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Can a father and son be treated as a single member for single member llc?

October 31, 2016 • Anonymous • Log In to Post Comments

Can a father and son be treated as a single member for single member llc?

If yes, is there a special election they have to make?


Comments

No, only a husband and wife can make the election to be treated as a SMLLC

Thanks so much. Is there an exception under IRC 761 that would allow a father and son to be a SMLLC?

Not that I'm aware of.

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