1 December 2015 Internal T.I. 2015-0588381I7 F - Classification of US-LLCs -- translation

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This translation was prepared by Tax Interpretations Inc. The CRA did not issue this document in the language in which it now appears, and is not responsible for any errors in its translation that might impact a reader’s understanding of it or the position(s) taken therein. See also the general Disclaimer below.

Principal Issues: Whether various LLCs established under the laws of Delaware, Florida and New York would be treated as corporations for purposes...

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