The Application Of Self-Employment Tax To Limited Liability Companies: A Critical Analysis

Autor:	Timothy R. Koski
Rok vydání:	2011
Předmět:	Double taxation Value-added tax Ad valorem tax Direct tax business.industry State income tax Economics Accounting Business and International Management Tax reform business Tax avoidance Indirect tax
Zdroj:	Journal of Applied Business Research (JABR). 23
ISSN:	2157-8834 0892-7626
DOI:	10.19030/jabr.v23i3.1393
Popis:	One of the significant issues that has arisen in connection with limited liability companies (LLCs) electing to be taxed as a partnership is the application of self-employment tax to its members. The issue of when an LLC member’s distributive share of LLC income is subject to self-employment tax has not been definitively answered. This paper reviews the current rules on when an LLC member’s distributive share of LLC income is subject to self-employment tax and analyzes proposals that have been made to clarify the law in this area.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::6797dd686530ceb4743f2a15232fd9ec https://doi.org/10.19030/jabr.v23i3.1393 Zobrazit plný text záznamu