Entity classification amendment changes entitlement wording from limited liability partnership to person, broadening eligible beneficiaries under tax law. The textual substitution replaces the phrase referring to a limited liability partnership with wording referring to a person in the operative clause, thereby broadening the grammatical class of eligible recipients under the income tax provision and altering how the entitlement is attributed in that subsection.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Entity classification amendment changes entitlement wording from limited liability partnership to person, broadening eligible beneficiaries under tax law.
The textual substitution replaces the phrase referring to a limited liability partnership with wording referring to a person in the operative clause, thereby broadening the grammatical class of eligible recipients under the income tax provision and altering how the entitlement is attributed in that subsection.
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