Index

C

Change in classification
Disregarded entity to corporation, Subsequent Elections
Disregarded entity to partnership, Change in default classification., Subsequent Elections
Partnership to corporation, Subsequent Elections
Partnership to disregarded entity, Change in default classification., Subsequent Elections
Recognition of gain or loss, Change in default classification., Change in default classification., Subsequent Elections
Classification as a corporation, LLCs Classified as Corporations
Classification as a Disregarded Entity, LLCs Classified as Disregarded Entities
Classification as a Partnership, LLCs Classified as Partnerships
Classification Election, LLCs Classified as Corporations
Classification of an LLC
Default classification, Classification of an LLC
Elected classification, Classification of an LLC
Comments on publication, Comments and suggestions.

E

Employer identification number (see Taxpayer identification number)
Employment tax, Employment tax and certain excise taxes.
Excise taxes, Employment tax and certain excise taxes.

I

Information, How to get more, How To Get More Information

S

Self-employment tax, Self-employment tax rule for disregarded entity LLCs.
Small Business Administration, Small Business Administration
Social security number (see Taxpayer identification number)
Subchapter S election, LLCs Classified as Corporations
Suggestions for publication, Comments and suggestions.

T

Tax help (see Information, How to get more)
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Taxpayer identification number, Taxpayer identification number.

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