Assuming that both allUsersand selectedhave the same type, you can do so using Except
public IQueryable<CompanyUser> FindAllUsersNotAssignedTothisCompany(int companyID)
{
var allUsers = Membership.GetAllUsers();
var selected = db.CompanyUsers.Where(c => c.CompanyID == companyID);
return allUsers.Except(selected);
}
However, if db.CompanyUsers already has all the users, and all you need to do is get users who do not have the corresponding company ID:
return db.CompanyUsers.Where(c => c.CompanyID != companyID);