hat
Lè konpayi enterè limite Responsablite achte se, achtè a ka mete kanpe baz taks la nan / li unappreciated byen LLC a reflete pri acha a dapre Kòd revni entèn Seksyon 754. Pa gen okenn dispozisyon ajisteman ki sanble ki disponib pou achtè nan stock "S" oswa "C" antrepriz.
eng
When Limited Liability Company membership interest is purchased, the purchaser can step up the tax basis of his/her unappreciated LLC assets to reflect the purchase price pursuant to internal revenue code Section 754. There is no similar adjustment provision available for purchasers of “S” or “C” corporate stock.