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  2. Limited liability company - Wikipedia

    en.wikipedia.org/wiki/Limited_liability_company

    Auriga Capital Corp), [20] parties to an LLC remain free to expand, restrict, or eliminate fiduciary duties in their LLC agreements (subject to the implied covenant of good faith and fair dealing). [21] Under 6 Del. C. Section 18-101(7), a Delaware LLC operating agreement can be written, oral or implied.

  3. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing the form, a default classification applies. U.S. corporations of the type that can be publicly traded must be treated as corporations. There is a list of specific foreign entities that must be treated as corporations. [2]

  4. Low-profit limited liability company - Wikipedia

    en.wikipedia.org/wiki/Low-profit_limited...

    The L3C structure was designed by Robert M. Lang, Jr., who was the CEO of a New York-based family foundation. [4] Lang developed the structure as a way for foundations to clear tax and regulatory hurdles when it came to donations. With the first L3C statute being enacted in 2008, L3Cs are considered a relatively young legal form of business ...

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  6. 29 House Republicans want Trump to scrap the IRS's free ... - AOL

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    The IRS has gradually rolled out a program to allow Americans to directly file taxes with the IRS. It's designed to make filing taxes simpler and easier. A group of Republicans want Trump to end ...

  7. List of legal entity types by country - Wikipedia

    en.wikipedia.org/wiki/List_of_legal_entity_types...

    I.K.E. (Idiotiki Kefalaiouchiki Etaireía / Ιδιωτική Κεφαλαιουχική Εταιρεία) = Private Company, minimum capital=€0. The shares do not take the form just of capital but also warranties, labor offer etc. This form is a composite form between A.E. E.P.E and O.E. which is greatly affected by the Articles of Incorporation.

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