SMLLC

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Acronym	Definition
SMLLC	Single Member Limited Liability Company

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? References in periodicals archive
In determining that control over the SMLLC represented boot, the Tax Court needed to look no further than Times Mirror's legal and tax advisers, as well as the company's own internal communications, which clearly established the significant value placed on controlling the SMLLC. Times Mirror - a reflection of the past by Gruidi, Nick / The Tax Adviser An SMLLC taxed as a disregarded entity must use its owner's accounting methods. Converting a sole proprietorship into an LLC by Ellentuck, Albert B. / The Tax Adviser The TPT buys a 99% interest in the SMLLC and receives annual distributions of 99% of its income ($49,500). Third-party trusts integrate estate and asset-protection planning by Brown, Edward D. / The Tax Adviser More results

? References in periodicals archive

In determining that control over the SMLLC represented boot, the Tax Court needed to look no further than Times Mirror's legal and tax advisers, as well as the company's own internal communications, which clearly established the significant value placed on controlling the SMLLC.

Times Mirror - a reflection of the past by Gruidi, Nick / The Tax Adviser

An SMLLC taxed as a disregarded entity must use its owner's accounting methods.

Converting a sole proprietorship into an LLC by Ellentuck, Albert B. / The Tax Adviser

The TPT buys a 99% interest in the SMLLC and receives annual distributions of 99% of its income ($49,500).

Third-party trusts integrate estate and asset-protection planning by Brown, Edward D. / The Tax Adviser

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SMLE
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SMLLA
SMLLC
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SMLMV
SMLN
SMLNJ
SMLO
SMLP

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