Martin McMahon of the University of Florida has written "Now You See it, Now You Don't: The Comings and Goings of Disregarded Entities." The first part of the article discusses how tax law treats LLCs with different numbers of of owners. The second part examines treatments of Q-Subs.
See Martin J. McMahon, Jr. "Now You See it: Now You Don't: The Comings and Goings of Disregarded Entities," SSRN (October 13, 2011).
Hat Tip - TaxProf Blog, "McMahon: The Comings and Goings of Disregarded Entities"
Posted by Marc Tan, Associate Editor, Wealth Strategies Journal.

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