Federal and State Taxation of Limited Liability Companies 2019

Federal and State Taxation of Limited Liability Companies provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

David J. Cartano graduated from the University of Washington in 1972, magna cum laude. He received a J.D. from Cornell University in 1976 and Masters in Taxation from the University the Southern California in 1989, where he had the highest GPA in the history of tax program. Mr. Cartano is a partner in the Los Angeles law firm of Barton, Klugman & Oetting. He is the author of "Taxation of Compensation and Benefits" and "Taxation of Individual Retirement Accounts," both published by CCH.