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Taxation Essentials of LLCs and Partnerships is intended solely for use in continuing professional education and not as a reference. It does not represent an official position of the American Institute of Certified Public Accountants, and it is distributed with the understanding that the author and publisher are not rendering legal, accounting, or other professional services in the publication. This course is intended to be an overview of the topics discussed within, and the author has made every attempt to verify the completeness and accuracy of the information herein. However, neither the author nor publisher can guarantee the applicability of the information found herein. If legal advice or other expert assistance is required, the services of a competent professional should be sought.

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ISBN 978-1-11972-232-8 (Paper)

ISBN 978-1-11972-228-1 (ePDF)

ISBN 978-1-11972-229-8 (ePub)

ISBN 978-1-11972-230-4 (oBook)

Course Code: 746522 TLLLO GS-0419-0A Revised: March 2019