Publication 3402 (2010), Taxation of Limited Liability Companies

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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