(Applicable to Limited Liability Companies Organized After January 1, 1998, Limited Liability Companies Not Electing to Come Under the Pre-1997 Changes, and to All Limited Liability Companies After December 31, 2000.) Application of Partnership Provisions to Limited Liability Companies; Classification for Federal Income Tax Purposes.

  1. Law
  2. Code of Alabama
  3. Corporations, Partnerships, and Associations.
  4. Limited Liability Company Act.
  5. General Provisions.
  6. (Applicable to Limited Liability Companies Organized After January 1, 1998, Limited Liability Companies Not Electing to Come Under the Pre-1997 Changes, and to All Limited Liability Companies After December 31, 2000.) Application of Partnership Provisions to Limited Liability Companies; Classification for Federal Income Tax Purposes.

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Section 10-12-8

(Applicable to limited liability companies organized after January 1, 1998, limited liability companies not electing to come under the pre-1997 changes, and to all limited liability companies after December 31, 2000.) Application of partnership provisions to limited liability companies; classification for federal income tax purposes.

All provisions of Title 10 have been repealed or transferred to Title 10A, effective January 1, 2011.

(Acts 1993, No. 93-724, p. 1425, §8; Act 97-920, 1st Ex. Sess., p. 312, §1; Act 2000-705, p. 1442, §4.)


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