> "Stuart Br>>> The IRC doesn't define an LLC, but every state has a letter
>>> ruling from the IRS, determining how LLC's are treated under
>>> the IRC.
>> Where are these letter rulings? Can I find them at IRS.gov?
> There are some there, but I was only able to find very few.
> So the ones you are interested in may not be there.
>
> Commerce Clearing House has all private letter rulings
> available, indexed and cross-referenced. Check it out at
> any law library.
The "check the box" regulations made all those rulings obsolete. Now an LLC (or any unincorporated business association) can choose to be taxed as a corporation. If it does not elect corporate treatment, it will be treated as a partnership if it has more than one member. If it has a single member, it will be disregarded as an entity separate from its owner. So it doesn't matter how the IRS ruled on any particular state's LLC statute before Jan. 1, 1997 (the effective date of the new Reg. Sec. 301.7701-1 ff). Those rulings are of purely historical interest. Not worth a trip to the law library unless you are writing a historical treatise. Katie in San Diego
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