97 002, all LLCs (including SMLLCs) organized after 1996 will

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cheap nfl jerseys 97 002,(3) the Department of Revenue (DOR) announced that it will not follow the Service’s disregarded entity classification of SMLLCs; instead, any SMLLC classified as a disregarded entity under the FCBRs will be classified as a partnership. 97 002, all LLCs (including SMLLCs) organized after 1996 will be classified as partnerships for tax purposes cheap nfl jerseys, unless the LLC elects to be classified as a corporation under the FCBRs. For LLCs organized before 1997, the DOR will conform to the LLC’s Federal tax classification for tax years before 1997, and, unless the entity elects otherwise, will conform to the LLC’s Federal tax classification for tax years beginning after 1996.. cheap nfl jerseys

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