I personally own a domain name and have claimed, but not yet filed a trademark for the name. The domain was purchased more than 10 years ago and could sell for 5-6 figures. I also have a LLC in which myself and one other person are owning members. We expect personal income to be low this year (as compared to prior years) and the LLC may not be profitable this year. With the IRS, would the gains realized from the domain sale be taxed the same way, regardless if the sale was made by me vs. the LLC? Which might provide better benefits?