hat
Chanjman nan komen nan aksyon yo antrepriz pa mete fen nan yon "C" oswa "S" Kòporasyon pou rezon taks federal, sof si chanjman an enplike nan mèt pwopriyete etranje yo. Paske yon LLC manm milti-a kapab konsidere kòm yon Patenarya, li se sijè a Règleman an Fen nan Seksyon IRS (b). Yon LLC fini pou rezon Lwa Federal taks sou revni chak fwa 708% oswa plis nan enterè a nan kapital ak pwofi yo vann nan yon peryòd mwa 50. Sa vle di ke menm si LLC a ka teknikman toujou nan egzistans anba Lwa Eta a, pou rezon taks, li mete fen nan ak re-kòmanse. Sa a gen menm efè ki etabli yon nouvo antite pou rezon kontablite, e pote aktyèl ane taks la LLC nan yon fèmen.
eng
Change in ownership of the corporate shares does not terminate a “C” or “S” Corporation for Federal Tax purposes, unless the change involves foreign owners. Because a multi-member LLC can be considered a Partnership, it is subject to the Termination Rule of IRC Section 708(b). An LLC terminates for Federal Income Tax law purposes whenever 50% or more of the interest in capital and profits are sold within a 12 month period. This means that even though the LLC may technically still be in existence under State Law, for tax purposes, it terminates and re-starts. This has the same effect establishing a new entity for accounting purposes, and brings the current LLC tax year to a close.