13 February 2017 Internal T.I. 2015-0568011I7 - Classification of Florida LLLP -- attach -- Corporation
Florida LLLPs found to be corporations
Corporation
13 February 2017 Internal T.I. 2015-0587691I7 - Classification of a Delaware LLLP -- attach -- Corporation
de facto listing of relevant corporate-like attributes of LLLP
26 April 2017 IFA Roundtable Q. 3, 2017-0691131C6 - U.S. LLPs and LLLPs -- attach -- Corporation
general grandfathering of pre-April 26, 2017 LLPs and LLLPs
29 April 2015 External T.I. 2014-0532691E5 F - Vente immeuble - syndicat copropriétaire -- attach -- Corporation
community of condominium owners is treated by the Civil Code as a legal person, and is a corporation
Michael N. Kandev, Sandra Slaats, "Recent Developments in the Foreign Affiliate Area", 2015 Annual CTF Conference paper -- attach -- Corporation
29 November 2016 CTF Roundtable Q. 10, 2016-0669751C6 - U.S. LLPs and LLLPs -- attach -- Corporation
potential prospective filings of LLPs/LLLPs as corps
1 December 2015 Internal T.I. 2015-0588381I7 F - Classification of US-LLCs -- attach -- Corporation
status of Delaware, NY and Florida LLCs as corps not affected by Quebec residence of member
Nathan Boidman, Peter Glicklich, Michael Kandev, "Canada's New Approach to U.S. LLPs and LLLPs", Tax Management International Journal, 2016, p.479 -- attach -- Corporation
2016 Ruling 2015-0571441R3 - Dutch Cooperative - 93.2 & 95(2)(c) -- attach -- Corporation
Dutch cooperative whose articles limited member liability was a corp
21 June 2016 Internal T.I. 2015-0581151I7 - Dutch Co-Op Entity Classification -- attach -- Corporation
Dutch co-op a corporation
Pages
