Detail Accounting For LLC Conversions   Oleh:  Jones, Glendell, [Jr.] Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 190 no. 3 (2000), page 77-83. Topik: ACCOUNTING; accounting; LLC conversions Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.11 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Today, limited liability companies can be found everywhere. With their flexible management structure, LLC s have become a common way to own and operate a business. Professionals (doctors, lawyers, accountants and engineers) as well as software and computer - based companies and a wide array of other small businesses are increasingly using this form of organization. LLCs offer owners - generally known as members - the liability protection of a corporation and the tax structure of a partnership. As LLC s increase in popularity, CPA s are confronted with complex tax issues, particularly when ownership of the LLC changes. The IRS issued revenue rulings 99 - 5 and 99 - 6 to address issues surrounding the conversion of a single - member LLC to a multiple - member LLC and the conversion of a multiple - member LLC to a single owner entity. This article explains the rulings and discusses proper accounting procedures for the transactions they highlight. In addition, it supplements the examples in the rulings and offers some useful planning tips for CPA s (see box below for a summary). Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved