1971:, 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
2306:, 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.
4246:
4236:
4216:
4196:
4186:
2526:. 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.
4226:
4206:
1696:
2173:
2032:
2359:, 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.
60:
2297:, 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.
2378:
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
2233:
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
2104:
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
2134:
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)
1983:
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
1915:
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
1787:
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
2312:
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
2509:
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
2368:
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
2017:
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
1993:
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
1952:
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
1927:
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
1829:
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
2285:
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
2510:
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
1944:
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
1945:
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.
2384:
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
2289:
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
1963:
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
2234:
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.
2316:
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
1948:
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.
1858:" 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 "
1988:
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
1994:
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.
2489:
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.
1997:
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
2111:
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.
2158:
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.
1877:
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.
2309:
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).
2938:
2155:
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.
3060:
2331:) 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
1869:
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
4116:
1788:
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
1850:
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
3694:
2327:
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
1960:
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).
1873:
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
1880:
Limited liability company members may, in certain circumstances, also incur a personal liability in cases where distributions to members render the LLC insolvent.
4189:
3636:
1811:
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
3489:
2010:(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
1964:
addressing buy-out rights, valuation formulas, and transfer restrictions. The written LLC operating agreement should be signed by all of its members.
1726:
3201:
4270:
3687:
3041:
609:
1903:
From 1960 to 1997, the classification of unincorporated business associations for the purpose of U.S. federal income tax law was governed by the "
2946:
2108:
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.
3763:
325:
2407:
567:
3128:
1865:
In the absence of express statutory guidance, most
American courts have held that LLC members are subject to the same common law alter ego
3438:
2649:
4249:
3680:
2014:
structure. It combines the simplicity and flexibility of an LLC with the tax benefits of an S-corporation (self-employment tax savings).
2742:"Piercing the Veil of the Limited Liability Company, from Sure Bet to Long Shot: Gallinger v. North Star Hospital Mutual Assurance, Ltd"
4161:
2722:
2242:
for an LLC as investors may be more comfortable investing funds in the better-understood corporate form with a view toward an eventual
3658:
2622:
26:
This article is about the United States-specific business entity form. For privately-held limited liability companies in general, see
2908:
1896:, which sought to organize its business in the United States with liability and tax advantages similar to those it had obtained in
1826:. As a business entity, an LLC is often more flexible than a corporation and may be well-suited for companies with a single owner.
2417:
522:
2246:. One possible solution may be to form a new corporation and merge into it, dissolving the LLC and converting into a corporation.
731:
2986:
2570:
1923:
For several years, other states were slow to adopt the LLC form because it was unclear how the IRS and courts would apply the
2441:
2101:
or C corporation (as long as they would otherwise qualify for such tax treatment), providing for a great deal of flexibility.
1907:
regulations", which were named after the prevailing taxpayer in the 1954 legal precedent of that name. As promulgated by the
1719:
795:
426:
235:
3455:
2960:
2864:
2375:
414:
358:
317:
3983:
3978:
2668:
2436:
296:
2787:
3886:
3592:
2507:
A lawful permanent resident of the U.S. at any time during a calendar year is typically a U.S. tax resident that year.
1423:
84:
4280:
2847:
2705:
2446:
2216:
2075:
1280:
363:
3472:
3042:"Delaware amends its LLC Act: managers and controllers owe fiduciary duties unless LLC agreement provides otherwise"
2198:
2057:
1712:
1329:
440:
341:
3771:
3748:
3078:
2548:
2456:
2002:(taxation of the entity's income prior to any dividends or distributions to the members and then taxation of the
2764:
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4219:
3961:
3561:
2183:
2090:
2042:
1933:
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4199:
2430:
1823:
1700:
1445:
1355:
1006:
266:
200:
4209:
3966:
2286:
capital employed in the state, or some combination of those factors, or simply a flat fee, as in
Delaware.
1563:
1349:
1177:
450:
3796:
3791:
3786:
3781:
3776:
1866:
1553:
1440:
1390:
724:
637:
114:
3843:
1932:
regulations, and in 1996 it promulgated new regulations establishing a so-called "check the box" (CTB)
1583:
333:
109:
94:
4053:
4003:
3901:
3848:
1835:
1588:
1367:
1309:
1011:
682:
617:
276:
104:
3015:
4239:
4156:
4151:
3506:
2886:
2425:
2190:
2049:
1990:
1920:
tailored its statute to grant LLCs particular corporate features without exceeding this threshold.
1908:
1831:
1603:
1578:
1314:
1024:
958:
928:
577:
444:
119:
79:
4275:
4136:
4131:
4086:
2243:
2194:
2053:
1752:
1593:
1573:
1558:
1513:
1339:
1084:
1064:
1015:
1001:
996:
992:
953:
747:
286:
207:
27:
4146:
4111:
4008:
3838:
2994:
2672:
2328:
1653:
1638:
1568:
1430:
1334:
983:
883:
863:
853:
818:
717:
599:
373:
246:
160:
125:
89:
43:
1815:, distinct from a corporation. The primary characteristic an LLC shares with a corporation is
4063:
3971:
3388:
2837:
2397:
1812:
1535:
1417:
1405:
1297:
1290:
1265:
1227:
1202:
1152:
1059:
1020:
768:
542:
74:
4091:
3876:
3753:
2806:
1893:
1888:
The first state to enact a law authorizing the creation of limited liability companies was
1598:
1523:
1508:
1395:
1385:
1362:
1302:
1270:
1172:
1114:
876:
773:
667:
604:
20:
1796:, may not be allowed to form an LLC but may be required to form a similar entity called a
8:
4166:
4028:
4018:
3936:
3931:
3927:
3881:
2461:
2352:
2230:
2128:
2117:
1972:
1917:
1839:
1838:" or its "corporate charter". Internal operations of an LLC are further governed by its "
1820:
1768:
1760:
1680:
1663:
1648:
1498:
1475:
1460:
1380:
1344:
1319:
1275:
1147:
1137:
1119:
987:
943:
858:
838:
642:
396:
368:
222:
195:
190:
180:
2148:
Less risk of being "stolen" by fire-sale acquisitions (more protection against "hungry"
1928:
came to the conclusion that the widespread enactment of LLC statutes had undermined the
4141:
4101:
4038:
4033:
3871:
3617:
3354:
3346:
3319:"The Limited Liability Company: A Catalyst Exposing the Corporate Integration Question"
3299:
3252:
1643:
1518:
1503:
1470:
1465:
1455:
1450:
1400:
1324:
1232:
1197:
888:
562:
482:
455:
135:
130:
99:
4106:
3833:
3828:
3823:
3738:
3672:
3588:
3557:
3358:
3338:
3291:
3244:
2843:
2701:
2451:
2239:
1859:
1819:, and the primary characteristic it shares with a partnership is the availability of
1816:
1772:
1623:
1530:
1486:
1412:
1285:
1192:
1162:
1099:
893:
622:
492:
380:
255:
217:
212:
3303:
3946:
3815:
3726:
3421:
3404:
3330:
3283:
3236:
2266:
1793:
1675:
1493:
1435:
1260:
1255:
1217:
1054:
1049:
808:
700:
687:
632:
532:
3637:"Anonymous Owner, L.L.C.: Why It Has Become So Easy to Hide in the Housing Market"
3392:
3372:
3061:"Didn't sign your LLC operating agreement? Think that'll get you off? Think again"
2765:"Piercing the Veil of Limited Liability Companies: The Need for a Better Standard"
2593:
4126:
4048:
3896:
3858:
3733:
3707:
3582:
3551:
2695:
2121:
2094:
1855:
1628:
1480:
1373:
1237:
1167:
1157:
1074:
971:
938:
903:
823:
803:
672:
627:
350:
175:
31:
3156:"Converting a C Corporation into an LLC: Quantifying the Tax Costs and Benefits"
2839:
Limited
Liability Entities: A State by State Guide to LLCs, LPs and LLPs, Vol. 1
2105:
may not specially allocate profits, losses and other tax items under US tax law.
3951:
3866:
3743:
3703:
3612:
2142:
2011:
1874:
1658:
1187:
1182:
1109:
1104:
1094:
948:
923:
898:
3532:
3155:
1936:
system that went into effect throughout the United States on
January 1, 1997.
4264:
4058:
4043:
4023:
3911:
3342:
3295:
3248:
2282:
2098:
2007:
1999:
1748:
1633:
1069:
916:
434:
401:
51:
3533:"Here Are the Benefits of Multiple LLCs or Corporations for Your Businesses"
3177:
552:
4171:
4096:
4068:
4013:
3906:
3578:
3104:
2336:
2270:
1808:
1212:
1089:
1079:
791:
512:
502:
1985:
3956:
3287:
2114:
Much less administrative paperwork and record-keeping than a corporation.
1968:
1870:
1843:
1780:
1776:
1764:
1668:
1207:
848:
833:
828:
648:
185:
170:
165:
3553:
Emerging
Companies Guide: A Resource for Professionals and Entrepreneurs
3271:
4121:
3891:
3350:
3256:
2365:
2344:
2294:
2254:
1851:
761:
705:
471:
421:
3225:"Corporations, Society, and the State: A Defense of the Corporate Tax"
3318:
3224:
2480:
The rules contained in Treasury Regulation 1.704-1 must also be met.
2348:
2332:
2274:
1847:
1142:
1044:
1037:
3334:
3240:
3016:"Gatz Properties, LLC v. Auriga Capital Corp., 59 A. 3d 1206 (2012)"
2201:. Statements consisting only of original research should be removed.
2060:. Statements consisting only of original research should be removed.
2807:"Delaware Code, Title 6, Chapter 18, Limited Liability Company Act"
2523:
2519:
2515:
2356:
2303:
2262:
2258:
2149:
2003:
1789:
1756:
978:
933:
677:
2623:"Should You Structure Your Accounting Firm as an LLC, PLLC or PC?"
2006:
or distributions once received as income by the members) or as an
2842:(2022-3 supp. ed.). New York: Wolters Kluwer. p. 1-14.
2250:
1889:
1784:
813:
155:
2669:"What Is the Difference Between a Shareholder Vs. a LLC Member?"
3721:
2511:
2340:
2131:
are taxed personally at the member level, not at the LLC level.
2018:
contribute to excessive risk-taking and harm to third parties.
1897:
1695:
3154:
Everett, John; Henning, Cherie; Raabe, William (August 2010).
2505:
A U.S. citizen or U.S. national is always a U.S. tax resident.
2313:
LLCs as an authorized form of business entity in that country.
318:
Charitable incorporated organisation (England and Wales)
3507:"Sturm v. Harb Development, 298 Conn. 124, 2 A.3d 859 (2010)"
2650:"The advantages of owning real estate in a single-member LLC"
2278:
1616:
778:
3490:
Closer Connection Exception to the Substantial Presence Test
3202:"Tax Advantages of Corporations – Updated for Tax Year 2016"
3608:
1842:". An owner of an LLC is called a "member", rather than a "
2723:"The Three Justifications for Piercing the Corporate Veil"
59:
2549:"Limited Liability Companies: Issues in Member Liability"
1222:
3659:"Why are there so many anonymous companies in Delaware?"
2124:), unless the LLC elects to be taxed as a C corporation.
1783:
under the laws of every state; it is a legal form of a
3702:
2987:"Single Member LLC Vs. Sole Proprietorship Liability"
2594:"Limited Liability Companies as Exempt Organizations"
3576:
2961:"Pros and Cons of a Limited Liability Company (LLC)"
3153:
2939:"LLCs: Is the Future Here? A History and Prognosis"
2865:"The Origins Behind the Limited Liability Company"
2229:Although there is no statutory requirement for an
1975:in the other states it is "transacting business."
30:. For limited liability companies in general, see
3624:. Government of the United Kingdom. May 25, 2017.
2616:
2614:
4262:
3439:Determining an Individual's Tax Residency Status
2727:Harvard Law School Forum on Corporate Governance
2141:LLCs in some states can be set up with just one
1939:
2503:the same as the location where a person lives.
3549:
2611:
2379:positioning advantages of a social enterprise.
326:Scottish charitable incorporated organisation
3688:
3550:Brown, Robert L.; Gutterman, Alan S. (2005).
2412:, the equivalent in French-speaking countries
2402:, a Belgian and Dutch private limited company
1720:
725:
4190:Private equity and venture capital investors
3129:"LLC Filing as a Corporation or Partnership"
2836:Borden, Bradley T.; Rhee, Robert J. (2012).
2415:
2405:
1830:founding document is likewise known as its "
3587:. Cambridge University Press. p. 240.
3584:Taxing Corporate Income in the 21st Century
2762:
2697:Forming Your Own Limilted Liability Company
2499:For purposes of U.S. tax law, residency is
2395:
1955:Gatz Properties, LLC v. Auriga Capital Corp
4225:
4205:
4162:Taxation of private equity and hedge funds
3979:Private investment in public equity (PIPE)
3695:
3681:
3059:Bainbridge, Stephen (September 27, 2014).
3058:
2835:
2769:DePaul Business and Commercial Law Journal
1727:
1713:
732:
718:
19:"LLC" redirects here. For other uses, see
3652:
3650:
3272:"Limited Liability and the Known Unknown"
3222:
2831:
2829:
2827:
2700:. Dearborn Trade Publishing. p. 60.
2217:Learn how and when to remove this message
2076:Learn how and when to remove this message
3577:Auerbach, Alan J.; Hines, James R. Jr.;
3556:. American Bar Association. p. 68.
2902:
2900:
2898:
2896:
2785:
2693:
2647:
2591:
2546:
4271:Corporate taxation in the United States
3530:
3223:Avi-Yonah, Reuven S. (September 2004).
4263:
3656:
3647:
3634:
3316:
3105:"Instruction SS-4 (Rev. January 2011)"
2862:
2856:
2824:
1892:in 1977. The law was a project of the
1798:professional limited liability company
427:Limited liability limited partnership
342:Industrial and provident society
3676:
3039:
2906:
2893:
2739:
2721:Macey, Jonathan R. (March 27, 2014).
2720:
2620:
2442:List of legal entity types by country
2418:Gesellschaft mit beschränkter Haftung
1953:Delaware Supreme Court's decision in
524:Gesellschaft mit beschränkter Haftung
3456:U.S. Tax Residency – Green Card Test
3317:Hamill, Susan Pace (November 1996).
3085:. U.S. Small Business Administration
2666:
2592:McCray, Richard A.; Thomas, Ward L.
2166:
2093:. An LLC can elect to be taxed as a
2025:
16:US form of a private limited company
3531:Parsons, James (February 1, 2019).
3269:
3178:"IRS Form 8832 (Rev. January 2011)"
3040:Falby, Bruce E. (August 22, 2013).
2437:List of official business registers
13:
2984:
2907:Field, Heather M. (January 2009).
2788:"The Misunderstood Charging Order"
2238:It may be more difficult to raise
2127:Using default tax classification,
14:
4292:
2571:"Limited Liability Company (LLC)"
2447:Private company limited by shares
2302:Renewal fees may also be higher.
1701:Business and economics portal
4245:
4244:
4235:
4234:
4224:
4215:
4214:
4204:
4195:
4194:
4185:
4184:
3635:Badger, Emily (April 30, 2018).
2913:Loyola of Los Angeles Law Review
2909:"Checking In on 'Check the Box'"
2786:Adkisson, Jay (April 30, 2013).
2763:Vandervoort, Jeffrey K. (2004).
2408:Société à responsabilité limitée
2171:
2162:
2030:
1694:
569:Société à responsabilité limitée
58:
3657:Watson, Libby (April 6, 2016).
3628:
3601:
3570:
3543:
3524:
3499:
3482:
3465:
3448:
3431:
3414:
3397:
3382:
3365:
3310:
3263:
3216:
3194:
3170:
3147:
3121:
3097:
3071:
3052:
3033:
3008:
2978:
2953:
2931:
2890:, 216 F.2d 418 (9th Cir. 1954).
2879:
2798:
2779:
2756:
2621:Akalp, Neil (August 10, 2016).
2493:
2483:
2474:
2457:Wholly Foreign-Owned Enterprise
2135:(see, for example, the case of
1854:), rather than represented by "
1759:structure that can combine the
3962:Publicly traded private equity
3428:. Legal Information Institute.
3411:. Legal Information Institute.
3379:. Legal Information Institute.
2945:. October 2004. Archived from
2733:
2714:
2687:
2660:
2648:Bischoff, Bill (May 1, 2017).
2641:
2585:
2563:
2540:
1934:entity classification election
1:
4230:List of venture capital firms
2533:
2431:Limited liability partnership
2321:
2249:Many jurisdictions—including
2021:
1978:
1940:Flexibility and default rules
1894:Hamilton Brothers Oil Company
1356:management information system
1007:Chief human resources officer
4210:List of private equity firms
3967:Business Development Company
3618:"HMRC Tax Manuals, DT19853A"
1350:Enterprise resource planning
1178:Financial statement analysis
451:Massachusetts business trust
7:
3422:26 CFR § 1.1361-1(e)(3)(ii)
2694:Friedman, Scott E. (1996).
2389:
2197:the claims made and adding
2056:the claims made and adding
638:Piercing the corporate veil
334:Community interest company
309:UK / Ireland / Commonwealth
297:Economic interest grouping
10:
4297:
4054:High-net-worth individuals
3844:Leveraged recapitalization
3405:26 CFR § 1.1361-1(c)(1)(B)
3135:. Internal Revenue Service
2599:. Internal Revenue Service
2573:. Internal Revenue Service
1883:
1813:unincorporated association
407:Limited liability company
25:
18:
4180:
4077:
3996:
3942:Limited liability company
3920:
3902:Venture capital financing
3857:
3849:Dividend recapitalization
3814:
3805:
3762:
3714:
3473:Substantial Presence Test
2863:Hamill, Susan P. (1998).
2137:Sturm v. Harb Development
1836:articles of incorporation
1741:limited liability company
1012:Chief information officer
844:Limited liability company
618:Internal affairs doctrine
613:and estoppel corporations
4281:Types of business entity
3494:Internal Revenue Service
3477:Internal Revenue Service
3460:Internal Revenue Service
3443:Internal Revenue Service
3426:Internal Revenue Service
3409:Internal Revenue Service
3377:Internal Revenue Service
3079:"Register Your Business"
2887:United States v. Kintner
2746:Journal of Corporate Law
2740:Klein, Shaun M. (1996).
2467:
2426:Incorporation (business)
1909:Internal Revenue Service
1832:articles of organization
1025:Chief technology officer
959:Mergers and acquisitions
929:Constitutional documents
754:Management of a business
42:This article is part of
4009:Institutional investors
3065:ProfessorBainbridge.com
2547:Schwindt, Kari (1996).
1753:private limited company
1085:Environmental economics
1065:International economics
1016:Chief marketing officer
1002:Chief financial officer
997:Chief operating officer
993:Chief executive officer
954:International trade law
748:Business administration
288:Societas unius personae
150:General corporate forms
28:Private limited company
4147:Liquidation preference
4112:Distribution waterfall
4064:Sovereign wealth funds
2995:Hearst Newspapers, LLC
2869:Ohio State Law Journal
2673:Hearst Newspapers, LLC
2416:
2406:
2396:
2329:public limited company
1654:International business
1639:Business judgment rule
984:Chief business officer
884:Annual general meeting
864:State-owned enterprise
854:Privately held company
600:Business judgment rule
4220:Venture capital firms
3972:Venture capital trust
3270:Sim, Michael (2018).
2398:Besloten vennootschap
2118:Pass-through taxation
1761:pass-through taxation
1330:Customer relationship
1266:Business intelligence
1228:Financial institution
1203:International finance
1153:Cash conversion cycle
1060:Development economics
1021:Chief product officer
769:Management accounting
544:Naamloze vennootschap
534:Kabushiki gaisha
351:Limited company
4200:Private equity firms
3928:Private equity firms
3877:Post-money valuation
3754:Equity co-investment
3445:. December 10, 2021.
3288:10.2139/ssrn.3121519
1751:-specific form of a
1271:Business development
1115:Economic development
877:Corporate governance
774:Financial accounting
668:Beneficial ownership
605:Corporate governance
441:Delaware corporation
268:Societas cooperativa
21:LLC (disambiguation)
4250:Portfolio companies
4167:Undercapitalization
4019:Insurance companies
3937:Limited partnership
3882:Pre-money valuation
3663:Sunlight Foundation
3496:. December 7, 2021.
3479:. October 27, 2021.
3462:. October 22, 2021.
3323:Michigan Law Review
3229:Virginia Law Review
3160:Journal of Taxation
2943:www.americanbar.org
2675:. Houston Chronicle
2422:(German equivalent)
2353:landscape architect
2231:operating agreement
1918:Wyoming Legislature
1911:(IRS) in 1960, the
1840:operating agreement
1834:", instead of its "
1807:An LLC is a hybrid
1769:sole proprietorship
1681:Business statistics
1664:International trade
1649:Business operations
1345:Electronic business
1250:Types of management
1138:Financial statement
1120:Economic statistics
988:Chief brand officer
944:Corporate liability
859:Sole proprietorship
839:Joint-stock company
683:Corporate registers
643:Rochdale Principles
397:Benefit corporation
223:Sole proprietorship
4102:Capital commitment
3872:Business incubator
3839:Buy–sell agreement
3641:The New York Times
2182:possibly contains
2041:possibly contains
1779:. An LLC is not a
1644:Consumer behaviour
1446:Product life-cycle
1233:Capital management
1198:Managerial finance
889:Board of directors
484:Aktiengesellschaft
456:Nevada corporation
4258:
4257:
4107:Capital structure
3992:
3991:
3834:Divisional buyout
3829:Management buyout
3824:Financial sponsor
2991:Houston Chronicle
2985:Miller, Shari P.
2811:State of Delaware
2667:Johnston, Kevin.
2452:Unlimited company
2240:financial capital
2227:
2226:
2219:
2184:original research
2086:
2085:
2078:
2043:original research
1867:piercing theories
1860:stock certificate
1846:." Additionally,
1817:limited liability
1773:limited liability
1737:
1736:
1624:Business analysis
1193:Corporate finance
1163:Capital budgeting
1100:Knowledge economy
894:Supervisory board
742:
741:
623:Limited liability
585:
584:
494:Ansvarlig selskap
381:Unlimited company
218:Shelf corporation
213:Shell corporation
201:Limited liability
4288:
4248:
4247:
4238:
4237:
4228:
4227:
4218:
4217:
4208:
4207:
4198:
4197:
4188:
4187:
4049:Commercial banks
4039:Investment banks
3947:Carried interest
3812:
3811:
3715:Investment types
3697:
3690:
3683:
3674:
3673:
3667:
3666:
3654:
3645:
3644:
3632:
3626:
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3567:
3547:
3541:
3540:
3528:
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3519:
3517:
3503:
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3469:
3463:
3452:
3446:
3435:
3429:
3418:
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3395:
3386:
3380:
3373:26 CFR § 1.704-1
3369:
3363:
3362:
3314:
3308:
3307:
3276:Duke Law Journal
3267:
3261:
3260:
3235:(5): 1193–1255.
3220:
3214:
3213:
3211:
3209:
3198:
3192:
3191:
3189:
3187:
3182:
3174:
3168:
3167:
3151:
3145:
3144:
3142:
3140:
3125:
3119:
3118:
3116:
3114:
3109:
3101:
3095:
3094:
3092:
3090:
3075:
3069:
3068:
3056:
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3037:
3031:
3030:
3028:
3026:
3012:
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2976:
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2971:
2957:
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2929:
2928:
2926:
2924:
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2891:
2883:
2877:
2876:
2860:
2854:
2853:
2833:
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2821:
2819:
2817:
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2796:
2795:
2783:
2777:
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2760:
2754:
2753:
2737:
2731:
2730:
2718:
2712:
2711:
2691:
2685:
2684:
2682:
2680:
2664:
2658:
2657:
2654:MarketWatch, Inc
2645:
2639:
2638:
2636:
2634:
2627:Accounting Today
2618:
2609:
2608:
2606:
2604:
2598:
2589:
2583:
2582:
2580:
2578:
2567:
2561:
2560:
2544:
2527:
2497:
2491:
2487:
2481:
2478:
2421:
2411:
2401:
2222:
2215:
2211:
2208:
2202:
2199:inline citations
2175:
2174:
2167:
2081:
2074:
2070:
2067:
2061:
2058:inline citations
2034:
2033:
2026:
1794:medical services
1729:
1722:
1715:
1699:
1698:
1676:Business process
1218:Financial market
1055:Labour economics
1050:Public economics
809:Corporation sole
744:
743:
734:
727:
720:
688:Registered agent
633:Drag-along right
573:
558:
548:
538:
528:
518:
508:
498:
488:
478:
447:
430:
410:
354:
345:
337:
329:
321:
310:
300:
292:
282:
278:Societas privata
272:
262:
243:
242:
62:
39:
38:
4296:
4295:
4291:
4290:
4289:
4287:
4286:
4285:
4261:
4260:
4259:
4254:
4240:Angel investors
4176:
4127:High-yield debt
4080:financial terms
4079:
4073:
3988:
3916:
3897:Startup company
3853:
3807:
3801:
3758:
3710:
3708:venture capital
3701:
3671:
3670:
3655:
3648:
3633:
3629:
3616:
3606:
3602:
3595:
3575:
3571:
3564:
3548:
3544:
3529:
3525:
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3513:
3505:
3504:
3500:
3487:
3483:
3470:
3466:
3453:
3449:
3436:
3432:
3419:
3415:
3402:
3398:
3387:
3383:
3370:
3366:
3335:10.2307/1290118
3315:
3311:
3268:
3264:
3241:10.2307/3202379
3221:
3217:
3207:
3205:
3200:
3199:
3195:
3185:
3183:
3180:
3176:
3175:
3171:
3152:
3148:
3138:
3136:
3127:
3126:
3122:
3112:
3110:
3107:
3103:
3102:
3098:
3088:
3086:
3077:
3076:
3072:
3057:
3053:
3038:
3034:
3024:
3022:
3014:
3013:
3009:
2999:
2997:
2983:
2979:
2969:
2967:
2965:AllBusiness.com
2959:
2958:
2954:
2949:on May 2, 2018.
2937:
2936:
2932:
2922:
2920:
2905:
2894:
2884:
2880:
2875:(5): 1459–1522.
2861:
2857:
2850:
2834:
2825:
2815:
2813:
2805:
2803:
2799:
2784:
2780:
2761:
2757:
2738:
2734:
2719:
2715:
2708:
2692:
2688:
2678:
2676:
2665:
2661:
2646:
2642:
2632:
2630:
2619:
2612:
2602:
2600:
2596:
2590:
2586:
2576:
2574:
2569:
2568:
2564:
2553:UCLA Law Review
2545:
2541:
2536:
2531:
2530:
2508:
2506:
2504:
2498:
2494:
2488:
2484:
2479:
2475:
2470:
2392:
2324:
2223:
2212:
2206:
2203:
2188:
2176:
2172:
2165:
2122:double taxation
2097:, partnership,
2095:sole proprietor
2082:
2071:
2065:
2062:
2047:
2035:
2031:
2024:
1981:
1942:
1886:
1856:shares of stock
1824:income taxation
1733:
1693:
1686:
1685:
1629:Business ethics
1619:
1609:
1608:
1549:
1541:
1540:
1251:
1243:
1242:
1238:Venture capital
1168:Commercial bank
1158:Insider dealing
1133:
1125:
1124:
1075:Planned economy
1040:
1030:
1029:
974:
972:Corporate title
964:
963:
939:Corporate crime
919:
909:
908:
904:Audit committee
879:
869:
868:
824:Holding company
804:Corporate group
799:
792:Business entity
784:
783:
764:
738:
693:
692:
673:Civil procedure
663:
655:
654:
628:Tag-along right
595:
587:
586:
571:
556:
546:
536:
526:
516:
506:
496:
486:
476:
445:statutory trust
439:
428:
408:
352:
349:
343:
335:
327:
319:
308:
298:
290:
280:
270:
260:
240:
238:by jurisdiction
237:
236:Corporate forms
228:
227:
208:Private limited
176:Holding company
151:
143:
142:
124:
70:
69:By jurisdiction
35:
32:Limited company
24:
17:
12:
11:
5:
4294:
4284:
4283:
4278:
4276:Legal entities
4273:
4256:
4255:
4253:
4252:
4242:
4232:
4222:
4212:
4202:
4192:
4181:
4178:
4177:
4175:
4174:
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4154:
4149:
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4099:
4094:
4089:
4083:
4081:
4075:
4074:
4072:
4071:
4066:
4061:
4059:Family offices
4056:
4051:
4046:
4044:Merchant banks
4041:
4036:
4031:
4026:
4021:
4016:
4011:
4006:
4000:
3998:
3994:
3993:
3990:
3989:
3987:
3986:
3981:
3976:
3975:
3974:
3969:
3959:
3954:
3952:Management fee
3949:
3944:
3939:
3934:
3924:
3922:
3918:
3917:
3915:
3914:
3909:
3904:
3899:
3894:
3889:
3884:
3879:
3874:
3869:
3867:Angel investor
3863:
3861:
3855:
3854:
3852:
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3846:
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3836:
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3820:
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3751:
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3736:
3731:
3730:
3729:
3718:
3716:
3712:
3711:
3704:Private equity
3700:
3699:
3692:
3685:
3677:
3669:
3668:
3646:
3627:
3613:United Kingdom
3600:
3594:978-1139464512
3593:
3569:
3562:
3542:
3523:
3511:Google Scholar
3498:
3481:
3464:
3447:
3430:
3413:
3396:
3389:26 U.S.C.
3381:
3364:
3329:(2): 393–446.
3309:
3262:
3215:
3193:
3169:
3146:
3120:
3096:
3070:
3051:
3032:
3020:Google Scholar
3007:
2977:
2952:
2930:
2892:
2878:
2855:
2848:
2823:
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2778:
2755:
2732:
2713:
2706:
2686:
2659:
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2307:
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2291:
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2225:
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2179:
2177:
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2164:
2161:
2160:
2159:
2156:
2153:
2146:
2143:natural person
2139:
2132:
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2115:
2112:
2109:
2106:
2102:
2084:
2083:
2038:
2036:
2029:
2023:
2020:
2012:small business
1980:
1977:
1941:
1938:
1885:
1882:
1875:charging order
1735:
1734:
1732:
1731:
1724:
1717:
1709:
1706:
1705:
1704:
1703:
1688:
1687:
1684:
1683:
1678:
1673:
1672:
1671:
1661:
1659:Business model
1656:
1651:
1646:
1641:
1636:
1631:
1626:
1620:
1615:
1614:
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1610:
1607:
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1490:
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1463:
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1426:
1415:
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1408:
1398:
1393:
1388:
1383:
1378:
1377:
1376:
1368:Human resource
1365:
1360:
1359:
1358:
1347:
1342:
1337:
1332:
1327:
1322:
1317:
1312:
1310:Communications
1307:
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1295:
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1283:
1278:
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1230:
1225:
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1200:
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1190:
1188:Public finance
1185:
1183:Financial risk
1180:
1175:
1170:
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1155:
1150:
1145:
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1134:
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1130:
1127:
1126:
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1122:
1117:
1112:
1110:Macroeconomics
1107:
1105:Microeconomics
1102:
1097:
1095:Market economy
1092:
1087:
1082:
1077:
1072:
1067:
1062:
1057:
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2207:February 2021
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2180:This section
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2163:Disadvantages
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2069:
2066:February 2021
2059:
2055:
2051:
2045:
2044:
2039:This section
2037:
2028:
2027:
2019:
2015:
2013:
2009:
2008:S corporation
2005:
2001:
2000:C corporation
1995:
1992:
1987:
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1070:Mixed economy
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917:Corporate law
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662:Related areas
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438:
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435:S corporation
433:
431:
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423:
420:
416:
413:
412:
411:
405:
403:
402:C corporation
400:
398:
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389:United States
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115:United States
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81:
78:
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66:
65:
61:
57:
56:
53:
52:Corporate law
50:
49:
45:
41:
40:
37:
33:
29:
22:
4172:Vintage year
4097:Capital call
4069:Crowdfunding
4004:Corporations
3941:
3907:Venture debt
3662:
3640:
3630:
3621:
3603:
3583:
3572:
3552:
3545:
3537:Entrepreneur
3536:
3526:
3514:. Retrieved
3510:
3501:
3493:
3484:
3476:
3467:
3459:
3450:
3442:
3433:
3425:
3416:
3408:
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3384:
3376:
3367:
3326:
3322:
3312:
3279:
3275:
3265:
3232:
3228:
3218:
3206:. Retrieved
3196:
3184:. Retrieved
3172:
3163:
3159:
3149:
3137:. Retrieved
3132:
3123:
3111:. Retrieved
3099:
3087:. Retrieved
3082:
3073:
3064:
3054:
3045:
3035:
3023:. Retrieved
3019:
3010:
2998:. Retrieved
2990:
2980:
2968:. Retrieved
2964:
2955:
2947:the original
2942:
2933:
2921:. Retrieved
2919:(2): 451–528
2916:
2912:
2885:
2881:
2872:
2868:
2858:
2838:
2814:. Retrieved
2810:
2800:
2791:
2781:
2772:
2768:
2758:
2749:
2745:
2735:
2726:
2716:
2696:
2689:
2677:. Retrieved
2662:
2653:
2643:
2631:. Retrieved
2626:
2601:. Retrieved
2587:
2575:. Retrieved
2565:
2556:
2552:
2542:
2500:
2495:
2485:
2476:
2337:chiropractor
2271:Pennsylvania
2228:
2213:
2204:
2181:
2136:
2072:
2063:
2040:
2016:
1996:
1982:
1966:
1962:
1958:
1954:
1951:
1947:
1943:
1929:
1924:
1922:
1912:
1904:
1902:
1887:
1879:
1864:
1828:
1821:pass-through
1809:legal entity
1806:
1801:
1797:
1744:
1740:
1738:
1554:Architecture
1548:Organization
1514:Supply chain
1340:Earned value
1213:Stock market
1090:Open economy
1080:Econometrics
843:
819:Conglomerate
647:
610:
568:
553:
543:
533:
523:
514:Aksjeselskap
513:
504:Aktieselskab
503:
493:
483:
472:
406:
359:by guarantee
287:
277:
267:
256:
161:Conglomerate
105:South Africa
36:
4034:Foundations
3957:Pledge fund
3749:Secondaries
3393:§ 1361
3282:: 275–332.
2804:See, e.g.,
2462:Foreign LLC
1973:foreign LLC
1969:corporation
1852:percentages
1844:shareholder
1781:corporation
1777:corporation
1765:partnership
1669:Trade route
1584:Engineering
1579:Development
1431:Performance
1374:development
1335:Distributed
1208:Liquidation
849:Partnership
834:Corporation
829:Cooperative
649:Ultra vires
369:proprietary
186:Partnership
181:Joint-stock
171:Corporation
166:Cooperative
4265:Categories
4122:Envy ratio
4029:Endowments
3892:Seed money
3806:Terms and
3563:1590314662
3516:October 9,
3208:October 9,
3204:. TurboTax
3186:October 9,
3139:October 9,
3113:October 9,
3089:October 9,
3025:October 9,
3000:October 9,
2970:October 9,
2816:October 9,
2679:October 9,
2633:October 9,
2603:October 9,
2577:October 9,
2534:References
2366:series LLC
2345:accountant
2322:Variations
2295:California
2255:California
2191:improve it
2120:(i.e., no
2091:tax regime
2089:Choice of
2050:improve it
2022:Advantages
1986:Schedule C
1979:Income tax
1755:. It is a
1536:Technology
1418:Operations
1298:Commercial
1291:innovation
1281:Capability
1173:Derivative
762:Accounting
706:Law portal
554:Osakeyhtiö
473:Aktiebolag
422:Series LLC
4092:Cap table
3997:Investors
3921:Structure
3739:Mezzanine
3727:Leveraged
3359:158517043
3343:0026-2234
3296:1556-5068
3249:0042-6601
3046:DLA Piper
2369:affected.
2349:architect
2275:Tennessee
2195:verifying
2150:investors
2145:involved.
2054:verifying
2004:dividends
1871:commingle
1848:ownership
1771:with the
1747:) is the
1604:Structure
1589:Hierarchy
1509:Strategic
1396:Materials
1386:Knowledge
1363:Financial
1303:Marketing
1148:Factoring
1143:Insurance
1045:Commodity
1038:Economics
594:Doctrines
364:by shares
80:Australia
4142:Leverage
4078:Related
3808:concepts
3581:(2007).
3304:44186028
2390:See also
2385:company.
2357:engineer
2304:Maryland
2281:—levy a
2267:New York
2263:Maryland
2259:Kentucky
1757:business
1594:Patterns
1574:Conflict
1559:Behavior
1499:Security
1476:Resource
1461:Property
1424:services
1381:Incident
1320:Conflict
1276:Capacity
979:Chairman
934:Contract
678:Contract
611:De facto
443: /
257:Societas
75:Anguilla
44:a series
4152:M&A
3859:Venture
3764:History
3734:Venture
3611:in the
3351:1290118
3257:3202379
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2317:behalf.
2251:Alabama
2189:Please
2129:profits
2048:Please
1967:Like a
1930:Kintner
1925:Kintner
1913:Kintner
1905:Kintner
1890:Wyoming
1884:History
1785:company
1569:Culture
1519:Systems
1504:Service
1483:
1471:Records
1466:Quality
1456:Project
1451:Product
1441:Process
1420:
1401:Network
1370:
1352:
1325:Content
1132:Finance
814:Company
578:more...
196:Limited
191:General
156:Company
136:Germany
120:Vietnam
4117:EBITDA
3816:Buyout
3744:Growth
3722:Buyout
3622:Gov.UK
3591:
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2792:Forbes
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2704:
2341:lawyer
2333:doctor
2277:, and
1898:Panama
1531:Talent
1487:crisis
1413:Office
1286:Change
572:(SARL)
547:(N.V.)
537:(K.K.)
527:(GmbH)
475:
464:Others
429:(LLLP)
374:public
353:(Ltd.)
328:(SCIO)
299:(EEIG)
259:
131:France
90:Canada
3932:funds
3797:2020s
3792:2010s
3787:2000s
3782:1990s
3777:1980s
3355:S2CID
3347:JSTOR
3300:S2CID
3253:JSTOR
3181:(PDF)
3108:(PDF)
2775:: 51.
2597:(PDF)
2468:Notes
2433:(LLP)
2355:, or
2279:Texas
1790:legal
1775:of a
1763:of a
1617:Trade
1599:Space
1494:Sales
1436:Power
1391:Legal
1261:Brand
1256:Asset
779:Audit
507:(A/S)
497:(ANS)
409:(LLC)
344:(IPS)
336:(CIC)
320:(CIO)
291:(SUP)
281:(SPE)
271:(SCE)
100:India
3984:SPAC
3930:and
3887:SAFE
3706:and
3609:HMRC
3589:ISBN
3558:ISBN
3518:2019
3339:ISSN
3292:ISSN
3245:ISSN
3210:2019
3188:2019
3166:(2).
3141:2019
3115:2019
3091:2019
3027:2019
3002:2019
2972:2019
2925:2020
2844:ISBN
2818:2019
2702:ISBN
2681:2019
2635:2019
2605:2019
2579:2019
1802:PLLC
1481:Risk
796:list
563:S.A.
557:(Oy)
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4087:AUM
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