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AO 1997-04

Eckert Seamans Cherin & Mellott

Summary

Superseded by the 1999 LLC Regulations, 64 FR 37397, 37398 (July 12, 1999). Application of contribution limit to limited liability company.

Documents

Final opinion April 25, 1997
Date Name Document type
04/25/1997 AO 1997-04 Final Opinion
04/24/1997 Vote Votes
04/16/1997 Draft AO (OGC), Agenda Document No. 97-24 Draft Documents
04/07/1997 Supplemental Material from Eckert Seamans Cherin & Mellott, LLC AO Request, Supplemental Material, and Extensions of Time
02/14/1997 Request by Eckert Seamans Cherin & Mellott, LLC AO Request, Supplemental Material, and Extensions of Time

Entities

Role Name Type
Requestor Eckert Seamans Cherin & Mellott, L.L.C. Partnership (including LLCs electing partnership status)
Counsel/Representative Shuster, Robert L. Individual