| http://www.w3.org/ns/prov#value | - Subsection ( c) as rewritten addresses constructive ownership when a partnership, trust, LLC, or other entity is placed between a corporation and an LLC. Ownership of the capital interests in an LLC is determined under the constructive ownership rules for partnerships, estates, and trusts in Code section 318( a)( 2)( A) and ( B), modified as follows:
|
