fibo-be-plc-plc:LimitedLiabilityCompanyTaxedAsACorporation leaf node


URI

https://spec.edmcouncil.org/fibo/ontology/BE/PrivateLimitedCompanies/PrivateLimitedCompanies/LimitedLiabilityCompanyTaxedAsACorporation

Label

limited liability company taxed as a corporation

Description

limited liability company that has elected to have corporate tax status

Usage

Instances of fibo-be-plc-plc:LimitedLiabilityCompanyTaxedAsACorporation can have the following properties:

PROPERTYTYPEDESCRIPTIONRANGE

Implementation

@prefix cmns-av: <https://www.omg.org/spec/Commons/AnnotationVocabulary/> .
@prefix fibo-be-plc-plc: <https://spec.edmcouncil.org/fibo/ontology/BE/PrivateLimitedCompanies/PrivateLimitedCompanies/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .

fibo-be-plc-plc:LimitedLiabilityCompanyTaxedAsACorporation a owl:Class ;
    rdfs:label "limited liability company taxed as a corporation" ;
    rdfs:isDefinedBy fibo-be-plc-plc: ;
    rdfs:subClassOf fibo-be-plc-plc:LimitedLiabilityCompany ;
    skos:definition "limited liability company that has elected to have corporate tax status" ;
    cmns-av:abbreviation "C-LLC" ;
    cmns-av:explanatoryNote "In the United States, LLCs that elect to be taxed as a corporation do so by filing an IRS Form 8832." .