Field Service Advice 200049003

BVLaw
IRS Materials
March 20, 2002

Access the Full Article

This article is available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (140 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com

Summary

Field Service Advice 200049003. The issues were: (1) Does the economic substance doctrine apply to this FLLC? (2) Does IRC sec. 2703 apply? (3) Can a restriction on liquidation of an FLLC be disregar ...