Limited Liability Entities: State by State Guide to LLCs, LLPs and LPs
To make your research more efficient Wolters Kluwer Law & Business is combining the former State Limited Liability Company and Partnership Laws and State Limited Partnership Laws title into one new resource entitled Limited Liability Entities: State by State Guide to LLCs, LLPs and LPs. Our new authors are Bradley Borden and Robert Rhee (see About the Authors).
Volume 1, the first installment of Limited Liability Entities: State by State Guide to LLCs, LLPs and LPs, provides a comprehensive overview of limited liability entities. It begins with a detailed review of the history and evolution of limited liability entities. It then provides an in-depth examination of the general state-law principles that govern limited liability entities, using the uniform limited liability entity laws as a basis for the discussion.
Volume 1 also provides comprehensive coverage of the tax treatment of limited liability entities. This coverage includes a discussion about the basic concepts of federal income taxation and tax matters that affect the type of tax entity that property and business owners generally prefer. Because most limited liability entities prefer to be tax partnerships, the discussion on taxation focuses on the specific and detailed rules of partnership taxation. Finally, it reproduces the uniform laws that govern limited liability entities, making it a complete resource for practitioners, scholars, judges, and lawmakers who wish to have such material available in a single volume.
Upcoming Volumes 2 - 10 will provide in-depth coverage of the respective state laws that govern limited liability entity. For each state, the treatise provides commentary about the state law, including discussion of relevant case rulings. In these commentaries and when appropriate, comparisons are made to other state law and the uniform laws. These volumes reproduce the relevant state laws that govern limited liability entities.
Wolters Kluwer Law & Business
taxation, partnerships, uniform laws
Business Organizations Law | Tax Law
Borden, Bradley T. and Rhee, Robert J., "Limited Liability Entities: State by State Guide to LLCs, LLPs and LPs" (2012). Book Gallery. Book 45.