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  2. Limited liability company - Wikipedia

    en.wikipedia.org/wiki/Limited_liability_company

    The owners of the LLC, called members, are protected from some or all liability for acts and debts of the LLC, depending on state shield laws. In the United States, an S corporation is limited to 100 shareholders, [b] and all of them must be U.S. tax residents. [c] An LLC may have an unlimited number of members, and there is no citizenship ...

  3. Operating agreement - Wikipedia

    en.wikipedia.org/wiki/Operating_agreement

    An operating agreement is similar in function to corporate by-laws, or analogous to a partnership agreement in multi-member LLCs. In single-member LLC, an operating agreement is a declaration of the structure that the member has chosen for the company and sometimes used to prove in court that the LLC structure is separate from that of the ...

  4. LLC vs. Corporation - AOL

    www.aol.com/finance/llc-vs-corporation-203712316...

    LLC vs. Corporation. TJ Porter. April 30, 2024 at 1:37 PM. ... LLCs can be single-member entities or multiple-member entities. In many states, members can be individuals, corporations, foreign ...

  5. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    The effect of these rules is that a U.S. limited liability company (LLC) or limited liability partnership (LLP) is treated by default as a partnership (or disregarded entity if it has only one owner), whereas a foreign LLP is treated by default as a corporation (if, as is generally the case, all its members have limited liability).

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  7. Partnership taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation_in...

    In the absence of an election to the contrary, multi-member limited liability companies (LLCs), limited liability partnerships (LLPs) and certain multi-member trusts are treated as partnerships for United States federal income tax purposes. Certain non-U.S. entities may also be eligible for treatment as partnerships.

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