30 October 2012 Ontario CTF Roundtable, 2012-0463021C6 - Directorate policy - entity classification -- attach -- Corporation entity classification rulings: resumed Read more about 30 October 2012 Ontario CTF Roundtable, 2012-0463021C6 - Directorate policy - entity classification -- attach -- Corporation
28 May 2015 IFA Roundtable Q. 3, 2015-0581511C6 - IFA 2015 Q.3: Entity Classification -- attach -- Corporation Florida LLLPs potentially corporations Read more about 28 May 2015 IFA Roundtable Q. 3, 2015-0581511C6 - IFA 2015 Q.3: Entity Classification -- attach -- Corporation
28 September 2009 Internal T.I. 2008-0300511I7 - Classification of a foreign entity - Anstalt -- attach -- Corporation anstalt a corp Read more about 28 September 2009 Internal T.I. 2008-0300511I7 - Classification of a foreign entity - Anstalt -- attach -- Corporation
15 July 2011 Internal T.I. 2010-0388621I7 - Entity Classification - Liechtenstein Anstalt -- attach -- Corporation anstalt a corp Read more about 15 July 2011 Internal T.I. 2010-0388621I7 - Entity Classification - Liechtenstein Anstalt -- attach -- Corporation
5 October 2004 External T.I. 2004-0061861E5 - Status of a Malagasy SARL -- attach -- Corporation Madagascar LLC Read more about 5 October 2004 External T.I. 2004-0061861E5 - Status of a Malagasy SARL -- attach -- Corporation
Income Tax Technical News, No. 38, 22 September 2008 under "Foreign Entity Classification" -- attach -- Corporation Read more about Income Tax Technical News, No. 38, 22 September 2008 under "Foreign Entity Classification" -- attach -- Corporation
14 August 2008 External T.I. 2004-0104691E5 - Conversion of a LLC to a LP -- attach -- Corporation Del. LP a partnership notwithstanding separate legal personality Read more about 14 August 2008 External T.I. 2004-0104691E5 - Conversion of a LLC to a LP -- attach -- Corporation
INTM180030 - "Foreign entity classification for UK tax purposes: List of Classifications of Foreign Entities for UK tax purposes" -- attach -- Corporation Read more about INTM180030 - "Foreign entity classification for UK tax purposes: List of Classifications of Foreign Entities for UK tax purposes" -- attach -- Corporation
24 September 1997 External T.I. 9642195 - TENNESSEE LLC (CORPORATE STATUS?) -- attach -- Corporation Read more about 24 September 1997 External T.I. 9642195 - TENNESSEE LLC (CORPORATE STATUS?) -- attach -- Corporation
Gwendolyn Watson, Steven Baum, "U.S. LLCs as Corporations - a New Canada Revenue Agency Position?", International Tax Planning, 2011, p. 1136 -- attach -- Corporation Read more about Gwendolyn Watson, Steven Baum, "U.S. LLCs as Corporations - a New Canada Revenue Agency Position?", International Tax Planning, 2011, p. 1136 -- attach -- Corporation