Private limited company including limited companies and US LLCs, are treated as bodies corporate subject to United Kingdom corporation tax if the profits of the entity belong to the entity and not to its members. A limited liability company (LLC) is a relatively new business structure authorized by state statutes. The LLC is chiefly inspired by the GmbH ("Company with limited liability"), a type of business organization in Germany, and by the , a type of business organization available in many Latin American countries. In the United States, the first limited liability company act appeared in Wyoming in 1977 as special interest legislation
Atco (British mower company) Atco (British mower company) Atco (Atlas Chain Company) Limited was a British mower company which traded as "Atco Ltd" from 1981 to 1990, making lawn mowers and garden tools. They sold a range of lawn mowers including lawn and garden tractors. Atco is the trade name of lawn mower of Atlas Chain Company, a company formed in 1865 which made chains for ships. Atco was founded by Charles H Pugh in 1921. All the below products from 1980–1992 are now obsolete. From 1980, Atco Motor Mowers imported lawn and garden tractors made to their designs from the United States. The