In 1997,the IRS Made LLCs

In 1997,the IRS made LLCs

A) more attractive by eliminating strict operating requirements for qualifying as a partnership for tax purposes.
B) more attractive by changing the tax structure, making LLCs more profitable to operate.
C) less attractive by increasing and redefining operating requirements to properly identify LLCs and weed out companies misfiling for tax break purposes.
D) less attractive by eliminating taxation at the business level, making the LLC similar to the partnership for tax purposes.