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WILQ (105.1 FM) is a commercial radio station licensed to serve Williamsport, Pennsylvania. The station is owned by Van Michael, through licensee Backyard Broadcasting of Pennsylvania LLC, and broadcasts a country music format. The station is an affiliate of Compass Media Networks, United Stations Radio Networks, and Motor Racing Network. [3]
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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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A limited liability company (LLC) is eligible to be taxed as an S corporation under the check-the-box regulations at § 301.7701-2. The LLC first elects to be taxed as a corporation, at which point it becomes a corporation for tax purposes; then it makes the S corporation election under section 1362(a).
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