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IRS.gov Website
Index of Publication 3402 - Taxation of Limited Liability Companies
TOC
C
E
I
S
T
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.
TOC
