Lanthier, "Emerging Income Tax Issues: Public Service 2,000, International Finance Companies, and U.S. Limited Liability Companies", 1993 Conference Report, pp. 3:19 - 29

Summary Under

Tax Topics - Income Tax Act - Section 113 - Subsection 113(1)

Discussion of U.S. limited liability companies.

Summary Under

Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation

Discussion of U.S. limited liability companies.

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