ORIGINAL REFERENCES
Read the source.
Government publications and guidance linked from the guides. Read the applicable year and effective dates before relying on a rule.
IRS: Limited liability company ↗IRS: Business structures ↗IRS: About Form 8832 ↗IRS: Instructions for Form 2553 ↗IRS: S corporations ↗IRS: S corporation compensation and medical insurance issues ↗IRS: Publication 542, Corporations ↗IRS: Publication 541, disguised sales ↗IRS Publication 3402: Taxation of Limited Liability Companies ↗IRS Revenue Procedure 2022-19 ↗IRS Publication 925: Passive Activity and At-Risk Rules ↗IRS: Late election relief ↗IRS: Taxation of Limited Liability Companies, Publication 3402 ↗IRS: Single member limited liability companies ↗IRS: FAQs for IRC Section 754 election and revocation ↗IRS: Recordkeeping ↗IRS: Instructions for Form 1099-DIV ↗IRS: Instructions for Form 6198 ↗IRS: Instructions for Form 8582 ↗IRS: Revenue Procedure 2001-43 ↗IRS: Entities FAQ, partner services ↗IRS: Instructions for Form 5472 ↗IRS: BBA centralized partnership audit regime ↗IRS: Partnership withholding ↗IRS: Instructions for Forms 8804, 8805, and 8813 ↗IRS: Election for married couples’ unincorporated businesses ↗IRS: When to get a new EIN ↗IRS: Instructions for Form 1120-S ↗IRS: Instructions for Form 8869 ↗IRS: Instructions for Form 1065 ↗IRS: Instructions for Schedule D, Form 1120-S ↗U.S. Code: Section 1374, tax on certain built-in gains ↗IRS: Instructions for Form 8995 ↗IRS: File an administrative adjustment request for a BBA partnership ↗IRS: Instructions for Schedule PH, Form 1120 ↗IRS: Entities FAQ, personal holding companies ↗IRS: Internal Revenue Manual 4.10.13, controlled service transactions ↗IRS: Schedule B-1, Form 1120-S instructions ↗IRS: Publication 583, Starting a Business and Keeping Records ↗IRS: Instructions for Form 4562 ↗