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Im putting together a start-up LLC and need to find out if investment capital is taxed.?

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Im putting together a start-up LLC and need to find out if investment capital is taxed.?

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This question is prior to capital gains, but regarding the first year of putting the cash into the company. This is important because if capital investment is taxed, then I’ll have to recalculate and add more money. If not, my current estimates are correct. Please note that this is for a U.S. LLC. If you have a reference for where to find this answer, I’d also appreciate that. Thanks.

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