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1235
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Nominations for leadership positions also may be filed by a group
of 100 or more members by close of business May 1 at CalCPA
headquarters: 1235 Radio Road; Redwood City, CA 94065-1217. The IRS concluded that following the transfer of each
individual's interest in the patent to the LLC, he or she will
retain status as a "holder" for section 1235 purposes. 1235 if they seek to aggregate their patent
into an LLC in accordance with the rulings' facts. |
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