ABA Section of Business Law
eSource
Top Ten LLC Federal Tax Authorities.
- There are many hundreds of federal tax authorities potentially critical to tax accountants and lawyers handling federal tax issues for their LLC clients. These authorities take many forms, from Internal Revenue Code provisions to decisions by the Tax Court and other federal courts to IRS revenue procedures and private letter rulings. In this article, a practitioner discusses the 10 individual authorities and closely related pairs of authorities that he believes every accountant and lawyer who handles LLC federal tax matters should know about.
