Article 4
27 June 1994 External T.I. 9406005 - CORPORATE STATUS OF A DELAWARE LLC (4093-U5-100-4) -- attach -- Article 4
17 May 1993 T.I. (Tax Window, No. 31, p. 4, ¶2510) -- attach -- Article 4
8 August 1991 T.I. (Tax Window, No. 7, p. 23, ¶1389) -- attach -- Article 4
2 September 1999 External T.I. 9816355 - QUALIFIED SUBCHAPTER S SUBSIDIARY (QSSS) -- attach -- Article 4
Income Tax Technical News, No. 35, 26 February 2007, "Treaty Residence - Residence of Convenience" -- attach -- Article 4
3 August 2004 External T.I. 2003-005125 -- attach -- Article 4
Irish UCITS
19 May 2010 IFA Roundtable, 2010-0366521C6 - Canada-United States Tax Convention -- attach -- Article 4
IV.6(b) not avoided using s. 78(1)(b) election