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Taxation & Estate Planning

: TaxProf Blog

Single Member LLCs in Federal Court

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Carter G. Bishop (Suffolk) & Daniel S. Kleinberger (William Mitchell) have posted An SMLLC Paradox: Disregarded for Federal Tax Purposes But Not in Federal Court on SSRN. Here is the abstract: In Federal Court, the only member of a SMLLC may not represent the SMLLC unless that owner is also...

Full post as published by TaxProf Blog on December 23, 2009 (boomark / email).

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