The SALT Shaker – February 2017
February 9, 2017

By Keith Habel, CPA Partner, SALT Practice Leader California No Nexus for Passive LLC Members: The California Court of Appeals ruled that an out-of-state corporation, which was a 0.2% passive member in a California LLC, did not meet the requirements of “doing business” in California. To be required to pay the minimum tax, the court
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