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Legislation enacted during 1997(27) amended the Nebraska LLC Act to continue to conform to the Federal treatment of LLCs.
New York City has announced, in the Addendum to Instructions to 1997 Forms NYC-4S, NYC-3L, NYC-202 and NYC-204, that it will conform to the FCBRs, including elections by single-member entities.
During 1997, the Oregon LLC Act was amended(36) to conform the tax treatment of LLCs under state law to the tax treatment under Federal law.
Although the Alaska DOR has not publicly announced its position regarding the FCBRs, in response to a survey it indicated that the state conforms to the Federal rules for both single- and mutt-member LLCs.
Under 1997 legislation,(9) California conforms to the FCBRs, effective for income and tax years beginning after 1996.
In responding to surveys and practitioner letters, the DOR has indicated that, because the state conforms to the IRC, it also conforms to the FCBRs.
10) Although the DOR Services has not publicly announced its position regarding the FCBRs, in response to a survey, it indicated that the state conforms to the Federal rules for both single- and multi-member LLCs.
In response to a survey, the Idaho State Tax Commission indicated that the state conforms to the FCBRs for both single- and multi-member LLCs.
6% If the action conforms to my social group's norms (my family and friends), then it is right.
11% If the action conforms to my national culture's norms (my country and its laws), then it is right.