{"iri":"https://lexicon.financial/legal/tax/irs/Pub334/LimitedLiabilityCompany","label":"Limited liability company (LLC)","definition":"An entity formed under state law by filing articles of organization. Generally, for income tax purposes, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return.","license":"https://www.usa.gov/government-copyright","source":"irs","source_url":"https://www.irs.gov/publications/p334"}