I promised in an earlier post to post the code I used to create list-based site columns as a feature. The basic idea here to use CAML as far as possible to define the site column, but use code to inject the list ID which the column refers to (unknown
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Read the complete post at http://feeds.feedburner.com/~r/ChrisObrien/~3/109103682/sample-code-creating-list-based-site.html