| RESEARCH GUIDE SERIES: RESEARCH GUIDE NO. 24A |
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This Research Guide contains information about the business entity known as The Limited Liability Company. This Guide will inform you of the LLC holdings of The Cleveland Law Library, give cites to articles, list state statutes, and provide Internet access points for LLC research.
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Anderson's 2000 Ohio Business Entities Handbook. Anderson Publishing Co. 1999. KFO 205 .O35 2000
Blackford Business Organizations, Jason C. Blackford. West Group. KFO 210. B552 1996x
Ekonomon & Allan Business Organizations Laws and Rules 1999-2000, edited by Adam M. Ekonomon and Ronald C. Allan. West Group 1999. KFO 210 .A29 C67 1999
Family Limited Partnerships and Limited Liability Companies in Ohio, Hamlin C. King, Daniel G. Rohletter and William P. Zox. National Business Institute, Inc. 1998. KFO207.5 .A75 H37 1998
Limited Liability Companies: The Entity of Choice in Ohio, Jeffrey R. Dundon, Mark S. Feuer, J. Neal Gardner and Clifford A. Roe, Jr. National Business Institute, Inc. 1995. KFO207.5 .D86 1995x
The Limited Liability Company in Ohio: 1994 Senate Bill 74, with Commentary and Practice Pointers, Jeanne M. Rickert. Banks-Baldwin 1994.KFO210 .A335 R48 1994
Ohio Limited Liability Companies: Legal and Tax Issues, Steven A. Martin and Howard L. Richshafer. Professional Education Systems, Inc. 1996. KFO207.5 .Z9 M37 1995x
Ohio Limited Liability Company: Forms and Practice Manual, Harry L. Henning and Richard C. McQuown. Data Trace Legal Publishers 1994. KFO207.5 .A65 H46 1994
Bromberg and Ribstein on Limited Liability Partnerships and the Revised Uniform Partnership Act, Alan R. Bromberg and Larry E. Ribstein. Aspen Law and Business 2000. KF1380 .B76 2000
Choice of Entity: Legal Considerations of Selection, Glenn B. Davis and Barbara L. Bryniarski. BNA Corporate Practice Series No.50-3d 1995. KF 1366 .D38 1995
Forming and Using Limited Liability Companies and Limited Liability Partnerships, Martin I. Lubaroff and Brian L. Schorr Co-Chairs. Practising Law Institute 1994. KF1380 .L831 1994
Limited Liability Companies: A State By State Guide to Law and Practice, J. William Callison and Maureen A. Sullivan. West Group 1994, 1999 Supplement. KF1380 .C35 1999
Limited Liability Companies: State Statutes and Federal Materials, J. William Callison and Maureen A. Sullivan. West Group 1999. KF1380 .C352 1999
Limited Liability Companies: Tax and Business Law, Carter G. Bishop. Warren Gorham & Lamont. KF1380 .Z95 B573
The Limited Liability Company, William D. Bagley and Philip P. Whynott. James Publishing. KF1384 .B24 1994
Limited Liability Company Handbook: Law--Sample Documents--Forms, 1998-99 Edition, Mark A. Sargent and Walter D. Schwidetzky. Clark-Boardman-Callaghan 1998. KF1380 .L563 1998-99
New York's Limited Liability Company Law, Simeon Gold, Jonathan M. Hoff and Donna L. Killmon. Matthew Bender 1994. KFN5339.5 .A341 G46 1994
Partnership and LLC Litigation Manual: Actions for Accounting and Other Remedies, James R. Burkhard. ALI-ABA 1995. KF1377 .B865 1995
Partnerships, LLCs and LLPs: Uniform Acts, Taxation, Drafting, Securities and Bankruptcy. ALI-ABA 1997. KF1375 .R471 1997
Ribstein and Keatinge on Limited Liability Companies, Larry E. Ribstein and Robert R. Keatinge. West Group. KF1414 .R52 1992
State Limited Liability Company and Partnership Laws, edited by Michael A. Baumberger and Arther J. Jacobson. Aspen Law and Business. KF1380 .Z95 S72
"Like-Kind Exchanges of Real Estate: Use of Limited Liability Companies," James A. Fellows. 28 Real Estate Law Journal 242 (Winter 2000).
"Unclaimed Property Reporting for LLCs under Texas v. New Jersey," Karen J. Boucher, Robert A. Garvey and Christian M. Winther. 30 The Tax Advisor 861 (December 1999).
"LLC Converts into Limited Partnership--Personal Liability Increases!" Edited by Sheldon I. Banoff and Richard M. Lipton. 91 The Journal of Taxation 319 (November 1999).
"Representing a Partnership or Limited Liability Company," Dean R. Dietrich. 72 The Wisconsin Lawyer 37 (November 1999).
"Don't Forget Special Valuation Rules for Family Partnerships and LLCs," Jerry A. Kasner. 85 Tax Notes 645 (November 1, 1999).
"Complexities abound in offsetting LLCs' losses: Basis, at-risk and passive-loss rules may hold pitfalls for investors in real estate LLCs," Stephen P. Milner. 22 The National Law Journal B13 (October 11, 1999).
"Breaking Up is Hard to Do: A Tax Guide to Changing Partners and LLC Members," John H. Griffing. 15 Tax Management Real Estate Journal 291 (October 6, 1999).
"Beyond Check-the -Box: New Rulings Address Entity Conversions Resulting From Changes in Ownership, Jill E. Darrow. 27 Journal of Real Estate Taxation 3 (Fall 1999).
"More on State Tax Status of Single-Member LLCs," Edited by Sheldon I. Banoff and Richard M. Liptonr. 91 The Journal of Taxation 192 (September 1999).
"One-Member LLCs: Planning with Little Boxes," Stuart L. Levine and Fred T. Witt. 15 Tax Management Real Estate Journal 238 (August 4, 1999).
"Choice of Entity: Passthroughs, Single-Member LLCs, and Other New Vehicles," 15 Tax Management Real Estate Journal 250 (August 4, 1999).
"Use of SMLCC to Hold Real Estate of a Public Charity," David R. Nave. 30 The Tax Advisor 553 (August 1999).
"The New Limited Liability Company in Florida," Ronald J. Klein, Carlos A. Lacasa and Thomas O. Wells. 73 Florida Bar Joural 42 (July 1999).
"Guaranteed LLC Debt: Does the Guarantor-Member Receive At-Risk Basis?" Richard W. Harris and Louis H. Moran II. 91 The Journal of Taxation 16 (July 1999).
"Pennsylvania Taxation of Limited Liability Companies," William H. Clark, Jr. and Mary Beth Nolan. 70 Pennsylvania Bar Association Quarterly 127 (July 1999).
"Two-Member LLC as Disregarded Entity," Susana Noles. 30 The Tax Advisor 482 (July 1999).
"Much Ado about 'Nothings,'" James R. Hamill and Jennifer L. Olson. 30 The Tax Advisor 506 (July 1999).
"No Separate Interests after Check-the-Box," Susan Kalinka. 77 Taxes: The Tax Magazine 7 (July 1999).
"What Tax Lawyers Need to Know about Single Member Limited Liability Companies," Thomas W. Jacobs and Thomas J. Callahan. 13 The Practical Tax Lawyer 7 (Summer 1999).
"The South Dakota Limited Liability Company Act: The Next Generation Begins," Patrick G. Goetzinger, Brian K. Kirby and Terrance A. Nemec. 44 South Dakota Law Review 207 (Summer 1999).
"Single-Member LLC Treated as Partnership for State Tax Purposes!" Edited by Sheldon I. Banoff and Richard M. Lipton. 90 The Journal of Taxation 381 (June 1999).
"Two-Member LLC Disregarded as Entity Separate from Owner where Corporate Member Has no Economic or Management Rights." 15 Tax Management Real Estate Journal 159 (May 5, 1999).
"Rev. Rul. 99-6 and the Conversion of a Partnership to a Disregarded Entity," Susan Kalinka. 77 Taxes: The Tax Magazine 7 (May 1999).
"Delaware LLCs for Tennessee Lawyers?" Richard Spore. 35 Tennessee Bar Journal 27 (May 1999).
"Tax Advantages of LLCs in Farm Operations," Dwight Shrader. 30 The Tax Advisor 215 (April 1999).
"Conversions of SMLLCs to LLCs and Vice Versa," Thomas C. Lenz. 30 The Tax Advisor 232 (April 1999).
"The LLC Versus the LLP Conundrum: Advise for Businesses Contemplating the Choice," Fallany O. Stover and Susan Pace Hamill. 50 Alabama Law Review 813 (Spring 1999).
"Ten Limitations to Ponder on Farm Limited Liability Companies," Jesse J. Richardson Jr. and L. Leon Geyer. 4 Drake Journal of Agricultural Law 197 (Spring 1999).
"Two-Member LLC Can Be Disregarded in 1031 Exchange where One Member Has No Economic Interest," Howard J. Levine and David A. Weintraub. 90 The Journal of Taxation 138 (March 1999).
"Legal Malpractice in LLC Formations, John M. Cunningham. 40 New Hampshire Bar Journal 14 (March 1999).
"Subsidiary Ownership after "Check-the-Box": Choosing among Corporate, SIngle-Member LLC and Partnership Formns," Patrick C. Gallagher. 77 Taxes: The Tax Magazine 92 (March 1999).
"An Illinois Lawyer's Guide to Important Tax Aspects of Limited Liability Companies, James A. Nepple. 87 Illinois Bar Journal 96 (February 1999).
"New Equipment Leasing LLCs May Avoid SE Tax," Warren Heatley. 30 The Tax Advisor 92 (February 1999).
"State Tax Pitfalls for LLCs," Elizabeth Burton. 30 The Tax Advisor 96 (February 1999).
Alabama: Ala. Code Ann. Tit. 10, ch. 12, §§ 1-6.
Alaska: Alaska Stat. Tit. 10, ch. 50.
Arizona: Ariz. Rev. Stat. Ann. §§ 29-601 to 29-857.
Arkansas: Small Business Entity Tax Pass Through Act of 1993, Ark. Code Ann. §§ 4-32-101 to 4-32-1316.
California: Cal. Corp. Code § 17000 et seq.
Colorado: Colo. Rev. Stat. Ann. §§ 7-80-101 through 7-80-1101.
Connecticut: Conn. Gen. Stat. Ann. § 34-100 et seq.
Delaware: Del. Code Ann. Tit. 6 §§ 18-101 to 18-1109.
District of Columbia: D.C. Code Ann. Tit. 29, ch. 13, §§ 29-1301 to 29-1375.
Florida: Fla. Stat. Ann. §§ 608.401 to 608.514.
Georgia: Ga. Code Ann. §§ 14-11-100 to 14-11-1109.
Hawaii: Haw. Rev. Stat. Ann. Tit. 23A, ch. 428.
Idaho: Idaho Code Tit. 53, ch. 6.
Illinois: 805 Ill. Comp. Stat. Ann. 180/1-1 et seq.
Indiana: Ind. Code Ann. § 23-18-1-1 et seq.
Iowa: Iowa Code Ann. § 490A.
Kansas: Kan. Stat. Ann. §§ 17-7601 through 17-7656, §§ 17-7701 through 17-7709.
Kentucky: Ky. Rev. Stat. Ann. §§ 275.001 to 275.455.
Louisiana: La. Rev. Stat. Ann. § 12:1301 et seq.
Maine: Me. Rev. Stat. Ann. Tit. 31, ch. 13, §§ 601 to 762.
Maryland: Md. Code Ann., Corps. & Ass'ns Tit. 4A.
Massachusetts: Mass. Gen. Laws Ann. ch. 156C, §§ 1 to 68.
Michigan: Mich. Comp. Laws Ann. § 450.4101 et seq., Mich. Stat. Ann. § 21.198 et seq.
Minnesota: Minn. Stat. Ann. ch. 322B
Mississippi: Miss. Code Ann. §§ 79-29-101 to 79-29-1204
Missouri: Mo. Ann. Stat. §§ 347.010 to 347.187
Montana: Mont. Code Ann. § 35-8-101 et seq.
Nebraska: Neb. Rev. Stat. Ann. ch. 21, art. 26
Nevada: Nev. Rev. Stat. Ann. §§ 86.011 through 86.571
New Hampshire: New Hamp. Rev. Stat. Ann. ch. 304-C
New Jersey: N.J. Stat. Ann. §§ 42:2B-1 to 42:2B-71
New Mexico: N.M. Stat. Ann. § 53-19-1 et seq.
New York: N.Y. LLC Law ch. 34, §§ 101 to 114
North Carolina: N.C. Gen. Stat. §§ 57C-1-01 to 57C-10-07
North Dakota: N.D. Cent. Code ch. 10-32
Ohio: Ohio Rev. Code Ann. § 1705.01 et seq. (This law has been amended by House Bill 312, effective 12-3-99; to view a copy of the bill, see a staff member or access it via the Internet at www.legislature.state.oh.us/bills.cfm?ID=123_HB_312)
Oklahoma: Okla. Stat. Ann. Tit. 18, §§ 2000 to 2060
Oregon: Or. Rev. Stat. § 63-001 et seq.
Pennsylvania: 15 Pa. Cons. Stat. Ann. ch. 89
Rhode Island: R.I. Gen. Laws Tit. 7, ch. 16, §§ 7-16-01 to 7-16-75
South Carolina: S.C. Code Ann. § 33-43-101 et seq. (effective June 14, 1994), S.C. Code Ann. §33-44-101 et seq. (effective June 1, 1996) (all South Carolina limited liability partnerships formed after June 1, 1996 are governed by § 33-44-101; effective January 1, 2001, all South Carolina limited liability companies, including those formed under 33-43-101, will be governed by 33-44-101)
South Dakota: S.D. Codified Laws Tit. 47, ch. 34
Tennessee: Tenn. Code Ann. Title 48, chs. 201 to 248
Texas: Tex. Rev. Civ. Stat. Ann. art. 1528n, §§ 1.01 to 9.02
Utah: Utah Code Ann. §§ 48-2b-101 to 48-2b-157
Vermont: Vt. Stat. Ann. Tit. 11, ch. 21
Virginia: Va. Code Ann. Tit. 13.1, ch. 12
Washington: Wash. Rev. Code Ann. ch. 25.15
West Virginia: W. Va. Code §§ 31-1A-1 through 31-1A-69
Wisconsin: Wis. Stat. Ann. § 183.0102 et seq.
Wyoming: Wyo. Stat. Ann. § 17-15-101 et seq
In 1996, the IRS promulgated its "check the box" regulations, 26 CFR 301.7701-1 et seq. Under these regulations, single-member LLCs and multi-member LLCs may receive different treatment for taxation purposes.
Law Library patrons who wish to keep current on these tax issues can search various CD-ROMs within the Library or at the Library's Website. The following CDs are issued monthly: Federal Register, Kleinrock's Tax Library, CCH Standard Federal Tax Reporter, RIA OnPoint Tax Library and Code of Federal Regulations. Patrons may also access CCH Internet Tax (Tax Research Network).
This Research Guide will be updated periodically. Please check with a staff member to see if the Library has acquired newer materials pertaining to LLCs, or for help in finding any of the materials or articles mentioned within this Guide.
Ken Kozlowski
Public Services Librarian
June 1996
Updated February 2000
by Michael Asseff
| Created on: June 14, 1996 - |
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