coupled with the new 3.8% tax on net investment income (see
Results for “Alternative Minimum Tax”
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Names that match “Alternative Minimum Tax”
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including the 3.8% tax on “net investment income
the IRS issued over 150 pages of proposed regulations on the tax (REG-130507-11)
it’s “permanent.” And if tax reform actually happens
regulatory and tax collection agencies and may negatively impact their
the federal tax classification of an unincorporated business entity was determined
a non-electing SMLLC is generally ignored for federal tax
SMLLCs) as corporations for employment tax purposes. 27 Thus
but the excise tax provision applies to liabilities imposed and
assume that for a tax year ending before the merger occurred the IRS
their owners are not liable for deficiencies relating to a tax
may file a federal tax lien only against the QSub's or QRS's property
which deal with the allocation of partner-level tax basis arising from
several states impose an entity-level tax or fee on LLCs
notwithstanding the fact that for state income tax purposes