30 July 2024 Internal T.I. 2024-1019041I7 - Conversion from a XXXXXXXXXX -- attach -- Corporation
Iowa LLC into which a Delaware corporation was converted was a corporation for ITA purposes
Corporation
2022 Ruling 2022-0929431R3 F - Entity classification -- attach -- Corporation
a French société civile de placement immobilier (SCPI) is a corporation
21 December 2022 Internal T.I. 2019-0826411I7 - Classification of a Burkina Faso SARL -- attach -- Corporation
a Burkina Faso S.A.R.L. is a corporation rather than partnership
22 December 2022 Internal T.I. 2021-0892121I7 - Classification of SCS -- attach -- Corporation
Gabon and Ivory Coast SCS with separate legal personality were partnerships given inter alia unlimited general partner liabiity
15 May 2024 IFA Roundtable Q. 2, 2024-1007541C6 - Foreign Entity Classification -- attach -- Corporation
treatment of Luxembourg SCS or SCSp as a partnership
BCM Cayman LP & Anor v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 1179 -- attach -- Corporation
UK LLP is a corporation
22 July 2003 Internal T.I. 2003-0018027 F - Fondation du Liechtenstein -- attach -- Corporation
Liechtenstein sifting was a corporation rather than trust
17 May 2022 IFA Roundtable Q. 8, 2022-0926431C6 - Foreign Entity Classification -- attach -- Corporation
materials that should accompany an entity-classification ruling request
27 March 2008 External T.I. 2006-0200451E5 F - Syndicat de copropriétaires -- attach -- Corporation
condominium syndicate described in CCQ Art. 1039 is a corporation
27 October 2020 CTF Roundtable Q. 9, 2020-0866671C6 - entity classification of UK LLP -- attach -- Corporation
a UK LLP is a corporation in light of its separate legal personality and sole responsibility for debts and conduct of business
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