Obviously, you should talk to your accountant. But: it seems to me that if the website was an asset of the LLC, then the sale of that asset would be viewed as

Obviously, you should talk to your accountant. But: it seems to me that if the website was an asset of the LLC, then the sale of that asset would be viewed as income of the LLC on the corporate tax return, but since corporate taxes are on profits, that income may be offset (in whole or part) by various expenses.