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Linn Energy also operates a subsidiary, LinnCo, a C Corporation which is subject to different tax rules from its parent company.
Linn Energy was founded in 2003 and went public in 2006, with an IPO that raised $261 million. Initial market capitalization following the offering was $584 million. Since then the company has expanded to an approximate value of $10 billion, through a series of strategic acquisitions, all in the United States.