an exemption for certain commercial =ircraft). The memo cites several New York rulings involving =ransactions among affiliated entities (including SMLLCs). The =epartment qualified its findings in those rulings by noting that the =nalysis presumed that the affiliated companies didn't "so dominate the

ified as partnerships, the original due date of the return is the 15th day of the 3rd month following the close of the taxable year. SMLLCs • For SMLLCs owned by pasathrough entities (S corporations, partnerships. and LLCs classified as partnerships), the original due date of the return is the 15th d