Document Type

Working Paper

Publication Date

7-27-2005

SSRN Discipline

Delete; Test Network; LSN Subject Matter eJournals; Network for Deleted Journals; Tax Law & Policy eJournals; Public Economics eJournals; ERN Subject Matter eJournals; Organizations & Markets eJournals; Economics Research Network; Legal Scholarship Network; Corporate, Securities & Finance Law eJournals; Law School Research Papers - Legal Studies; Law School Research Papers - Public Law & Legal Theory

Abstract

This chapter from Business Tax Stories Steven A Bank and Kirk J Stark eds 2005 describes the emergence of the limited liability company from obscurity into a mainstream business organization choice during the last quarter of the 20th century In addition to providing the inside story of the lobbying efforts of the first LLC pioneers and the LLC supporters during the early 1990s this story places the rise of the LLC in its larger historical context and discusses the major tax and business policy issues raised by this new business entity

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