
3239:
3229:
3217:. Retrieved
3207:
3195:. Retrieved
3183:
3174:
3170:
3160:
3148:. Retrieved
3143:
3134:
3122:. Retrieved
3110:
3098:. Retrieved
3093:
3084:
3075:
3065:
3056:
3046:
3034:. Retrieved
3030:
3021:
3009:. Retrieved
3001:
2991:
2979:. Retrieved
2975:
2966:
2958:the original
2953:
2944:
2932:. Retrieved
2930:(2): 451–528
2927:
2923:
2896:
2892:
2883:
2879:
2869:
2849:
2825:. Retrieved
2821:
2811:
2802:
2792:
2783:
2779:
2769:
2760:
2756:
2746:
2737:
2727:
2707:
2700:
2688:. Retrieved
2673:
2664:
2654:
2642:. Retrieved
2637:
2612:. Retrieved
2598:
2586:. Retrieved
2576:
2567:
2563:
2553:
2511:
2506:
2496:
2487:
2348:chiropractor
2282:Pennsylvania
2239:
2224:
2215:
2192:
2147:
2083:
2074:
2051:
2027:
2007:
1993:
1977:
1973:
1969:
1965:
1962:
1958:
1954:
1940:
1935:
1933:
1923:
1915:
1913:
1898:
1890:
1875:
1839:
1832:pass-through
1820:legal entity
1817:
1812:
1808:
1755:
1751:
1749:
1565:Architecture
1559:Organization
1525:Supply chain
1351:Earned value
1224:Stock market
1101:Open economy
1091:Econometrics
854:
830:Conglomerate
658:
621:
579:
564:
554:
544:
534:
525:Aksjeselskap
524:
515:Aktieselskab
514:
504:
494:
483:
417:
370:by guarantee
298:
288:
278:
267:
172:Conglomerate
116:South Africa
47:
4045:Foundations
3968:Pledge fund
3760:Secondaries
3404:§ 1361
3293:: 275–332.
2815:See, e.g.,
2473:Foreign LLC
1984:foreign LLC
1980:corporation
1863:percentages
1855:shareholder
1792:corporation
1788:corporation
1776:partnership
1680:Trade route
1595:Engineering
1590:Development
1442:Performance
1385:development
1346:Distributed
1219:Liquidation
860:Partnership
845:Corporation
840:Cooperative
660:Ultra vires
380:proprietary
197:Partnership
192:Joint-stock
182:Corporation
177:Cooperative
4276:Categories
4133:Envy ratio
4040:Endowments
3903:Seed money
3817:Terms and
3574:1590314662
3527:October 9,
3219:October 9,
3215:. TurboTax
3197:October 9,
3150:October 9,
3124:October 9,
3100:October 9,
3036:October 9,
3011:October 9,
2981:October 9,
2827:October 9,
2690:October 9,
2644:October 9,
2614:October 9,
2588:October 9,
2545:References
2377:series LLC
2356:accountant
2333:Variations
2306:California
2266:California
2202:improve it
2131:(i.e., no
2102:tax regime
2100:Choice of
2061:improve it
2033:Advantages
1997:Schedule C
1990:Income tax
1766:. It is a
1547:Technology
1429:Operations
1309:Commercial
1302:innovation
1292:Capability
1184:Derivative
773:Accounting
717:Law portal
565:Osakeyhtiö
484:Aktiebolag
433:Series LLC
4103:Cap table
4008:Investors
3932:Structure
3750:Mezzanine
3738:Leveraged
3370:158517043
3354:0026-2234
3307:1556-5068
3260:0042-6601
3057:DLA Piper
2380:affected.
2360:architect
2286:Tennessee
2206:verifying
2161:investors
2156:involved.
2065:verifying
2015:dividends
1882:commingle
1859:ownership
1782:with the
1758:) is the
1615:Structure
1600:Hierarchy
1520:Strategic
1407:Materials
1397:Knowledge
1374:Financial
1314:Marketing
1159:Factoring
1154:Insurance
1056:Commodity
1049:Economics
605:Doctrines
375:by shares
91:Australia
4153:Leverage
4089:Related
3819:concepts
3592:(2007).
3315:44186028
2401:See also
2396:company.
2368:engineer
2315:Maryland
2292:—levy a
2278:New York
2274:Maryland
2270:Kentucky
1768:business
1605:Patterns
1585:Conflict
1570:Behavior
1510:Security
1487:Resource
1472:Property
1435:services
1392:Incident
1331:Conflict
1287:Capacity
990:Chairman
945:Contract
689:Contract
622:De facto
454: /
268:Societas
86:Anguilla
55:a series
4163:M&A
3870:Venture
3775:History
3745:Venture
3622:in the
3362:1290118
3268:3202379
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2328:behalf.
2262:Alabama
2200:Please
2140:profits
2059:Please
1978:Like a
1941:Kintner
1936:Kintner
1924:Kintner
1916:Kintner
1901:Wyoming
1895:History
1796:company
1580:Culture
1530:Systems
1515:Service
1494:
1482:Records
1477:Quality
1467:Project
1462:Product
1452:Process
1431:
1412:Network
1381:
1363:
1336:Content
1143:Finance
825:Company
589:more...
207:Limited
202:General
167:Company
147:Germany
131:Vietnam
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3755:Growth
3733:Buyout
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1542:Talent
1498:crisis
1424:Office
1297:Change
583:(SARL)
558:(N.V.)
548:(K.K.)
538:(GmbH)
486:
475:Others
440:(LLLP)
385:public
364:(Ltd.)
339:(SCIO)
310:(EEIG)
270:
142:France
101:Canada
3943:funds
3808:2020s
3803:2010s
3798:2000s
3793:1990s
3788:1980s
3366:S2CID
3358:JSTOR
3311:S2CID
3264:JSTOR
3192:(PDF)
3119:(PDF)
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2608:(PDF)
2479:Notes
2444:(LLP)
2366:, or
2290:Texas
1801:legal
1786:of a
1774:of a
1628:Trade
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1447:Power
1402:Legal
1272:Brand
1267:Asset
790:Audit
518:(A/S)
508:(ANS)
420:(LLC)
355:(IPS)
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331:(CIO)
302:(SUP)
292:(SPE)
282:(SCE)
111:India
3995:SPAC
3941:and
3898:SAFE
3717:and
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3569:ISBN
3529:2019
3350:ISSN
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3256:ISSN
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3199:2019
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3038:2019
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2983:2019
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2646:2019
2616:2019
2590:2019
1813:PLLC
1492:Risk
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