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Limited Liability Companies (LLCs)

Limited Liability Companies (LLCs). Publication 119 (5/21). TABLE OF CONTENTS. Page 1. General .. 4. 2. DEFINITIONS APPLICABLE TO LLCs ..4. 3. FORMATION OF AN LLC ..5. Who May Organize an LLC? .. 5. For What Purpose May an LLC Be Organized? .. 5. Who May Become an LLC Member? .. 5. How Is a Member's Interest in an LLC Determined? .. 5. What Is the Nature of an LLC Interest? .. 5. What Are the Requirements in Naming an LLC? .. 5. How Is a Foreign LLC Treated in Wisconsin? .. 6. 4. MANAGEMENT OF LLC ..6. Who Is Responsible For the Management of an LLC?

partnership. Limited liability companies possess the corporate attribute of limited liability for LLC owners or members and the potential for treatment as a pass-through entity for federal and state income tax purposes. Federal law is controlling in the determination of whether an LLC is treated as a corporation or a partnership for

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www.indiacode.nic.in

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www.ccab.org.uk

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