2004 Ruling 2004-0103111R3 - Foreign affiliates; indirect payment -- summary under Foreign Affiliate

Ruling that a U.S. LLC would be considered a corporation, that the ownership interest of a member would be considered shares, and that distributions would be considered to be dividends.

Topics and taglines
Topic
Income Tax Act - s. 95(1) - Foreign Affiliate
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
306727
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
346417
Extra import data
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