Site: nolo.com
... David M. Steingold ... an S corporation after you’ve converted to a regular corporation—also known as a “C ... taxed as partnerships, LLCs taxed as corporations, and LLCs taxed as “disregarded entities”
C ... For example, converting an LLC taxed as a partnership to a C corporation through a statutory merger is ... simplify matters and look mainly at multi-member LLCs taxed as partnerships converting to closely-held C ...