For Federal tax purposes, an LLC business entity must file as

either a corporation, partnership or sole proprietorship tax return.

http://www.irs.gov/businesses/small/article/0,,id=137016,00.html

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谢谢! -lovecd- 给 lovecd 发送悄悄话 (0 bytes) () 03/12/2008 postreply 22:04:37

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