Income tax issues on the death of a member of a professional service LLC.
Document Type
Article
Publication Date
2003
Date Issued
January 2003
Date Available
December 2013
ISSN
0022-4863
Abstract
Excerpt: “The scope of the analysis below is limited to the tax consequences of lump-sum cash payments to the SI solely in exchange for her interest in the LLC’s property…The more significant tax concepts…can be best understood by analyzing the tax consequences triggered by a lump-sum cash payment, and space limitations require that we not examine every conceivable issue.” (p..358)
Language
en_US
Publisher
Journal of Taxation
Recommended Citation
Dickerson, T. J., Fellows, J. A., & Yuhas, M. A. (2003). Income tax issues on the death of a member of a professional service LLC. Journal of Taxation, 99(6), 358-371.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
COinS
Comments
Excerpt only. Full-text article is available only through licensed access provided by the publisher. Published in Journal of Taxation, 99(6), 358-371. Members of the USF System may access the full-text of the article through the authenticated link provided.