The instances are the same if they are classes, but copies if they are structs/value types.
int, byte and double are value types, as are structs (like System.Drawing.Point
and self-defined structs).
But strings, all of your own classes, basically "the rest", are reference types.
Note: LINQ uses the same rules as all other assignments.
For objects:
Person p1 = new Person();
p1.Name = "Mr Jones";
Person p2 = p1;
p2.Name = "Mr Anderssen";
// Now p1.Name is also "Mr Anderssen"
For structs:
Point p1 = new Point();
p1.x = 5;
Point p2 = p1;
p2.x = 10;
// p1.x is still 5
The same rules apply when using LINQ.