Charts In Alpha-Numeric Order
Cases
- 3M Company (IRS Could Not Reallocate Income (Royalties) That Could Not Be Received)
- Pauline Ach (Corporation's Profits Allocated to Beneficial Owner)
- Adda (Trading Commodities Thru An Agent in the U.S.)
- Aiken Industries (Treaty Shopping / Back-to-Back Loans) Video
- Allison ("Joint Venture" Was Not a Partnership)
- Amalgamated Dental Co. Ltd. (Purchaser-Seller Relationship Did Not Cause Purch'r to be Engaged in a U.S. Trade or Business)
- American Bantam Car Co. (Section 351 - Control "Immediately After" the Exchange)
- American Manufacturing (Outbound D Reorganization)
- American Metallurgical Coal Co. (Transfer Was For Equity And Not For Debt; Post Transfer Payments Were Dividends)
- De Amodio (U.S. Rental Properties Were A U.S. Trade or Business but not a Permanent Establishment)
- Anderson ("All Events" Test For Accruing Expenses)
- Aptargroup, Inc. (U.S. Shareholder Must Characterize Stock of a CFC Under a Consistency Rule)
- Armstrong v. Phinney (Partner Can Be Considered An Employee of the Partnership for the Convenience of Employer Rule)
- Arrowsmith (Relation Back Doctrine)
- Ashland Oil (No Branch Created From a Contract with A Third Party)
- Aspro, Inc. (Purported Management Fees Were Disguised Dividends)
- Atlas Tool (D Reorganization with Boot)
- Avery (Dividend Not Taxable Until Unqualifiedly Made Subject to Shareholder's Demands)
- Balanovski (Argentine Partnership Engaged in U.S. Trade or Business)
- Barnes Group, Inc. (Structured Repatriation of Cash Was Held to be a Dividend)
- Bashford (Remote Continuity of Interest)
- Bass (Swiss Corporation Was Respected As a Separate Entity)
- Basye (Partnership Attempt to Deflect Compensation to Retirement Plan)
- Bausch & Lomb Inc. (Upstream C Reorg Not Solely for Voting Stock)
- Bausch & Lomb Inc. (Assembly of Sunglasses Was Not Foreign Base Company Sales Income)
- Bhada (Inversion Was Not a Section 304 Transaction [Busted 351 Exchange])
- Black & Decker (Contingent Liability Tax Shelter)
- Blum (Guaranteed Loans Not Treated As Equity Investments)
- Bollinger (Corporation as Agent of Its Owner)
- Boulez (Payments for Personal Services or for Royalties?)
- British Timken Ltd. (Sales Commissions Sourced to Location of Sales Activities)
- Bruun (Landlord Taxation of Leasehold Improvements)
- Buck (Pre-1954 Code: Grantor Trust Due to Retained Sprinkle Power)
- Cadbury Schweppes (Freedom of Establishment and U.K. CFC Legislation)
- Canal Corp. (Disguised Sale to Partnership Under Section 707(a)(2)(B)
- Carson (Grantor Held Power to Sprinkle Income Among Beneficiaries)
- Central de Gas de Chihuahua (482 Adjustment Creates Deemed Payment and Tax Under Section 881)
- Chamberlin (Preferred Stock Bail-Out - Precursor to Section 306)
- Chapman (Creeping B Reorganization - "Acquisition" Solely for Voting Stock)
- Chisholm (Transfer to Partnership and Partnership Sale - Form Respected)
- Chrome Plate, Inc. (Kimbell-Diamond Doctrine Is Extinct)
- Church's English Shoes, Ltd. (Borrowing in Foreign Currency Treated as Separate From Inventory Purchase)
- Clark (Boot Treated as Received in Hypothetical Redemption)
- Corliss v. Bowers (Income of Revocable (Grantor) Trust Taxed to Grantor)
- Cottage Savings Association (Losses Allowed on Exchanges of Mortgages for Substantially Identical Mortgages)
- Court Holding (Conduit Seller)
- Cox (Installment Sale Treatment Not Available For 304 Transaction)
- Cox (Rental of Joint Real Estate to Husband's Sole Proprietorship)
- Crane (Debt Relief from Nonrecourse Mortgage)
- Culbertson (Family Partnership)
- Dagres (Business Bad Debt Deduction for Private Equity Fund Manager)
- Dalm (No Jurisdiction for Refund Claim if Based Solely on the Doctrine of Equitable Recoupment)
- Davant (D / F Reorganization with Strawman)
- Davis (Transfer for Release of Marital Claims)
- Davis (Section 302 - Redemption of Preferred Stock)
- Day & Zimmermann (Intentionally Avoiding Section 332)
- DeCoro USA Ltd (Inbound Furniture Sales: Sales Comm. Model vs. Distributor Model)
- Del Commercial Properties Inc. (Conduit / Intermediary Entities Disregarded)
- Diedrich (Conditional Gift with Donee Payment of Gift Tax)
- Donroy (Foreign Limited Partner In U.S. Limited Partnership - Permanent Establishment)
- Douglas (Reorganization That Took 5 Years to Complete)
- Dover (Check the Box & Sell) Video
- Duberstein (Gift Defined: Detached & Disinterested Generosity)
- Eaton (E&P of CFC's Increased By 951(a) Inclusions)
- Eisner v. Macomber (Stock Dividends are Not Taxable)
- Electronic Arts (Contract Manufacturing in Puerto Rico)
- Elkhorn Coal (Spin-Off & Purported C Reorganization of Distributing)
- Esmark (Tender offer followed by In-Kind redemption)
- European Naval Stores Co. (Foreign Corporation Not Engaged in U.S. Trade or Business)
- F. & R. Lazarus & Co. (Transfer of Legal Title was Security for a Loan)
- Falkoff (Return of Capital Distribution in Anticipation of Future Profits)
- Fink (No Deduction for Voluntary Surrender of Stock to a Corporation)
- First Chicago (No Ownership Aggregation for Section 902)
- Foglesong (Lucas v. Earl Tension with Moline Properties)
- Forsythe (Special Allocation Allowed Only to the Extent of EROL)
- Frank Lyon Co. (Sale & Leaseback Respected)
- Garlock Inc. (Shift of Formal Voting Power to Avoid CFC Status)
- General Utilities (No Gain on In-Kind Corporate Distributions)
- Gilmore (Origin of the Claim)
- Glenshaw Glass (Accessions to Wealth)
- Goosen (Golfer Endorsement Fees: Part Royalties & Part Services, Part U.S. Source & Part Foreign Source)
- Granite Trust Co. (Intentionally Avoiding Section 332)
- Grecian Magnesite Mining (Foreign Partner's Gain on Sale of U.S. Partnership Interest Not Effectively Connected Income)
- Gregory v. Helvering (Spin-Off with Transitory Controlled)
- Groman (Remote Continuity of Interest)
- H.K. Porter Co. (Worthless Stock Deduction: Liquidating Distribution Only On Preferred Stock)
- Handfield (Canadian Manufacturer Had a Permanent Establishment in the U.S.)
- Hawaiian Philippine Co. (Processed Sugar Payment In-kind for Manufacturing Services)
- Hazeltine (Busted 351 Exchange)
- Heinz (Subsidiary Purchase & Sale of Parent Stock)
- Hendler (Liability Assumption was Boot in a Reorganization)
- Helvering v. Horst (Fruit Not Attributed to a Different Tree)
- Housden (Resident Alien Required to Withhold U.S. Tax on Alimony and Interest)
- Indianapolis Power & Light (Customer Deposits Were Not Advance Payments)
- Indofood International Finance Ltd. (Hypothetical Beneficial Owner Under Indonesia-Netherlands DTA)
- INDOPCO (Deductibility of Takeover Expenses)
- Intermountain Lumber (Busted Section 351 Exchange) Video
- Inverworld (Cayman Island Company Was Engaged in a U.S. Trade or Business and Had U.S. ECI)
- Isom (Insurance Agent Commission Assignment Not Respected)
- Jade Trading LLC (Son of BOSS - Currency Spread Transaction)
- James Armour, Inc. (Intercompany Sale of Assets & Liquidation was a D Reorganization)
- John A. Nelson Co. (Continuity of Interest: 38.5% of Non-Voting Preferred Stock)
- Johnson (No Basis Aggregation For Section 301 Distribution)
- Johnston (Nonresident Alien Member of Partnership Which is Engaged In A U.S. Trade or Business)
- Kansas Sand & Concrete, Inc. (Pre-Section 338 Stock Purchase & Upstream Merger)
- Kimbell-Diamond (Stock Purchase & Target Liquidation Treated as Asset Acquisition)
- King Enterprises (Two-step Merger)
- Kirby Lumber (Gain on Bond Retirement)
- Knetsch (Sham Interest Expense)
- Kraft Foods Co. (Distribution of Own Debt as a Dividend)
- Kraus (Corporation Treated as CFC and Gain on Sale Treated as Dividend Income)
- Lang (Deemed Payments of Medical Expenses & Property Taxes)
- Lessinger (357(c) & Basis in Taxpayer's Own Note)
- LeTulle v. Scofield (No Continuity of Interest With Only the Receipt of Cash & Bonds)
- Lewenhaupt (Swedish Count Engaged in U.S. Real Estate Business)
- Linen Thread Co. (Two U.S. Sales Did Not Create U.S. Trade or Business)
- Burnet v. Logan (Open Transaction Doctrine (Contingent Payments))
- Lucas v. Earl (Income is Taxed to the Person who Earned It)
- Ludwig (Pledge of CFC Stock With Negative Covenants Was Not A Guarantee By The CFC)
- Madison Gas & Electric Co. (Tenancy-In-Common of Nuclear Power Plant was a Partnership)
- Marks & Spencer (U.K. Group Relief for Non-U.K. Losses)
- Martin Ice Cream (Ice Cream Distribution Rights Were Owned By A Shareholder)
- McDonald's Restaurants (Post-Merger Continuity of Interest)
- McLaulin (Failed Spin-Off where Distributing Acquired Control of Controlled in a Redemption)
- McWilliams (Losses Disallowed for Related-Party Sales Thru Intermediary)
- MedChem (P.R.), Inc. (Section 936 - Active Conduct of Trade or Business Within a Possession)
- Miami National Bank (Beneficial Ownership Controls For Consolidated Returns)
- Miller (No Look-Thru for Sourcing of Back to Back Services Payments)
- Mills (B Reorganization: Cash in Lieu of Fractional Shares)
- Moline Properties (Corporation With A Single Shareholder is a Separate Taxable Entity)
- Morgan (Liquidation - Reincorporation -- Meaningless Gesture)
- Morris Trust (Spin-off with merger of Distributing)
- National Carbide (Subsidiaries Were Not Agents of the Parent)
- Neustadt's Trust et. al (Recapitalization: Non-Taxable Exchange of Bonds for Bonds)
- Nissho (Foreign Tax Credits: Legal Liability for Withholding Taxes)
- Norman Scott, Inc. (Valid Mergers of Insolvent Corporations)
- North Texas Lumber Co. (Timing of Sale Transaction)
- Old Colony Trust (Employer Payment of Employee Taxes)
- Owens Machinery Co. (In-Kind Redemption Not a Section 311 Distribution)
- P.G. Lake, Inc. (No Capital Gain on Sale of Right to Receive Ordinary Income)
- Pasquel (Isolated U.S. Loan Did Not Cause NRA To Be Engaged in U.S. Trade or Business)
- Peracchi (357(c) & Basis in Taxpayer's Own Note)
- Phipps (Judicial Creation of Hovering Deficit Rule)
- PICCIRC, LLC (Disguised Sale and Sham Partnerships)
- Pierre (Valuation Discounts for Transfers of Interests in a Single Member LLC)
- Pinchot (U.K. Citizen Engaged in U.S. Real Estate Business)
- Pinellas Ice (Short-Term Notes Not Treated As Securities - No Continuity of Interest)
- Plantation Patterns (Guarantor treated as borrower) Video
- Podell (Real Estate Joint Venture Was A Partnership)
- Prevost Car, Inc. ("Beneficial Owner" Under Canada-Netherlands Tax Treaty)
- Proctor & Gamble (Japanese Withholding Taxes on Royalties Related to Korean Sales Were Not Compulsory Payments)
- Estate of Putnam (Dividend Declared but Not Paid is Not Yet Taxable)
- Quijano (No Netting of Currency Loss on Foreign Mortgage With Gain on Residence Sale)
- Robucci (Sham Entities with No Significant Purpose or Function Other Than Tax Avoidance)
- Roebling (Continuity of Interest Applies to Statutory Mergers)
- Rubin (AOID: Corporate Management Services Taxable to Controlling Shareholder)
- Sammons (Constructive Dividend: Partial Vertical Control)
- Sanford & Brooks Co. (Annual Accounting)
- Santa Fe Drilling Co. (Accrual of Australian Income Taxes for Calendar Year Taxpayer)
- Schering-Plough (Swap & Assign Transactions Treated as Loans Under Section 956)
- Schlude (Prepaid Dance Lessons)
- The Scottish American Investment Co., Ltd. (Investment Activities Did Not Rise to Level of U.S. Trade or Bus.)
- SDI Netherlands B.V. (Cascading Royalties)
- J.E. Seagram (Pre-Acquisition Continuity of Interest in Multi-Step Forward Triangular Merger)
- Smothers (Liquidation - Reincorporation / D Reorganization with Boot)
- Snyder (Deemed Gifts for Failing to Convert From Non-Cumulative Preferred to Cumulative Preferred)
- Soreng (Disproportionate Circular Flow of Cash Not Disregarded)
- Southwest Consolidated (Warrants are not voting stock / "Solely Leaves no Leeway")
- Spaulding Bakeries, Inc. (Worthless Stock Deduction: Liquidating Distribution Was Only w/r/t Pref'd Stock)
- Spermacet Whaling (Whaling Expedition Was Not Engaged in a U.S. Trade or Business)
- Spring City Foundry Co. (No Partial Deduction for Bad Debt of Accrual Basis Taxpayer)
- Taisei Fire (U.S. Agent of Japanese Insurance Companies was an Independent Agent)
- TBL Licensing LLC (Gain Recognized on the Transfer of Intangible Property in an Oubound F Reorganization)
- Textron (Subpart F Income To Beneficiary of U.S. Voting Trust)
- Tribune (Taxable Reverse Triangular Merger)
- TSN Liquidating (Pre-sale Distribution - Treated as Dividend)
- Tufts (Debt Relief from Nonrecourse Mortgage: FMV of Property Less Than Debt)
- Turnbow (If No Tax Free Reorganization Exists, Then Full Gain Is Recognized in the Exchange)
- Unger (Foreign Limited Partner in U.S. Partnership had U.S. Permanent Establishment)
- Vetco, Inc. (Subpart F Income - Section 954 Branch Rule)
- Virginia Materials Corp (304: Subsidiary Purchase of Parent Stock)
- Vitale (Partner in Limited Partnership Engaged in U.S. Trade or Business)
- Vodafone 2 (Freedom of Establishment & U.K. CFC Legislation)
- Ward (NRA Spouse Owned Purported S Corp Stock Under Community Property Laws)
- Warsaw Photographic Associates, Inc. (Purported D Reorg: No Meaningless Gesture if No Identity of Shareholders)
- Waterman Steamship (Pre-sale Distribution - Treated as Sales Proceeds)
- Weikel (351 Exchange Followed by B Reorganization)
- Welch v. Helvering (Deductibility of Reputation Payments)
- Woodsam Assoc. (No Gain Recognition on Debt Conversion from Recourse to Non-Recourse)
- Yoc Heating (85% Stock Purchase Followed By Taxable Reorganization)
- Zenz v. Quinlivan (Part Sale / Part Redemption)
Rev. Rul.s & Notices
- Rev. Rul. 54-96 (Contribution & Stock Exchange Not a 351 Exchange Nor a B Reorganization)
- Rev. Rul. 54-105 (Individual Purchase & Sale of Prop. in Foreign Currency) Video
- Rev. Rul. 55-143 (Nonresident Alien With Funds in Bank Safe-Deposit Box At Time Of Death)
- Rev. Rul. 55-440 (368(c) Control - Preferred Shares Called But Not Yet Surrendered)
- Rev. Rul. 56-100 (Busted 351: Two-step Exchange)
- Rev. Rul. 56-117 (Recapitalization Preceding Split-Off)
- Rev. Rul. 56-184 (Pre-B Reorganization Cash Dividends)
- Rev. Rul. 56-345 (C Reorganization & Subsequent Redemption Not Integrated Transactions)
- Rev. Rul. 56-431 (Dividend Waiver Deemed Ineffectual with Related Shareholders)
- Rev. Rul. 56-613 (Failed B Reorganization - Indirect Control) Video
- Rev. Rul. 56-654 (Corporate Charter Amendment Deemed a Recapitalization)
- Rev. Rul. 57-144 (Tainted Spin-Off - Control Acquired Within 5 Years)
- Rev. Rul. 57-465 (Downstream Merger of Foreign Corporation was a D Reorganization)
- Rev. Rul. 57-518 (C Reorganization Substantially All of the Properties)
- Rev. Rul. 58-1 (Bargain Rentals To Shareholders Results in Constructive Dividends)
- Rev. Rul. 58-93 (A Reorganization With a Drop (But Drop Precedes Merger))
- Rev. Rul. 58-422 (Merger of Parent and its Subsidiaries into Single NewCo is an "F" Reorg & Two 332 Liquidations)
- Rev. Rul. 59-259 (368(c) Control - At Least 80% of Total Number of Shares of Each Class of Non-Voting Stock)
- Rev. Rul. 59-296 (Upstream Merger of Insolvent Subsidiary is Not a Section 332 Liquidation) Video
- Rev. Rul. 60-50 (Complete Liquidation Followed by Reactivation)
- Rev. Rul. 60-55 (Sales Commissions Sourced to Location of Sales Activities)
- Rev. Rul. 61-156 (Liquidation - Reincorporation with 45% Common Ownership)
- Rev. Rul. 63-29 (COBE: Acquiror Pre-Reorg Sale of its Assets for Cash)
- Rev. Rul. 63-113 (No PE for Consignment Sales to U.S. Trading Company)
- Rev. Rul. 63-234 (Two Step Exchange Did Not Qualify As B Reorganization (Remote Continuity))
- Rev. Rul. 63-252 (Deductibility of Contributions to "Foreign Feeder" Charities)
- Rev. Rul. 63-260 (No "Control" for Spin-Off Due to Transitory Ownership)
- Rev. Rul. 64-73 (C Reorganization - Part of Target's Assets Transferred Directly to Acquiror's Grandchild)
- Rev. Rul. 64-102 (Pre-Split-Off Contribution Was Not a Device for the Distribution of E&P)
- Rev. Rul. 64-155 (Outbound Contribution to Capital)
- Rev. Rul. 64-250 ("F" Reorganization Did Not Terminate S Corp Election)
- Rev. Rul. 66-79 (Deductibility of Contributions to Foreign Feeder Charity)
- Rev. Rul. 66-86 (Section 2036 Does Not Apply to Life Interest In Trust For Inherited Usufruct)
- Rev. Rul. 66-112 (B Reorganization with Contingent Consideration)
- Rev. Rul. 66-171 (Corporate Name Change Is A Section 1036 Exchange)
- Rev. Rul. 66-224 (Continuity of Interest with Different Consideration to Different Shareholders)
- Rev. Rul. 66-365 (Solely for Voting Stock - Cash in Lieu of Fractional Shares)
- Rev. Rul. 67-12 (Business Expenses Paid In a Year After the Termination of the Business Were Deductible)
- Rev. Rul. 67-70 (Transfer of an Installment Note to a Grantor Trust Was Not a Disposition)
- Rev. Rul. 67-158, Situation 1 (Section 911 Exclusion of Partner's Distributive Share)
- Rev. Rul. 67-158, Situation 2 (Section 911 Exclusion of Partner's Distributive Share)
- Rev. Rul. 67-167 (Transfer of an Installment Note to a Nongrantor Trust Was a Disposition)
- Rev. Rul. 67-192 (Section 367 Triggers Gain, but not Loss, in Outbound 351 Transaction)
- Rev. Rul. 67-202 (Contribution & Liquidation Was An Asset Reorganization & Section 269 Did Not Apply)
- Rev. Rul. 67-274 (B Reorganization plus Target Liquidation equals C Reorganization)
- Rev. Rul. 67-376 (Conversion of Corp to Trust Classified as a Corp (F Reorg))
- Rev. Rul. 67-448 (Reverse Triangular Merger Was, in Substance, a B Reorganization)
- Rev. Rul. 68-21 (In-Kind Redemption to Shareholders in Their Capacity as Shareholders)
- Rev. Rul. 68-43 (Deemed Stock Dividend on 351 Exchange)
- Rev. Rul. 68-79 (Gain Flowing to Partner Was Long-Term, Even Though Holding Period For Partnership Interest Was Less Than 6 Months)
- Rev. Rul. 68-183 (Sale to Trust Treated as Contribution to Trust)
- Rev. Rul. 68-261 (Merger with Drops into Multiple Subsidiaries)
- Rev. Rul. 68-285 (Dissenting Shareholders Paid Cash via Escrow Account in B Reorg)
- Rev. Rul. 68-289 (Merger of Partnerships: Deemed Transactions (Assets-Over Form))
- Rev. Rul. 68-298 (351 Exchange & Distribution to Shareholder)
- Rev. Rul. 68-349 (Failed 351 Exchange - Lack of Control / Included an F Reorganization)
- Rev. Rul. 68-357 (Section 351 Exchange Combined with C Reorganizations)
- Rev. Rul. 68-359 (Liquidation of Insolvent Subsidiary with NOLS)
- Rev. Rul. 68-443 (Foreign Trademark Royalties Are Foreign Source Income)
- Rev. Rul. 68-562 (Acquiror's Shareholder Purchased 50% of Target Prior to B Reorganization)
- Rev. Rul. 68-602 (Pre-Liquidation Debt Cancellation of Insolvent Subsidiary)
- Rev. Rul. 68-637 (C Reorganization: Warrants and Options)
- Rev. Rul. 69-6 (No COI for Merger of Stock S&L into Non-Stock S&L)
- Rev. Rul. 69-74 (Private Annuity In Exchange for Appreciated Property)
- Rev. Rul. 69-91 (B Reorganization & Cash Purchase of Convertible Debentures)
- Rev. Rul. 69-93 (Nominal Real Estate Deposit Not Taxable Until Closing) Video
- Rev. Rul. 69-124 (Code Section 1248(b) Limitation Applies to CFC Stock Sold by Partnership)
- Rev. Rul. 69-135 (Conversion of Bonds of One Corp Into Stock of Another Corp)
- Rev. Rul. 69-142 (B Reorganization Treated As Separate From Exchange of Debentures)
- Rev. Rul. 69-148 (No Completed Gift with Joint Brokerage Account)
- Rev. Rul. 69-265, Situation 1 (Stock Convertible Into Parent Shares Busted Triangular C Reorganization)
- Rev. Rul. 69-265, Situation 2 (Stock Convertible Into Parent Shares Okay for Triangular C Reorganization)
- Rev. Rul. 69-294 (Liquidation & Purported B Reorganization)
- Rev. Rul. 69-407 (Pre-Spin Recapitalization)
- Rev. Rul. 69-413 (Parent of Acquiror Not A Party to A Purported F Reorganization)
- Rev. Rul. 69-608, Situation 1 (Constructive Dividend for Corporate Assumption of Shareholder Liability)
- Rev. Rul. 69-617 (Upstream Merger Followed by A Contribution Is Not A Section 332 Liquidation)
- Rev. Rul. 69-630 (Bargain Sale Between Brother-Sister Corporations)
- Rev. Rul. 70-41 (B Reorganization with Acquisition of Debentures)
- Rev. Rul. 70-106 (Minority Redemption & Liquidation Is Not a Sec. 332 Transaction)
- Rev. Rul. 70-107 (Parent Assumption of Liabilities is Boot in Purported Triangular C Reorg)
- Rev. Rul. 70-140 (Purported 351 Followed by B Reorganization)
- Rev. Rul. 70-141 (Ownership Attribution - Reg. 1.1502-34 & Sections 332 & 351)
- Rev. Rul. 70-223 (Taxable Stock Acquisition & Downstream Merger)
- Rev. Rul. 70-224 (C Reorganization - Assets Transferred Directly to Subsidiary, But Liabilities to Acquiror)
- Rev. Rul. 70-240 (Asset Sale & Liquidation Treated as D Reorganization)
- Rev. Rul. 70-253 (Payment of Compensation by a Partner to Partnership Employee Deductible under 162(a)) Video
- Rev. Rul. 70-269 (B Reorganization: Substitution of Options)
- Rev. Rul. 70-271, Situation 1 (C Reorg: Gain on Stock Used To Discharge Liabilities)
- Rev. Rul. 70-271, Situation 2 (C Reorg: Gain on Stock Used To Discharge Liabilities)
- Rev. Rul. 70-271, Situation 3 (C Reorg: Shareholders Assume Corp Liabilities)
- Rev. Rul. 70-305 (Subsidiary Purchase & Sale of Parent Stock) Video
- Rev. Rul. 70-373 (Deemed Paid Credit Impact of Lower-Tier 332 Liquidation) Video
- Rev. Rul. 70-409 (Liquidating Distribution of Shareholders' Notes Was a Distribution of Money)
- Rev. Rul. 70-424 (Domestic Corp is Foreign Corp's Agent)
- Rev. Rul. 70-434 (Spin-Off Followed by Stock-for-Stock Exchange Qualified as a "B" Reorganization)
- Rev. Rul. 70-469 (Consolidated Return Allowed With A Share Nominally Owned By Another)
- Rev. Rul. 70-496 (Classic 304 Transaction)
- Rev. Rul. 70-522 (Busted 351 Via Mutual Exchanges of Stock) Video
- Rev. Rul. 70-626 (Gift of Appreciated Securities Pledged As Collateral for Loan That Exceeds Basis)
- Rev. Rul. 70-639 (Section 302(b)(3) Complete Termination: Landlord)
- Rev. Rul. 71-141 (Deemed Paid Foreign Tax Credits Through A Partnership) Video
- Rev. Rul. 71-336 (Corporation as Conduit for Exchange of Stock a Taxable Transaction)
- Rev. Rul. 71-383 (Pre-Spin Contribution Was Not a Device)
- Rev. Rul. 71-426 (Voting Trustee is a Tainted Interest for 302(b)(3) Termination)
- Rev. Rul. 71-443 (Gift to Corp is Gift of a Future Interest to the Stockholders)
- Rev. Rul. 71-562 (Section 302(b)(3) Complete Termination: Disregard of Second Son's Acquisition)
- Rev. Rul. 72-57 (Reverse Stock Split Was A Recapitalization) Video
- Rev. Rul. 72-135 (Nonrecourse Loans Recharacterized as Contributions to Capital)
- Rev. Rul. 72-197 ("Shareholders" Liable for Foreign Taxes of Reverse Hybrid Entity) Video
- Rev. Rul. 72-232 (Book Royalties to an NRA Were Not U.S. Source Income)
- Rev. Rul. 72-265 (No Gain / Loss on Conversion of Convertible Debenture)
- Rev. Rul. 72-320 (Momentary Ownership of Corporation Did Not Terminate S Election)
- Rev. Rul. 72-327 (Boot in Reorganization, Treated as Dividend, Qualifies for DRD)
- Rev. Rul. 72-350 (Equity Advance Creates No Partner Debt Basis)
- Rev. Rul. 72-354 (Sale of Recently Purchased Stock to Qualify as a B Reorg) Video
- Rev. Rul. 72-380 (Executor of Estate Not Tainted Interest for 302(b)(3) Termination)
- Rev. Rul. 72-405 (Forward Triangular Merger & Liquidation of Transitory Subsidiary is a C Reorganization)
- Rev. Rul. 72-418 (U.S. Office of German Bank Was Not A Permanent Establishment)
- Rev. Rul. 72-420 (Conversion from N.V. to B.V. Is A Section 1036 Exchange) Video
- Rev. Rul. 72-522 (Equity Injection for Working Capital Does Not Disqualify B Reorganization) Video
- Rev. Rul. 72-576 (Remote Continuity: Forward Triangular Merger With a Drop)
- Rev. Rul. 73-2 (Section 304/351 Overlap) Video
- Rev. Rul. 73-16 (Successive Stock-For-Stock Exchanges Treated a "B" and "Triangular B" Reorganizations)
- Rev. Rul. 73-54 (Acquiror's Payment of reorganization Expenses in a B or C Reorganization)
- Rev. Rul. 73-100 (Transfer of Assets to Canadian Holder Was a Security Arrangement and Not a Trust)
- Rev. Rul. 73-102 (C Reorg with Cash to Dissenting Shareholders (Boot Relaxation Rule))
- Rev. Rul. 73-157, Situation 1 (Installment Sale Method Not Available When Sold Thru Son As Conduit)
- Rev. Rul. 73-157, Situation 2 (Installment Sale Method Not Available When Sold Thru Corp As Conduit)
- Rev. Rul. 73-226 (Payments to Protect Business Reputation & Goodwill)
- Rev. Rul. 73-233 (Surrender of Shares to Induce Consent to a Merger Was a Taxable Exchange)
- Rev. Rul. 73-234 (Active Trade or Business With Independent Contractor Tenant Farmers)
- Rev. Rul. 73-236 (REIT Rents Cannot Be Active Business Rents For Spin-Off)
- Rev. Rul. 73-237 (Active Business Even With Some Independent Contractors)
- Rev. Rul. 73-257 (Forward Triangular Merger With Liabilities Assumed by Parent & by Subsidiary)
- Rev. Rul. 73-427 ("Squeeze Out" Merger - Circular Flow of Cash)
- Rev. Rul. 73-442 (DISC Single Class of Stock Requirement) Video
- Rev. Rul. 73-478 (Sale of S Corp Stock to an Alien BFR of PR Terminates S Election)
- Rev. Rul. 73-496 (Momentary Ownership of Corporation Did Not Terminate S Election)
- Rev. Rul. 73-605 (Consolidated Tax Liability-Member Payments)
- Rev. Rul. 74-27 (Municipal Bond "Repo" Agreements)
- Rev. Rul. 74-269 (Recapitalization of Common For Preferred)
- Rev. Rul. 74-297 (Merger into Foreign Corporation's Domestic Subsidiary)
- Rev. Rul. 74-387 (Section 902 Deemed Paid Credits in D Reorganization With Boot)
- Rev. Rul. 74-503 (Section 351/1032 Overlap "Zero Basis" Problem)
- Rev. Rul. 74-564 (Merger of Transitory Entity Treated as B Reorganization)
- Rev. Rul. 74-565 (Reverse Triangular Merger Treated as Triangular B Reorg)
- Rev. Rul. 74-598 (Ownership Attribution - Reg. 1.1502-34 & Section 332)
- Rev. Rul. 74-605 (Upstream Stock Sale is Not a 304 Transaction) Video
- Rev. Rul. 74-613 (Transfer of an Installment Note to a Grantor Trust Was Not a Disposition)
- Rev. Rul. 75-7 (Contract Manufacturing - Attribution But a Branch Existed)
- Rev. Rul. 75-33 (Contingent Dividends on Convertible Preferred Stock in a B Reorganization)
- Rev. Rul. 75-161 (D Reorganization with Liabilities Exceeding Basis)
- Rev. Rul. 75-223, Situation 1 (Partial Liquidation With Sale of Former Subsidiary's Assets)
- Rev. Rul. 75-223, Situation 2 (Partial Liquidation With Sale of Subsidiary's Assets)
- Rev. Rul. 75-223, Situation 3 (No Partial Liquidation With Distribution of Subsidiary Stock)
- Rev. Rul. 75-360 (Cash Redemption & Share Acquisition Treated as Busted B Reorganization)
- Rev. Rul. 75-374 (Co-Ownership Not a Partnership With Only Customary Services For Maintenance & Repair)
- Rev. Rul. 75-383 (Inbound D Reorganization) Video
- Rev. Rul. 75-450 (C Reorg: Shareholders Assume Corp Liabilities)
- Rev. Rul. 75-456 (B Reorg With Contingent Consideration Followed by F Reorg)
- Rev. Rul. 75-493 (Pre-Sale Distribution: 301 Distribution, Liquidation Proceeds, or Sales Proceeds)
- Rev. Rul. 75-512 (Redemption Not Equivalent to a Dividend Under 302(b)(1))
- Rev. Rul. 75-513 (An Increase in the Conversion Ratio of Convertible Bonds Was a Deemed Dividend to the Bondholders)
- Rev. Rul. 75-521 (Stock Purchase & Liquidation Qualifies Under Section 332) Video
- Rev. Rul. 76-19 (Canadian Corp's Employees Working In the U.S. For 12 Months Were Subject to U.S. Income Tax and Withholding)
- Rev. Rul. 76-123 (Section 351 Exchange Combined With C Reorganization)
- Rev. Rul. 76-192 (Third Party "Filter" was Ineffective / CFC Created to Avoid Section 956) Video
- Rev. Rul. 76-223 (Voting Rights Added to Qualify Exchange as a B Reorganization)
- Rev. Rul. 76-322 (No PE for Consignment Sales to U.S. Subsidiary)
- Rev. Rul. 76-364 (Stock Redemption: Lost Control Where Acting In Concert With One Other Shareholder)
- Rev. Rul. 76-454 (Constructive Dividend as Part of 351 Exchange) Video
- Rev. Rul. 76-496 (Section 302(b)(3) Complete Termination: Not a Successor Corporation)
- Rev. Rul. 76-524 (Section 302(b)(3) Complete Termination: Officer)
- Rev. Rul. 76-526 (No Partial Liquidation on Distribution of Real Estate)
- Rev. Rul. 77-209 (Section 902 Credits and "Fiscal Unity")
- Rev. Rul. 77-226 (No DRD for Redemption Integrated with Sale)
- Rev. Rul. 77-237 (Substantially Disproportionate Redemption of Both Father & Son)
- Rev. Rul. 77-297 (Three Party Like-Kind Exchange)
- Rev. Rul. 77-307 (Substantially All Properties in Reverse Triangular Merger)
- Rev. Rul. 77-332 (Principals of CPA Firm Treated as Partners)
- Rev. Rul. 77-427 (Section 304 Redemption Treated as 302(a) Exchange)
- Rev. Rul. 77-428, Situation 1 (Downstream Forward Triangular Merger)
- Rev. Rul. 77-428, Situation 2 (Upstream Reverse Triangular Merger)
- Rev. Rul. 77-449 (Successive 351 Transfers)
- Rev. Rul. 77-467 (Section 302(b)(3) Complete Termination: Landlord, No Prohibited Interest)
- Rev. Rul. 77-479 (Recapitalization Prior to IPO)
- Rev. Rul. 78-38 (Charitable Contribution Via Credit Card: Deductible in Year Charge Was Made)
- Rev. Rul. 78-39 (Medical Expense Via Credit Card: Deductible in Year Charge Was Made)
- Rev. Rul. 78-47 (Downstream C Reorganization)
- Rev. Rul. 78-83 (Constructive Dividend - Diversion of Income Between Foreign Subsidiaries)
- Rev. Rul. 78-130 (Outbound 351 & Asset Reorg Recast as a Triangular C Reorg)
- Rev. Rul. 78-281 (Non-Functional Currency Borrowing & Purchase) Video
- Rev. Rul. 78-330 (Avoiding Section 357(c) in a D Reorganization)
- Rev. Rul. 78-397 (Forward Triangular Merger: Circular Flow of Cash)
- Rev. Rul. 78-401 (Stock Redemption: No Meaningful Reduction of Proportionate Interest) Video
- Rev. Rul. 78-408 (B Reorganization Treated As Separate From Exchange of Warrants)
- Rev. Rul. 78-422 (304 Transaction Due to Assumption of Liability)
- Rev. Rul. 79-4 (Acquiror Repayment of Debt Guaranteed by Target Shareholder is Boot in Purported B Reorg)
- Rev. Rul. 79-70 (Busted 351 Via Prearranged Plan to Sell Stock) Video
- Rev. Rul. 79-89 (Acquiror Repayment of Debt Guaranteed by Target Shareholder is Not Boot in B Reorg)
- Rev. Rul. 79-150 (Conversion of Brazilian "S.A." to "Limitada") Video
- Rev. Rul. 79-155 (Reorganization and Changes in Terms of Convertible Securities)
- Rev. Rul. 79-194, Situation 1 (351 Exchange: Sale of Stock to Other Transferors) Video
- Rev. Rul. 79-194, Situation 2 (Failed 351 Exchange: Accommodation Exchange)
- Rev. Rul. 79-250 (Two Reorganizations Not Stepped Together As One)
- Rev. Rul. 79-289 (D & F Reorganization with Liabilities Exceeding Basis)
- Rev. Rul. 79-371 (Gift of Installment Note Triggered Gain)
- Rev. Rul. 79-394 (Active Trade or Business With No [Paid] Employees)
- Rev. Rul. 80-58, Situation 1 (Rescission of Contract Within Same Taxable Year)
- Rev. Rul. 80-58, Situation 2 (Rescission of Contract in Following Taxable Year)
- Rev. Rul. 80-154 (Foreign Corp.'s Capitalization of Earnings - Sec. 305 Stock Dividend) Video
- Rev. Rul. 80-164 (Cash Method Employer Timing of Deduction for FICA Taxes)
- Rev. Rul. 80-189 (Section 304 - Subsidiary Purchase of Parent Stock)
- Rev. Rul. 80-239 (301 Distribution Thru Conduit Entity)
- Rev. Rul. 80-240 (Shareholder Treated As AgentTo Borrow Funds For Corp)
- Rev. Rul. 80-362 (Cascading Royalties)
- Rev. Rul. 81-6 (Child Beneficiary Treated as Part Owner of Trust Under Sec. 678)
- Rev. Rul. 81-32 (Foreign-to-Foreign C Reorg - CFC to Non-CFC: Sec. 1248(b) Lim. Applies to Deemed Div)
- Rev. Rul. 81-41 (Substantially Disproportionate Redemption -- No Common Stock Owned)
- Rev. Rul. 81-54 (DISC Commissions with Respect to Gifted DISC Shares Result in Continuing Gifts)
- Rev. Rul. 81-78 (Profits Not Attributable to a U.S. Permanent Establishment)
- Rev. Rul. 81-92 (No COBE for All Cash Target in Purported B Reorganization)
- Rev. Rul. 81-110 (Payment Of An Individual's Debt To A Charity By A Third Party Was A Gift To the Individual)
- Rev. Rul. 81-132 (Transferor Ownership Not Attributed in 351 Exchange for Treaty Purposes)
- Rev. Rul. 81-233 (UGMA Trustee is a Tainted Interest For 302(b)(3) Termination)
- Rev. Rul. 81-247, Situation 1 (COBE - Merger With a Drop of All Assets)
- Rev. Rul. 81-247, Situation 2 (COBE - Merger With a Drop of Some Assets)
- Rev. Rul. 82-16 (Subpart F Income with Less Than 100% U.S. Ownership)
- Rev. Rul. 82-144 (Sale Treated as Sale Despite Acquisition of "Put")
- Rev. Rul. 82-150 (Deep in-the-Money Option Deemed Exercised)
- Rev. Rul. 83-22 (Dividend on Non-vested Stock With 83(b) Election Treat as a Dividend)
- Rev. Rul. 83-34 (Successive 351 Transfers (80% Ownership))
- Rev. Rul. 83-142 (Circular Flow of Cash in Foreign Spin-Off)
- Rev. Rul. 83-156 (351 Followed by 721)
- Rev. Rul. 84-2 (Section 332 Liquidation: Nominal Assets Remaining) Video
- Rev. Rul. 84-44 (Forward Triangular Merger Not Part of 351 Exchange)
- Rev. Rul. 84-68 (Parent Payment of Bonuses to Subsidiary Employees) Video
- Rev. Rul. 84-71 (Section 351(a) As Part of Taxable Acquisitive Transaction [National Starch])
- Rev. Rul. 84-79 (Shares Owned "Directly" Through Voting Trust)
- Rev. Rul. 84-104 (Consolidation Treated As Merger In Reverse Triangular Merger)
- Rev. Rul. 84-111, Situation 1 (Partnership Conversion to Corporation: Assets Down & Stock Up) Video
- Rev. Rul. 84-111, Situation 2 (Partnership Conversion to Corporation: Assets Up & Assets Down) Video
- Rev. Rul. 84-111, Situation 3 (Partnership Conversion to Corporation: Partnership Interests Down) Video
- Rev. Rul. 84-125 (Accrual of FTCs on Contested Liability (Partially Paid) & 10 Year Refund Period)
- Rev. Rul. 84-160 (Section 351 Exchange of One USRPI for Another USRPI) Video
- Rev. Rul. 85-13 (Grantor Trust Not Treated as Separate Entity)
- Rev. Rul. 85-45 (Beneficiary/Owner of Grantor Trust Qualifies for Section 121 Exclusion)
- Rev. Rul. 85-60 (Foreign "Simple" Trust as a Partner in a U.S. Partnership)
- Rev. Rul. 85-87 ("In-the-Money" Put Option Treated as Contract to Acquire Stock for Wash Sale Rule)
- Rev. Rul. 85-119 (Bank Notes: Equity for Regulatory Purposes & Debt for Tax Purposes)
- Rev. Rul. 85-197 (Downstream Merger of Holding Company - COBE Requirement)
- Rev. Rul. 85-198 (COBE - Merger of Bank Holding Companies)
- Rev. Rul. 86-25 (Recapitalization - Exchange of Common for Common & Preferred)
- Rev. Rul. 86-73 (Effect of 754 Election on Technical Termination of Partnership)
- Rev. Rul. 86-138 (Separate Statement of Items for Tiered Partnerships) Video
- Rev. Rul. 86-154, Situation 1 (Banking: Loans Attributable to U.S. Office Where the Office Actively & Materially Participates in Soliciting and Negotiating)
- Rev. Rul. 86-154, Situation 2 (Banking: Loan Not Attributable to U.S. Office Where Foreign Home Office Evaluates & Approves Related Party Loan)
- Rev. Rul. 86-154, Situation 3 (Banking: Loan Funded by U.S. Office Attributable to U.S. Office Where Both Home Office & U.S. Office Actively & Materially Participate in the Acquisition)
- Rev. Rul. 87-47 (Corporation Formed to Hold Stock of Foreign Corporation)
- Rev. Rul. 87-76 (COBE for an Investment Company)
- Rev. Rul. 87-88 (Substantially Disproportionate Redemption Multiple Classes of Common)
- Rev. Rul. 87-89 (Lending Intermediary Disregarded in Cross-Border Lending Transactions)
- Rev. Rul. 87-96 (Intercompany In-Kind Dividend of Foreign Subsidiary) Video
- Rev. Rul. 87-110 (368 Reorganization of 50% Partner Terminates Partnership) Video
- Rev. Rul. 88-25 (Domestication is an F Reorganization) Video
- Rev. Rul. 88-48 ("Sub-All" In C Reorganization With 50% of Assets Sold)
- Rev. Rul. 89-37 (Failed Spin-Off: Control Acquired with Gain Recognized)
- Rev. Rul. 89-46 (Ownership Attribution - Reg. 1.1502-34 & Section 351) Video
- Rev. Rul. 89-57 (304 Transaction with >50% Value But Not >50% Vote)
- Rev. Rul. 89-64 (Attribution for Option Not Currently Exercisable)
- Rev. Rul. 89-101 (355 Spin-Off To Reduce Foreign Withholding Taxes) Video
- Rev. Rul. 89-103 (Stapling of Interests Triggers a Deemed Inbound F Reorganization)
- Rev. Rul. 90-13 (No Surrender of Stock in Pro Rata Partial Liquidation)
- Rev. Rul. 90-31 (Section 959(e): Section 1248 PTI Account) Video
- Rev. Rul. 90-34 (Three Party Like-Kind Exchange: Direct Transfer)
- Rev. Rul. 90-76 (Foreign Corporations: Liquidating Distributions of U.S. Real Property Interests)
- Rev. Rul. 90-79 (Non-Deductible Personal Currency Loss on Foreign Mortgage)
- Rev. Rul. 90-95 (Cash Merger of Transitory Subsidiary Treated as Qualified Stock Purchase)
- Rev. Rul. 90-112 (Investment in U.S. Property Through Partnership) Video
- Rev. Rul. 91-5 (Section 304 Transaction with U.S. Seller of Foreign Co)
- Rev. Rul. 91-6 (Accumulated Distribution After Domestication of Foreign Trust)
- Rev. Rul. 91-32, Situation 1 (Nonres. Partner Disposed of P'ship Engaged in a Trade or Business in the U.S.)
- Rev. Proc. 91-55, Example 1 (Form 5472: Public Foreign Corp. As Ultimate Indirect 25% Foreign Shareholder)
- Rev. Proc. 91-55, Example 2 (Form 5472: Family Members As Ultimate Indirect 25% Foreign Shareholders)
- Rev. Proc. 91-55, Example 3 (Form 5472: Related Corporations That Are Not Direct or Indirect Shareholders)
- Rev. Rul. 92-85, Situation 1 (FDAP Withholding on 304 Transaction) Video
- Rev. Rul. 92-85, Situation 2 (FDAP Withholding on 304 Transaction) Video
- Notice 94-48 (Tax Deductible Preferred Stock)
- Notice 94-93 (Domestic Inversion With Disproportionate Shares Issued)
- Rev. Rul. 96-29, Situation 1 (F Reorganization Followed By IPO)
- Rev. Rul. 96-29, Situation 2 (Forward Triangular Merger Followed By F Reorganization)
- Rev. Rul. 97-48 (Contract Manufacturing - No Branch But No Attribution)
- Rev. Rul. 98-10 (B Reorganization with Exchange of Securities)
- Rev. Rul. 99-5, Situation 1 (Disregarded Entity to Partnership - Sale) Video
- Rev. Rul. 99-5, Situation 2 (Disregarded Entity to Partnership - Contribution) Video
- Rev. Rul. 99-6, Situation 1 (Partnership to Disregarded Entity - Member Purchase) Video
- Rev. Rul. 99-6, Situation 2 (Partnership to Disregarded Entity - Third Party Purchase) Video
- Rev. Rul. 99-58 (Continuity of Interest With Stock Repurchases)
- Notice 2001-17 (Contingent Liability Tax Shelter) Video
- Rev. Rul. 2001-24 (Forward Triangular Merger with Drop of Acquiror)
- Rev. Rul. 2001-25 (Substantially All Properties In Reverse Triangular Merger)
- Rev. Rul. 2001-26, Situation 1 (Two Step Reverse Triangular Merger)
- Notice 2001-45 (Basis Shifting Tax Shelter)
- Rev. Rul. 2001-46 (Multi-Step Tax Free Reorganization was Not a Qualified Stock Purchase)
- Rev. Rul. 2002-85 (D Reorganization with a Drop)
- Notice 2003-22 (Offshore Deferred Compensation Arrangement (Listed Transaction))
- Rev. Rul. 2003-51 (Successive 351 Exchanges)
- Rev. Rul. 2003-79 (Spin-Off & C Reorganization of Controlled)
- Rev. Rul. 2003-96 (Nonapplication of Section 482 to Lease Stripping Transaction)
- Rev. Rul. 2003-125, Situation 2 (Check the Box Election As Identifiable Event For Worthless Stock Deduction)
- Rev. Rul. 2004-3 (Foreign Partner Deemed to Have A Fixed Base in the U.S.) Video
- Notice 2004-20 (Foreign Tax Credit Intermediary Transaction)
- Rev. Rul. 2004-37 (Forgiveness of Option Exercise Debt Treated as Compensation)
- Rev. Rul. 2004-59 (Partnership Conversion to Corporation - Contribution Followed by Distribution) Video
- Rev. Rul. 2004-76, Situation 1 (Treaty Benefits: Incorporated in One Jurisdiction and Managed & Controlled in Another)
- Rev. Rul. 2004-77 (Disregarded Entity with Two Owners [One Owner is Disregarded]) Video
- Rev. Rul. 2004-79 (Subsidiary Purchase of Parent Debt)
- Rev. Rul. 2004-83 (Related Stock Purch. & Liquidation Treated as D Reorganization) Video
- Rev. Rul. 2004-85 ("F" Reorganization of an S Corp Did Not Terminate QSub Election of Subsidiary) Video
- Notice 2005-74, Example 1 (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferor)
- Notice 2005-74, Example 2 (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferee)
- Notice 2005-74, Example 3 (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferred)
- Notice 2005-77 (Nonresident Alien Individual Filing Requirements for U.S. Source Wages)
- Notice 2005-90 (Foreign Tax Credits Not Disallowed In Certain Back-to-Back Licensing Arrangements)
- Notice 2006-76, Example 2 (Software as a Service ("SaaS") Income Was Foreign Source Income)
- Notice 2006-85 (Purchase of Parent Stock in Triangular Reorganizations Involving Foreign Corporations)
- Rev. Rul. 2007-8, Situation 1 (351 Exchange / D Reorg Overlap with Liabilities Exceeding Basis)
- Rev. Rul. 2007-8, Situation 2 (351 Exchange / C Reorg Overlap with Liabilities Exceeding Basis)
- Notice 2007-9, Example 1 (Factoring Exception to CFC Look-Through Rule)
- Notice 2007-9, Example 2 (Section 956 Exception to CFC Look-Through Rule)
- Notice 2007-9, Example 3 (Exception to CFC Look-Through Rule)
- Rev. Rul. 2007-13, Situation 1 (Sale of Life Insurance Contract Between Two Grantor Trusts)
- Rev. Rul. 2007-13, Situation 2 (Sale of Life Insurance Contract From Non-Grantor Trust to Grantor Trust)
- Notice 2007-13, Example 1 (FBC Services - Substantial Assistance: CFC Costs Exceed 20% - No Sub F)
- Notice 2007-13, Example 2 (FBC Services - Substantial Assistance: Indirect Services - Sub F)
- Notice 2007-13, Example 3 (FBC Services - Substantial Assistance: Indirect Services - No Sub F)
- Rev. Rul. 2007-40 (Guaranteed Payment Obligation Satisfied With Property Triggers Gain/Loss)
- Rev. Rul. 2007-42, Situation 1 (Spin-Off - 33 1/3 % Interest in Partnership) Video
- Rev. Rul. 2007-42, Situation 2 (Failed Spin-Off - 20% Interest in Partnership) Video
- Notice 2007-48 (Killer B Transaction)
- Rev. Rul. 2007-49, Situation 1 (Vested Stock to Nonvested Stock with No Exchange)
- Rev. Rul. 2007-49, Situation 2 (Vested Stock to Nonvested Stock In Tax-Free Reorg Exchange)
- Notice 2007-57 (Loss Importation Listed Transaction)
- Rev. Rul. 2008-1 (U.S. Dollar Denominated Derivative Contract Treated As Euro Denominated Debt)
- Rev. Rul. 2008-5 (Loss Disallowed on Wash Sale to Roth IRA)
- Notice 2008-10 (Outbound Cash D With a Drop)
- Rev. Rul. 2008-15, Situation 1 (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
- Rev. Rul. 2008-15, Situation 2 (Section 4371 Excise Tax on Outbound Reins. & Fgn-to-Fgn Reins.)
- Rev. Rul. 2008-15, Situation 3 (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
- Rev. Rul. 2008-15, Situation 4 (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
- Rev. Rul. 2008-18, Situation 1 (S Election In F Reorg With QSub)
- Rev. Rul. 2008-18, Situation 2 (S Election In F Reorg With QSub)
- Rev. Rul. 2008-25 (Multi-Step Reorganization Was a Qualified Stock Purchase)
- Rev. Rul. 2008-31 (Notional Principal Contract Was Not a USRPI)
- Rev. Rul. 2008-39 (Upper-Tier Partnership Sec. 212 Expenses Must be Separately Stated)
- Notice 2009-7 (Subpart F Income Partnership Blocker) Video
- Rev. Rul. 2009-14, Situation 3 (Death Benefits Paid to Foreign Corporation Were U.S. Source FDAP)
- Rev. Rul. 2009-15, Situation 1 (Partnership UN-CTB Election to S Corporation)
- Rev. Rul. 2009-15, Situation 2 (Partnership Conversion to S Corporation)
- Rev. Rul. 2013-14, Situation 1 (Fideicomiso (Mexican Land Trust) Not Treated as a Trust)
- Rev. Rul. 2013-14, Situation 2 (Fideicomiso (Mexican Land Trust) Not Treated as a Trust)
- Notice 2014-44, Example 1 (Impact of Sec. 901(m) on a Qualified Stock Purchase with a 338(g) Election, Followed by a Check-the-Box Election of the Target)
- Notice 2014-44, Example 2 (Impact of Sec.901(m) on a Qualified Stock Purchase with a 338(g) Election, Followed by a Contribution with Boot)
- Rev. Rul. 2015-9 (Outbound 351 & Asset Reorg - Form Respected (No Longer Recast as a Triangular C Reorg))
- Rev. Rul. 2015-10 (Triple Drop and Check - Two 351s Followed by a D Reorg)
- Rev. Rul. 2017-9, Situation 1 (351 Exchange (South) Followed By Spin-Off (North))
- Rev. Rul. 2017-9, Situation 2 (Gain Recognized On South Transaction Due Boot Received Not Being Distributed)
- Notice 2023-80 §2.02(6)(a), Example 1 (IIR That is a Foreign Income Tax)
- Notice 2023-80 §2.02(6)(b), Example 2 (IIR With Both A Majority & A Minority U.S. Shareholder)
- Notice 2023-80 §2.02(6)(c), Example 3 (QDMTT That Is Not A Final Top-Up Tax)
- Notice 2023-80 §2.04(5)(a), Example 1 (QDMTT Imposed On Two Persons)
- Notice 2023-80 §2.04(5)(b), Example 2 (QDMTT Imposed On Two Persons - Effect of SBIE)
- Notice 2023-80 §2.04(5)(c), Example 3 (QDMTT Imposed On Three Persons (One With a Loss))
- Notice 2023-80 §2.04(5)(d), Example 4 (QDMTT Imposed On Two Persons (Negative Tax On One))
Regulations
- Reg. 1.83-6(d)(1) (Shareholder Transfer of Stock To Employee of Corp)
- Reg. 1.267(a)-3(b)(4), Example 1 (Interest Expense of Accrual Taxpayer Not Deductible Until Paid)
- Reg. 1.301-1(e), Example (Section 301 Distribution Greater Than E&P and Stock Basis) Video
- Reg. 1.302-2(c), Example 2 (Husband's Stock Redeemed - Basis Transfers to Wife) Video
- Reg. 1.302-3(b), Example (Substantially Disproportionate Redemption)
- Temp. Reg. 1.304-4T(a), Example (Section 304 Anti-Abuse Rule)
- Reg. 1.318-2(a), Example 1 (Corporation Not Considered to Own Its Own Stock)
- Reg. 1.318-2(a), Example 2 (Section 318 50% Threshold Includes Attributed Ownership) Video
- Reg. 1.318-2(b), Example (Family Attribution: Up One and Down Two Generations)
- Reg. 1.318-2(c), Example 1 (Partnership Attribution)
- Reg. 1.336-2(k), Example 1 (Section 336(e) Election Sale of 100% of Target Stock)
- Reg. 1.336-2(k), Example 2 (Section 336(e) Election Sale of 80% of Target Stock)
- Reg. 1.338-3(b)(3)(iv), Example 1 (QSP - Busted 351 [Via IPO] is a Section 338(h)(3) Purchase)
- Reg. 1.338-3(b)(3)(iv), Example 2 (QSP - Related Person Acquisition)
- Reg. 1.338-3(b)(3)(iv), Example 3 (No QSP - Shares Constructively Acquired Prior to 12 Month Period)
- Reg. 1.338-3(b)(3)(iv), Example 4 (No QSP - Shares Constructively Acquired Prior to 12 Month Period)
- Reg. 1.338-3(b)(4)(ii), Example (QSP - Acquisition Date for Tiered Targets)
- Reg. 1.338-3(b)(5)(iv), Example 1 (QSP - Purchase, Redemption, & Purchase)
- Reg. 1.338-3(b)(5)(iv), Example 2 (QSP - Purchase & Redemption)
- Reg. 1.338-3(b)(5)(iv), Example 3 (No QSP - Redemption & Purchase)
- Reg. 1.338-3(b)(5)(iv), Example 4 (QSP - Purchase & Related Person Redemption)
- Reg. 1.338-3(c)(1)(ii), Example 1 (Purchase & Sale of Target)
- Reg. 1.338-3(c)(1)(ii), Example 2 (Purchase of Target & Sale of Target's Subsidiary)
- Reg. 1.338-3(d)(5), Example (Post-QSP Merger of Target)
- Reg. 1.338-9(f), Example 1 (Section 1248 Gain on QSP of a CFC With Gain Recognition Election)
- Reg. 1.338-9(f), Example 2 (Section 1248 Gain on QSP of a CFC Without Gain Recognition Election)
- Reg. 1.338-9(f), Example 3 (Creeping Acquisition of CFC [U.S. Sellers])
- Reg. 1.338-9(f), Example 4 (Creeping Acquisition of CFC [Foreign Seller])
- Reg. 1.338-10(a)(7), Example 1 (338 Election - "One-Day" Tax Return)
- Reg. 1.338-10(a)(7), Example 2 (338 Election - Short Year Tax Return)
- Reg. 1.338(h)(10)-1(e), Example 1 (338(h)(10) Election For Some But Not All Targets)
- Reg. 1.338(h)(10)-1(e), Example 2 (Pre-Sale Distribution and QSP)
- Reg. 1.338(h)(10)-1(e), Example 11 (Stock Acquis'n Merger Followed By Upstream Merger - No 338(h)(10) Election)
- Reg. 1.338(h)(10)-1(e), Example 12 (Stock Acquis'n Merger Followed By Upstream Merger - With 338(h)(10) Election)
- Reg. 1.338(h)(10)-1(e), Example 13 (Stock Acquis'n Merger Followed By Brother-Sister Mgr - W/ 338(h)(10) Election)
- Reg. 1.338(h)(10)-1(e), Example 14 (Stock Acquisition (Not a QSP) Followed By Upstream Merger)
- Reg. 1.351-1(a)(2), Example 1 (Section 351 Exchange With New Corporation) Video
- Reg. 1.351-1(a)(2), Example 2 (78% is Insufficient to Qualify Under Section 351) Video
- Reg. 1.351-1(a)(2), Example 3 (80% Threshold Includes Stock Received for Services) Video
- Reg. 1.351-1(b)(2), Example 1 (Section 351 Exchange With Constructive Transfer)
- Reg. 1.351-1(b)(2), Example 2 (Stock in Exchange For Services)
- Reg. 1.351-1(c)(7), Example 1 (No Investment Company Under Section 351(e)(1) -- De Minimis Diversification)
- Reg. 1.351-1(c)(7), Example 2 (Investment Co. Under Section 351(e)(1) Due to Diversification)
- Reg. 1.355-2(c)(2), Example 1 (355 Spin-Off: Continuity of Interest)
- Reg. 1.355-2(c)(2), Example 2 (355 Spin-Off: Continuity of Interest - Pre-Spin Sale of Shares (50%))
- Reg. 1.355-2(c)(2), Example 3 (355 Spin-Off: Continuity of Interest - Pre-Spin Sale of Shares (100%))
- Reg. 1.355-2(c)(2), Example 4 (355 Spin-Off: Continuity of Interest - Pre-Spin Sale of Shares (80%))
- Reg. 1.355-2(d)(4), Example 1 (Sale After Distribution (Device))
- Reg. 1.355-2(d)(4), Example 2 (Proportionate Division of Nonbusiness Assets (Nondevice))
- Reg. 1.355-2(d)(4), Example 3 (Disproportionate Division of Nonbusiness Assets (Device))
- Reg. 1.355-2(d)(4), Example 4 (Disproportionate Division of (Non-Cash) Nonbusiness Assets (Device))
- Reg. 1.355-2(d)(5)(v), Example 1 (Disproportionate Division of Nonbusiness Assets, But No E&P (Not a Device))
- Prop. Reg. 1.355-3(d)(2), Example 1 (Spin-Off Meets Section 355(b) Requirements)
- Prop. Reg. 1.355-3(d)(2), Example 2 (Split-Up Meets Section 355(b) Requirements)
- Prop. Reg. 1.355-3(d)(2), Example 3 (Spin-Off - DSAG Member)
- Prop. Reg. 1.355-3(d)(2), Example 4 (Spin-Off - DSAG Member Acquisition of 368(c) Control)
- Prop. Reg. 1.355-3(d)(2), Example 5 (Spin-Off - Segmented CSAG Business)
- Prop. Reg. 1.355-3(d)(2), Example 6 (Spin-Off - Segmented DSAG Business)
- Prop. Reg. 1.355-3(d)(2), Example 7 (Spin-Off - Failed Segmented Business)
- Prop. Reg. 1.355-3(d)(2), Example 8 (Spin-Off - Jointly Owned Partnership)
- Prop. Reg. 1.355-3(d)(2), Example 9 (Double Spin-Off: One Qualifies)
- Prop. Reg. 1.355-3(d)(2), Example 10 (Spin-Off With Securities and Vacant Land)
- Prop. Reg. 1.355-3(d)(2), Example 11 (Spin-Off With Occupied Real Estate)
- Prop. Reg. 1.355-3(d)(2), Example 12 (Spin-Off With Occupied Real Estate)
- Prop. Reg. 1.355-3(d)(2), Example 13 (Failed Spin-Off -- No Significant Activities)
- Prop. Reg. 1.355-3(d)(2), Example 14 (Spin-Off -- Vertical Division -- State Contracts)
- Prop. Reg. 1.355-3(d)(2), Example 15 (Spin-Off -- Vertical Division -- Location)
- Prop. Reg. 1.355-3(d)(2), Example 16 (Spin-Off -- Horizontal Division -- Research)
- Prop. Reg. 1.355-3(d)(2), Example 17 (Spin-Off -- Horizontal Division -- Research)
- Prop. Reg. 1.355-3(d)(2), Example 18 (Spin-Off -- Expansion & Vertical Division -- Location)
- Prop. Reg. 1.355-3(d)(2), Example 19 (Spin-Off -- Expansion & Horizontal Division -- Internet)
- Prop. Reg. 1.355-3(d)(2), Example 20 (Expansion - Acquiring a SAG Member)
- Prop. Reg. 1.355-3(d)(2), Example 21 (No Expansion - Acquiring Only 368(c) Control)
- Prop. Reg. 1.355-3(d)(2), Example 22 (Partnership - Meaningful/Significant)
- Prop. Reg. 1.355-3(d)(2), Example 23 (Partnership - Meaningful/Significant Interest)
- Prop. Reg. 1.355-3(d)(2), Example 24 (Partnership - Multiple Significant Interests)
- Prop. Reg. 1.355-3(d)(2), Example 25 (Spin-Off & Split-Off -- Separated Management Functions)
- Prop. Reg. 1.355-3(d)(2), Example 26 (Purchase of ATB From Related Affiliate Member)
- Prop. Reg. 1.355-3(d)(2), Example 27 (Taxable Acquisition & Section 351 Exchange)
- Prop. Reg. 1.355-3(d)(2), Example 28 (Tax Free Acquisitions of Businesses)
- Reg. 1.356-1(d), Example 1 (Stock Exchanged for Stock Plus Boot - Gain)
- Reg. 1.356-1(d), Example 2 (Stock Exchanged for Stock Plus Boot - Loss)
- Reg. 1.356-1(d), Example 3 (Boot Allocation in Merger - Terms Not Specified)
- Reg. 1.356-1(d), Example 4 (Boot Allocation in Merger - Terms Specified)
- Reg. 1.356-3(c), Example 1 (Securities Received Treated as "Other Property" (i.e., Boot))
- Reg. 1.356-3(c), Example 2 (Excess Principal Treated as "Other Property" (i.e., Boot))
- Reg. 1.356-3(c), Example 3 (No Boot If No Excess Principal)
- Reg. 1.356-3(c), Example 4 (Excess Principal Treated as "Other Property" (i.e., Boot))
- Reg. 1.356-3(c), Example 5 (Excess Principal Treated as "Other Property" (i.e., Boot))
- Reg. 1.367(a)-1T(c)(3)(i)(A), Example (Partnership Outbound 351 Exchange)
- Reg. 1.367(a)-3(b)(2)(ii), Example (Outbound B Reorganization: CFC to Non-CFC [Sec. 367(a) & (b) Overlap])
- Reg. 1.367(a)-3(d)(3), Example 1 (Forward Triangular Merger [40%])
- Reg. 1.367(a)-3(d)(3), Example 1A (Forward Triangular Merger (40%) Subsidiary in Consol'd Group)
- Reg. 1.367(a)-3(d)(3), Example 2 (Reverse Triangular Merger [40%])
- Reg. 1.367(a)-3(d)(3), Example 3 (Forward Triangular Merger [55%])
- Reg. 1.367(a)-3(d)(3), Example 4 (Forward Triangular Merger & GRA Terminated)
- Reg. 1.367(a)-3(d)(3), Example 5 (Triangular B Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 5A (Triangular B Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 6 (Triangular C Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 6A (Outbound C Reorg with Partial Drop)
- Reg. 1.367(a)-3(d)(3), Example 6B (Outbound C Reorg with Partial Drop)
- Reg. 1.367(a)-3(d)(3), Example 6C (Outbound C Reorg with Partial Drop)
- Reg. 1.367(a)-3(d)(3), Example 7 (Triangular C Reorganization with Later 351)
- Reg. 1.367(a)-3(d)(3), Example 7A (Triangular C Reorganization with Later 351)
- Reg. 1.367(a)-3(d)(3), Example 8 (Outbound Triangular C Reorg)
- Reg. 1.367(a)-3(d)(3), Example 8A (Outbound Triangular C Reorg)
- Reg. 1.367(a)-3(d)(3), Example 8B (Outbound Triangular C Reorg)
- Reg. 1.367(a)-3(d)(3), Example 8C (Outbound Triangular C Reorg)
- Reg. 1.367(a)-3(d)(3), Example 9 (Outbound Triangular C Reorg with Partial Drop)
- Reg. 1.367(a)-3(d)(3), Example 10 (Outbound Forward Triangular Merger)
- Reg. 1.367(a)-3(d)(3), Example 11 (Outbound Reverse Triangular Merger)
- Reg. 1.367(a)-3(d)(3), Example 12 (Triangular C Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 13 (Successive 351 Exchanges)
- Reg. 1.367(a)-3(d)(3), Example 13A (Successive 351 Exchanges)
- Reg. 1.367(a)-3(d)(3), Example 14 (Triangular C Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 14A (Triangular C Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 15 (Forward Triangular Merger)
- Reg. 1.367(a)-3(d)(3), Example 16 (Foreign D Reorganization)
- Temp. Reg. 1.367(a)-3T(e)(3), Example (Outbound Merger Under Section 367(a)(5))
- Temp. Reg. 1.367(a)-3T(e)(3), Example Alternate Facts (Outbound Merger Under Section 367(a)(5))
- Temp. Reg. 1.367(a)-8T(b)(3)(iv)(D), Example (Outbound B Reorg, Sec 351 and 721 Exchanges - Basis Adjustments)
- Temp. Reg. 1.367(a)-8T(d)(1)(ii), Example (Outbound 351 & Sale of Transferred)
- Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1 (Outbound 351 & Domestic F Reorganization)
- Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1, Alternate Facts (Outbound 351 & Outbound F Reorganization)
- Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2 (Outbound 351 Followed by Acquisitive D Reorganization)
- Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3 (Outbound 351 Followed by C Reorganization)
- Temp. Reg. 1.367(a)-8T(e)(6)(ii), Example (Outbound 351, 332 Liquidation & Disposition of Substantially All Assets)
- Temp. Reg. 1.367(a)-8T(f)(1)(iii), Example (Outbound 351 Exchange Followed by Foreign-to-Foreign 351 With Boot)
- Temp. Reg. 1.367(a)-8T(g)(1)(iii), Example (Outbound 351 Exchange & Partial Dispositions)
- Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 1 (Outbound 351 & Sale of Transferee)
- Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 2 (Outbound of Stock, Outbound of Land and Sale of Transferee)
- Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1 (Outbound 351 Exchange & Inbound 332 Liquidation)
- Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2 (Outbound 351 Exchange & Spin-Off)
- Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1 (2003 Outbound 351 Exchange & 2005 Spin-Off)
- Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 2 (2003 Outbound 351 & 2005 Foreign-to-Foreign 351)
- Temp. Reg. 1.367(a)-9T(e), Example (367(a) Gain Recognition on Certain Outbound 304 Transactions)
- Reg. 1.367(b)-1(b)(2), Example (Liquidation into 90% Corporate-Owned Partnership Does Not Qualify Under Sec. 332)
- Reg. 1.367(b)-2(d)(3)(i)(A)(2), Example (All E&P Amount Defined)
- Reg. 1.367(b)-3(b)(3)(ii), Example 1 (CFC Inbound Section 332 Liquidation With 100% Ownership)
- Reg. 1.367(b)-3(b)(3)(ii), Example 2 (CFC Inbound Section 332 Liquidation With 100% Ownership)
- Reg. 1.367(b)-3(b)(3)(ii), Example 3 (CFC Inbound Section 332 Liquidation With 80% Ownership)
- Reg. 1.367(b)-3(b)(3)(ii), Example 4 (CFC Inbound D Reorganization)
- Reg. 1.367(b)-3(b)(3)(ii), Example 5 (Lower Tier CFC Inbound Merger)
- Reg. 1.367(b)-3(b)(3)(ii), Example 5 (Old) (Lower Tier CFC Inbound D Reorganization)
- Reg. 1.367(b)-3(c)(5), Example 1 (Inbound C Reorganization: <10% Shareholder - All E&P Election)
- Reg. 1.367(b)-3(c)(5), Example 2 (Inbound C Reorganization: <10% Shareholder - 50K De Minimis Exception)
- Reg. 1.367(b)-4(b)(1)(iii), Example 1 (Foreign-to-Foreign C Reorganization: CFC to Non-CFC)
- Reg. 1.367(b)-4(b)(1)(iii), Example 2 (Foreign-to-Foreign C Reorganization: CFC to CFC)
- Reg. 1.367(b)-4(b)(1)(iii), Example 3 (Foreign-to-Foreign Triangular C Reorganization: Section 367(a) & (b) Overlap)
- Reg. 1.367(b)-4(b)(1)(iii), Example 3A (Foreign-to-Foreign Reverse Triangular Merger: Section 367(a) & (b) Overlap)
- Reg. 1.367(b)-4(b)(1)(iii), Example 3B (Foreign-to-Foreign Forward Triangular Merger: Acquiror U.S. Controlled)
- Reg. 1.367(b)-4(b)(1)(iii), Example 4 (Outbound C Reorg Triggers Sec. 1248 Amount Inclusion)
- Reg. 1.367(b)-4(c)(2), Example (Foreign-to-Foreign B Reorganization: Sec. 1248 Amount Inclusion is Not FPHCI)
- Temp. Reg. 1.367(b)-4T(e)(4), Example (367(b) Inclusion on Certain Outbound 304 Transactions)
- Reg. 1.367(b)-5(g), Example 1 (Pro-Rata Spin-Off By a CFC)
- Temp. Reg. 1.367(b)-14T(b)(4), Example (Killer Forward Triangular Merger)
- Prop. Reg. 1.367(d)-1(f)(6)(ii)(A), Example 1 (Repatriation of Intangibles Via Section 332 Liquidation)
- Reg. 1.367(e)-1, Example (Outbound Spin-Off: Gain to "Distributing")
- Reg. 1.367(e)-2(b)(1)(ii)(B)(2), Example (Outbound 332 Liquidation: Overall Loss Limitation)
- Reg. 1.368-1(d)(5), Example 1 (COBE - - One of Three Lines of Business Continued)
- Reg. 1.368-1(e)(8), Example 10 (Creditor COI in Insolvency Reorganization)
- Reg. 1.368-2(b)(1)(iii), Example 1 (Divisive Merger)
- Reg. 1.368-2(b)(1)(iii), Example 2 (Merger into Disregarded Entity)
- Reg. 1.368-2(b)(1)(iii), Example 3 (S Corp with QSub Merger into Disregarded Entity)
- Reg. 1.368-2(b)(1)(iii), Example 4 (Triangular Merger into Disregarded Entity)
- Reg. 1.368-2(b)(1)(iii), Example 5 (Merger into Disregarded Entity of a Partnership)
- Reg. 1.368-2(b)(1)(iii), Example 6 (Merger of a Disregarded Entity into a Corporation)
- Reg. 1.368-2(b)(1)(iii), Example 7 (Merger of a Corporation into a Disregarded Entity/Partnership)
- Reg. 1.368-2(b)(1)(iii), Example 8 (Merger Preceded by Sale & Distribution)
- Reg. 1.368-2(b)(1)(iii), Example 9 (Conversion of Target to an LLC)
- Reg. 1.368-2(b)(1)(iii), Example 10 (Dissolution of Target)
- Reg. 1.368-2(b)(1)(iii), Example 11 (Merger of Corporate Partner into a Partnership)
- Reg. 1.368-2(b)(1)(iii), Example 12 (State Law Consolidation)
- Reg. 1.368-2(b)(1)(iii), Example 13 (Merger Pursuant to Foreign Statutes)
- Reg. 1.368-2(b)(1)(iii), Example 14 (Foreign Amalgamation Using Parent Stock)
- Reg. 1.368-2(d)(4)(ii), Example 1 (Repeal of Bausch & Lomb Doctrine: Upstream C Reorg)
- Reg. 1.368-2(d)(4)(ii), Example 2 (Failed Upstream C Reorganization)
- Reg. 1.368-2(l)(3), Example 1 (Cash D Reorganization)
- Reg. 1.368-2(l)(3), Example 2 (Cash D Reorganization [Related Shareholders])
- Reg. 1.368-2(l)(3), Example 3 (Cash D Reorganization [Affiliated Group])
- Reg. 1.368-2(l)(3), Example 4 (Cash D Reorganization [De Minimis Ownership])
- Reg. 1.368-2(l)(3), Example 5 (Cash D Reorganization ["Vanilla" Preferred Stock])
- Reg. 1.368-2(l)(3), Example 6 (Failed Cash D Reorganization [No Shareholder Identity])
- Prop. Reg. 1.453-1(f)(2)(iv), Example 1 (Installment Obligation Received in Forward Triangular Merger)
- Reg. 1.643(h)-1(g), Example 1 (Distribution Thru Intermediary With Tax Avoidance Purpose)
- Reg. 1.643(h)-1(g), Example 2 (Presumed Tax Avoidance Purpose With Related Intermediary)
- Reg. 1.643(h)-1(g), Example 3 (Tax Avoidance Presumption Rebutted With Related Intermediary)
- Reg. 1.643(h)-1(g), Example 4 (Distribution Thru Intermediary With Tax Avoidance Purpose)
- Reg. 1.643(h)-1(g), Example 5 (Presumed Tax Avoidance Purpose With Related Intermediary)
- Reg. 1.643(h)-1(g), Example 6 (Indirect Loan from Foreign Trust)
- Reg. 1.643(h)-1(g), Example 7 (Tax Avoidance Presumption Rebutted With Related Intermediary)
- Reg. 1.643(h)-1(g), Example 8 (Intermediary As Agent of Trust; Increase in FMV)
- Reg. 1.643(h)-1(g), Example 9 (Intermediary As Agent of U.S. Person; Increase in FMV)
- Reg. 1.643(h)-1(g), Example 10 (Intermediary As Agent of Trust; Decrease in FMV)
- Reg. 1.643(h)-1(g), Example 11 (Intermediary As Agent of U.S. Person; Decrease in FMV)
- Reg. 1.672(f)-1(b), Example (Foreign Person Not Treated As Owner of Trust)
- Reg. 1.674(b)-1(b)(5)(iii), Example 1 (Grantor Holds Power to Distribute Corpus, Limited By a Reasonably Definite Standard)
- Reg. 1.674(b)-1(b)(5)(iii), Example 2 (Grantor Holds Power to Distribute Corpus, Not Limited By a Reasonably Definite Standard)
- Reg. 1.674(b)-1(b)(5)(iii), Example 3 (Grantor Holds Power to Distribute Corpus to Current Income Beneficiaries)
- Reg. 1.679-3(b)(2), Example (Domestic Grantor Trust Transfer to Foreign Trust)
- Reg. 1.679-3(c)(5), Example 1 (Intermediary Transfer to Foreign Trust)
- Reg. 1.679-3(c)(5), Example 2 (Delayed Intermediary Transfer to Foreign Trust)
- Reg. 1.679-3(c)(5), Example 3 (Indirect Loan to Foreign Trust)
- Reg. 1.679-3(c)(5), Example 4 (Indirect Loan to Foreign Trust)
- Reg. 1.679-3(d)(2), Example 1 (Constructive Transfer to Foreign Trust: Debt Payment)
- Reg. 1.679-3(d)(2), Example 2 (Constructive Transfer to Foreign Trust: Liability Assumption)
- Reg. 1.679-3(e)(5), Example 1 (Deemed Transfer to a Foreign Trust: Guarantee of Loan)
- Reg. 1.679-3(e)(5), Example 2 (Deemed Transfer to a Foreign Trust: Guarantee of U.S. Lender's Loan)
- Reg. 1.679-3(f)(2), Example 1 (Deemed Transfers Thru a Foreign Grantor Trust with U.S. Beneficiaries)
- Reg. 1.679-3(f)(2), Example 2 (Deemed Transfers Thru a Foreign Non-Grantor Trust with Foreign Beneficiaries)
- Reg. 1.679-3(f)(2), Example 3 (No Deemed Transfer Thru Foreign Trust)
- Reg. 1.679-4(b)(2)(ii), Example (Transfer of Property to Foreign Trust for Partial Consideration)
- Reg. 1.679-4(d)(7), Example 1 (Demand Note Is Not a Qualified Obligation)
- Reg. 1.679-4(d)(7), Example 2 (Private Annuity for Life Is Not a Qualified Obligation)
- Reg. 1.679-4(d)(7), Example 3 (Loan From Unrelated Party to a Foreign Trust Meets FMV Exception)
- Reg. 1.679-4(d)(7), Example 4 (Transfer of Property to Foreign Trust for 10 year Term Obligation)
- Reg. 1.679-4(d)(7), Example 5 (Transfer of Property to Foreign Trust for 3 Year Term Obligation)
- Reg. 1.679-5(c), Example 1 (Pre-Immigration Trust - NRA Becomes Resident Alien)
- Reg. 1.679-5(c), Example 2 (Pre-Immigration Trust - NRA Loses Power to Revest & Then Becomes RA)
- Reg. 1.679-6(c), Example (Outbound Migration of Domestic Trust)
- Reg. 1.684-1(d), Example 1 (Gain on Transfer of Property to Non-Grantor Foreign Trust)
- Reg. 1.684-1(d), Example 2 (Gain (But Not Loss) on Transfers to Non-Grantor Foreign Trust)
- Reg. 1.684-1(d), Example 3 (Gain on Transfer to Non-Grantor Foreign Trust for Partial Consideration)
- Reg. 1.684-1(d), Example 4 (Gain on Transfer to Non-Grantor Foreign Trust for Private Annuity)
- Reg. 1.684-1(d), Example 5 (Gain on Transfer to Related Non-Grantor Foreign Trust for Qualified Obligation)
- Reg. 1.701-2(d), Example 1 (Avoidance of Entity-Level Tax)
- Reg. 1.701-2(d), Example 2 (Avoidance of S Corp Shareholder Requirements)
- Reg. 1.701-2(d), Example 3 (Check-the-Box Planning to Get 901 Credits and to Avoid 10/50 Basket) Video
- Reg. 1.701-2(d), Example 4 (Avoidance of Gain Recognition Under Sections 351(e) and 357(c))
- Reg. 1.704-3(b)(2), Example 1 (Traditional Method of Making 704(c) Allocations)
- Reg. 1.704-3(c)(4), Example 1 (Traditional Method with Curative Allocations for Making 704(c) Allocations)
- Reg. 1.707-1(c), Example 1 (Fixed Guaranteed Payment For Services)
- Reg. 1.707-1(c), Example 2 (Minimum Allocation of Partnership Income as Guaranteed Payment)
- Reg. 1.707-1(c), Example 3 (Fixed Guaranteed Payment & 30% of Loss)
- Reg. 1.707-1(c), Example 4 (Fixed Guaranteed Payment & Capital Gains)
- Reg. 1.708-1(c)(5), Example 1 (Tax Returns for Merged Partnerships)
- Reg. 1.708-1(c)(5), Example 2 ("Assets-Over" Partnership Merger (Deemed Steps Differed From Actual Steps))
- Reg. 1.708-1(c)(5), Example 3 ("Assets-Up" Partnership Merger (Form Respected))
- Reg. 1.708-1(c)(5), Example 4 (Interests-Over Form of Partnership Merger Treated As Assets-Over Form)
- Reg. 1.722-1, Example 1 (Basis of Contributing Partner's Interest With Liabilities Assumed)
- Reg. 1.722-1, Example 2 (Gain on Contribution Into Partnership With Liabilities Assumed)
- Reg. 1.736-1(b)(7), Example 1 (Retiring Partner, Fixed Amount, No Payment for Goodwill)
- Reg. 1.736-1(b)(7), Example 2 (Retiring Partner, Variable Amount, No Payment for Goodwill)
- Reg. 1.736-1(b)(7), Example 3 (Retiring Partner, Fixed Amount, & Payment for Goodwill)
- Reg. 1.736-1(b)(7), Example 4 (Retiring Partner, Fixed Amount, No Payment for Goodwill, 1245 Property)
- Reg. 1.861-3(a)(3)(iii), Example 1 (Dividends Received Deduction for Dividend from Foreign Corporation) Video
- Reg. 1.861-4(b)(1)(ii), Example (Compensation For Services Sourced Based on Payroll Costs)
- Reg. 1.861-13(a)(1)(i)(A) (Ten Statutory Groupings for Characterizing CFC Stock)
- Reg. 1.861-13(c)(1), Example 1 (Characterization of CFC Stock: Asset Method With Two CFCs)
- Reg. 1.861-13(c)(2), Example 2 (Characterization of CFC Stock: Asset Method With One CFC & One 10/50 Corporation)
- Reg. 1.861-13(c)(3), Example 3 (Characterization of CFC Stock: Modified Gross Income Method With Two CFCs)
- Reg. 1.861-18(h), Example 1 (Shrink-Wrap License Sold on Disk Treated as Copyrighted Article)
- Reg. 1.861-18(h), Example 2 (Shrink-Wrap License Sold Over Internet Treated as Copyrighted Article)
- Reg. 1.861-18(h), Example 3 (Use of Computer Disk for 1 Week Treated as Lease of Copyrighted Article)
- Reg. 1.861-18(h), Example 4 (Use of Computer Program Downloaded Over Internet Treated as Lease of Copyrighted Article)
- Reg. 1.861-18(h), Example 5 ("License" For 3 Annual Payments Treated as Sale of Copyright Rights)
- Prop. Reg. 1.861-18(h), Example 19 (E-Book Downloads Are Sales (e.g., Amazon))
- Prop. Reg. 1.861-18(h), Example 20 (Non-Perpetual Right to Downloaded Songs Are Leases)
- Prop. Reg. 1.861-18(h), Example 21 (Movie Streaming is a Cloud Transaction, Movie Downloading is a Lease or a Sale)
- Prop. Reg. 1.861-19(d), Example 1 (Supplying Computing Capacity: Provision of Services)
- Prop. Reg. 1.861-19(d), Example 2 (Supplying Computing Capacity on Dedicated Servers: Provision of Services)
- Prop. Reg. 1.861-19(d), Example 5 (Downloaded Software Not a Cloud Transaction)
- Prop. Reg. 1.861-19(d), Example 6 (Online Word Processing, Etc. Via Browser or App: Provision of Services)
- Prop. Reg. 1.861-19(d), Example 7 (Downloaded Word Processing, Etc.: Lease of Copyrighted Article (e.g., Office 365))
- Reg. 1.863-7(d), Example (Source of Notional Principal Contract Income)
- Prop. Reg. 1.864-6(c)(3)(i), Example 1 (NRA With a US Tax Home Selling Foreign-Produced Inventory Thru a US Office)
- Prop. Reg. 1.864-6(c)(3)(ii), Example 2 (NRA With a US Tax Home Selling Foreign-Purchased Inventory Thru a US Office)
- Prop. Reg. 1.864-6(c)(3)(iii), Example 3 (NRA With a US Tax Home Selling Foreign-Purchased Inventory Thru a US Office & a Foreign Office Materially Participates in the Sales)
- Reg. 1.879-1(a)(7), Example 1 (Community Income - Wages and Separate Property Dividends)
- Reg. 1.879-1(a)(7), Example 2 (Community Income - Sole Proprietorship and Partnership)
- Reg. 1.879-1(a)(7), Example 3 (Community Income - Wages, Sep. Prop. Div.s & Comm. Prop. Div.s)
- Reg. 1.881-3(e), Example 1 (Guarantee of Bank Debt Does Not Create A Financing Arrangement)
- Reg. 1.881-3(e), Example 2 (Back-to-Back Loan Treated as Financing Arrangement)
- Reg. 1.881-3(e), Example 3 (Back-to-Back Loan Treated as Financing Arrangement - DRE)
- Reg. 1.881-3(e), Example 4 (Bank Financing Through Intermediate Entity)
- Reg. 1.881-3(e), Example 5 (Related Persons Treated As Single Intermediate Entity)
- Reg. 1.881-3(e), Example 6 (Related Persons Treated As Single Intermediate Entity)
- Reg. 1.881-3(e), Example 10 (No Reduction in Tax With Issuance of Portfolio Debt)
- Reg. 1.881-3(e), Example 11 (No Reduction in Tax, Cascading Royalties)
- Reg. 1.881-3(e), Example 13 (Significant Reduction in Tax Via Portfolio Interest Exception, Tax Avoidance Plan)
- Reg. 1.881-5(h), Example (US VI Corp Was Not Less Than 25% Owned By Foreign Persons)
- Reg. 1.884-4(a)(4), Example 1 (Branch Interest & Excess Interest)
- Reg. 1.894-1(d)(2)(iii), Example 1 (Dividend Paid by Unrelated Entity to DRHE)
- Reg. 1.894-1(d)(2)(iii), Example 2 (Interest Paid by DRHE to Related Foreign Interest Holder)
- Reg. 1.894-1(d)(2)(iii), Example 3 (Interest Paid by DRHE to Related Foreign Interest Holder)
- Reg. 1.894-1(d)(2)(iii), Example 4 (Reverse Hybrid for One Interest Holder But Not The Other)
- Reg. 1.894-1(d)(2)(iii), Example 5 (Recharacterization of Interest to Dividends Can Reduce U.S. Withholding Taxes)
- Reg. 1.894-1(d)(2)(iii), Example 6 (Payment to Related Tax-Consolidated Entity)
- Reg. 1.894-1(d)(2)(iii), Example 7 (Interest Paid to Unrelated Foreign Bank)
- Reg. 1.894-1(d)(2)(iii), Example 8 (Interest Paid to Foreign Bank Pursuant to a Financing Arrangement)
- Reg. 1.894-1(d)(2)(iii), Example 9 (Royalty to DRHE & Interest to Foreign Holder)
- Reg. 1.894-1(d)(5), Example 1 (Fiscally Transparent ("FT") Entity Not Eligible For Reduced Treaty Rate)
- Reg. 1.894-1(d)(5), Example 2 (One of Two Interest Holders Eligible for Reduced Treaty Rate)
- Reg. 1.894-1(d)(5), Example 3 (Entity & Interest Holder Eligible for Reduced Treaty Rate)
- Reg. 1.894-1(d)(5), Example 4 (Foreign Grantor of Foreign Grantor Trust Eligible For Reduced Treaty Rate)
- Reg. 1.897-1(d)(2)(i), Example (Loan With "Kicker" is a USRPI)
- Reg. 1.897-2(e)(1), Example 1 (U.S. Real Property Holding Corporation -- Interest in Foreign Corporation)
- Temp. Reg. 1.897-5T(b)(5), Example 3 (Outbound 332 Liquidation of USRPI [Including Former USRPHC])
- Temp. Reg. 1.897-5T(c)(2)(iii), Example 1 (Inbound 332 Liquidation of USRPI)
- Temp. Reg. 1.897-5T(c)(3)(ii), Example (Foreign-to-Foreign Spin-off of USRPHC)
- Temp. Reg. 1.897-5T(c)(4)(iv), Example 1 (Inbound D Reorganization: USRPI - Statutory Exception)
- Temp. Reg. 1.897-5T(c)(4)(iv), Example 2 (Inbound D Reorganization: USRPI - Statutory Exception)
- Temp. Reg. 1.897-5T(c)(4)(iv), Example 3 (Inbound D Reorganization: USRPI - Regulatory Limitation)
- Temp. Reg. 1.897-5T(c)(4)(iv), Example 4 (Inbound D Reorganization: USRPI - 897(i) Election)
- Temp. Reg. 1.897-6T(a)(7), Example 1 (Inbound 351 of a USRPI to USRPHC)
- Temp. Reg. 1.897-6T(a)(7), Example 4 (Inbound B Reorganization of a USRPHC)
- Temp. Reg. 1.897-6T(a)(7), Example 5 (Outbound Spin-off by USRPHC)
- Temp. Reg. 1.897-6T(a)(7), Example 6 (Inbound 351 of a USRPI with Treaty Exemption)
- Reg. 1.901-1(c)(4), Example (Foreign Tax Paid in a Credit Year But Relates to a Prior Deduction Year)
- Temp. Reg. 1.902-1(c)(8)(ii), Example (Effect of Liquidation on Pre-1998 Foreign Taxes Paid by 4th Tier Corporation) Video
- Reg. 1.903-1(d)(3), Example 3 (Withholding Tax On Royalties; Attribution Requirement (IP Used Worldwide))
- Reg. 1.903-1(d)(4), Example 4 (Withholding Tax On Royalties; Attribution Requirement (IP Only Used In-Country))
- Reg. 1.904-4(f)(4)(i), Example 1 (Determination of Foreign Branches and Foreign Branch Owner)
- Reg. 1.904-4(f)(4)(ii), Example 2 (Sales of Foreign Branches)
- Reg. 1.904-4(f)(4)(iii), Example 3 (Disregarded Payment for Services From U.S. Owner to FDE)
- Reg. 1.904-4(f)(4)(iv), Example 4 (Sale of Non-Inventory Property to a DRE & Later Sold by the DRE)
- Reg. 1.904-4(n)(4), Example (Passive Income For Less Than 10% Limited Partner)
- Reg. 1.904-5(i)(5), Example 1 (No Look-Thru for Interest [40% Ownership])
- Reg. 1.904-5(i)(5), Example 2 (Look-Thru for Dividend [40% Ownership] Between CFCs)
- Reg. 1.904-5(i)(5), Example 3 (Look-Thru for Dividend & Interest [80% Ownership])
- Temp. Reg. 1.904-5T(i)(5), Example 4 (Look-Thru But No Section 902 Credits)
- Temp. Reg. 1.904-5T(i)(5), Example 5 (Look-Thru for Dividends Between Members of Qualified Group)
- Temp. Reg. 1.904-7T(f)(iv), Example 1 (IRS's Reconstruction of 10/50 Corporation's Historical Earnings & Taxes)
- Temp. Reg. 1.904-7T(f)(iv), Example 2 (IRS is Unable to Reconstruct 10/50 Corporation's Historical Earnings & Taxes)
- Prop. Reg. 1.951-1(h)(3), Example (Subpart F Income Partnership Blocker)
- Reg. 1.951-1(b)(2), Example 1 (Subpart F Income: CFC for Full Year) Video
- Reg. 1.951-1(b)(2), Example 2 (Subpart F Income: CFC for First Part of Year) Video
- Reg. 1.951-1(b)(2), Example 3 (Subpart F Income: CFC for Last Part of Year) Video
- Reg. 1.951-1(b)(2), Example 4 (Hopscotch Rule & PTI Dividend) Video
- Reg. 1.951-1(b)(2), Example 5 (Subpart F Income: CFC for Last Part of Year) Video
- Reg. 1.951-1(e)(6), Example 1 (Pro Rata Share - One Class of Stock)
- Reg. 1.951-1(e)(6), Example 2 (Pro Rata Share - Common and Preferred)
- Reg. 1.951-1(e)(6), Example 3 (Pro Rata Share - Two Classes of Common Treated as One Class)
- Reg. 1.951-1(e)(6), Example 4 (Pro Rata Share - Two Classes of Common & One Class of Preferred)
- Reg. 1.951-1(e)(6), Example 5 (Pro Rata Share - Common & Preferred: Discretionary & Non-Discret. Distrib'n Rights)
- Reg. 1.951-1(e)(6), Example 6 (Pro Rata Share - Restriction on Common Dividends is Disregarded)
- Reg. 1.951-1(e)(6), Example 7 (Pro Rata Share - Redeemable Preferred)
- Reg. 1.951-1(e)(6), Example 8 (Pro Rata Share - Common and Preferred)
- Reg. 1.951-1(e)(6), Example 9 (Pro Rata Share - Certain 304 Transactions)
- Reg. 1.951A-1(d)(3)(iii), Example 1 (Pro Rata Share of Tested Income)
- Reg. 1.951A-1(d)(3)(iii), Example 2 (Pro Rata Share of Tested Income & QBAI: Special Rule for Pref. Stock & Excess Hypothetical Tangible Return)
- Reg. 1.951A-1(e)(3)(i), Example 1 (U.S. Partnership Entity & Aggregate For GILTI)
- Reg. 1.951A-1(e)(3)(ii), Example 2 (U.S. Tiered Partnerships: Entity & Aggregate For GILTI)
- Reg. 1.951A-2(c)(4)(iv)(A), Example 1 (E&P Limit for Sub F Due To FOGEI Loss, With Later Tested Income Plus Sub F Recapture)
- Reg. 1.951A-2(c)(4)(iv)(B), Example 2 (Impact of De Minimis & Full Inclusion Rules On Gross Tested Income)
- Reg. 1.951A-2(c)(4)(iv)(C), Example 3 (Impact of Full Inclusion, High Tax Exception, & Sub F Recapture On Tested Income)
- Reg. 1.951A-2(c)(8)(iii)(A), Example 1 (GILTI High Tax Exception: Payment of Disregarded Interest)
- Reg. 1.951A-2(c)(8)(iii)(D), Example 4 (A CFC With Two DREs and One Foreign Branch Has Two Tested Units)
- Reg. 1.951A-2(c)(8)(iii)(D), Example 4, Alternative Facts 1 (A CFC With Activities, But Not a Taxable Branch, In a Foreign Country)
- Reg. 1.951A-2(c)(8)(iii)(D), Example 4, Alternative Facts 2 (A CFC With Exempted Activities, But Not a Taxable Branch, In a Foreign Country)
- Reg. 1.951A-2(c)(8)(iii)(D), Example 4, Alternative Facts 3 (Tested Units With CFCs As Partners In A Partnership)
- Reg. 1.951A-2(c)(8)(iii)(D), Example 4, Alternative Facts 4 (Tested Units With CFCs As Partners In A Partnership (A Split Transparent Interest))
- Reg. 1.951A-2(c)(8)(iii)(E), Example 5 (CFC Group: CFC Has Nov. 30 Year End and Sale Is On Dec. 15th)
- Reg. 1.954-3(a)(1)(iii), Example 1 (Purchase from Related & Sale to Unrelated) Video
- Reg. 1.954-3(a)(1)(iii), Example 2 (Purchase from Unrelated & Sale to Related) Video
- Reg. 1.954-3(a)(1)(iii), Example 3 (Sale Commission to Foreign Subsidiary) Video
- Reg. 1.954-3(a)(1)(iii), Example 4 (Sale of Lathe Used in Manufacturing Business)
- Reg. 1.954-3(a)(1)(iii), Example 5 (Interest and Service Fees Included as Foreign Base Company Sale Income)
- Reg. 1.954-3(a)(2), Example 1 (Coffee Beans Grown in Same Country)
- Reg. 1.954-3(a)(2), Example 2 (Diamonds Manufactured in Same Country)
- Reg. 1.954-3(a)(3)(iv), Example 1 (Electric Transformers Sold for Use in Same Country)
- Reg. 1.954-3(a)(3)(iv), Example 2 (Sewing Machines Sole to Retailers in Same Country)
- Reg. 1.954-3(a)(3)(iv), Example 3 (Knowledge that Sulfur will be Partly Consumed Outside Country of Delivery)
- Reg. 1.954-3(a)(3)(iv), Example 4 (Sales of Toys for Delivery to Duty Free Port)
- Reg. 1.954-3(a)(4)(ii), Example 1 (Wood Pulp Transformed Into Paper)
- Reg. 1.954-3(a)(4)(ii), Example 2 (Steel Rods Transformed Into Screws & Bolts)
- Reg. 1.954-3(a)(4)(ii), Example 3 (Tuna Processing and Canning)
- Reg. 1.954-3(a)(4)(iv)(d), Example 1 (No Substantial Contribution ("No SC") (No IOM))
- Reg. 1.954-3(a)(4)(iv)(d), Example 2 (Substantial Contribution ("SC") (IOM 1, 5, 6, & 7))
- Reg. 1.954-3(a)(4)(iv)(d), Example 3 (SC With Raw Materials Owned By CM (IOM 1, 3, 4, & 6))
- Reg. 1.954-3(a)(4)(iv)(d), Example 4 (SC Where CM Contracts Out Employees (IOM 1, 3, 5, & 6))
- Reg. 1.954-3(a)(4)(iv)(d), Example 5 (NO SC With Auto'd Mfg. Supervised By Another (No IOM))
- Reg. 1.954-3(a)(4)(iv)(d), Example 6 (SC With Auto'd Mfg. Supervised by FS (IOM 3, 4, 7 and maybe 5 & 6) - Dev'd Software)
- Reg. 1.954-3(a)(4)(iv)(d), Example 7 (SC With Auto'd Mfg. Supervised by FS (IOM 3, 4, 7 and maybe 5 & 6) - Purch'd Software)
- Reg. 1.954-3(a)(4)(iv)(d), Example 8 (SC Mfg. Without Intell. Prop. (IOM 3, 4, 5 & 6))
- Reg. 1.954-3(a)(4)(iv)(d), Example 9 (SC By More Than One CFC (IOM 3, 4, 6 & 7))
- Reg. 1.954-3(a)(4)(iv)(d), Example 10 (SC With Mfe. of Products Designed by CFC (IOM 3, 4 & 7))
- Reg. 1.954-3(a)(4)(iv)(d), Example 11 (SC With Direction and Oversight of Mfg. and Quality Control Through Periodic Visits (IOM 1, 3, 4 & 6))
- Reg. 1.954-3(a)(6)(ii), Example (Manufacturing by Partnership Attributed to Partner)
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(1), Example (One Manufacturing & Two Sales Branches (No Sub F))
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(2), Example (Two Manufacturing Branches: Separate Items (Some Sub F))
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 1 (Attribution (or not) of Branch Mfg. Activities)
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 2 (Two Manufacturing Branches, Compare Sales With Lowest Mfg. Branch Rate (No Sub F))
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 3 (Home Office Not Demonstrably Greater Than High Rate Branches (Sub F))
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 4 (Home Office & Low Rate Branch Demonstrably Greater, Than High Rate Branch)
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 5 (No Tax Rate Differential For Selling Branch)
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 6 (Location of Manufacture When Employees Travel to CM (Sub F))
- Reg. 1.954-3(b)(4), Example 1 (Sales Branch with Tax Rate Differential)
- Reg. 1.954-3(b)(4), Example 2 (Manufacturing Branch with Tax Rate Differential)
- Reg. 1.954-3(b)(4), Example 3 (Trading Branch with Tax Rate Differential)
- Reg. 1.954-3(b)(4), Example 4 (Branch Rule Cannot Be Used Affirmatively to Avoid Subpart F Income)
- Reg. 1.954-3(b)(4), Example 5 (Multiple Sales Branches with Tax Rate Differentials)
- Reg. 1.954-4(b)(3), Example 1 (Services for, or on behalf of, a Related Person: Paid by Related Person)
- Reg. 1.954-4(b)(3), Example 2, [Superseded by Notice 2007-13] (Services for, or on behalf of, a Related Person: Substantial Assistance)
- Reg. 1.954-4(b)(3), Example 3, [Superseded by Notice 2007-13] (Services for, or on behalf of, a Related Person: Clerical and Accounting)
- Reg. 1.954-4(b)(3), Example 4 (Foreign Base Company Services: Performance Guarantee for Superhighway Construction)
- Reg. 1.954-4(b)(3), Example 5 (Foreign Base Company Services: Contract Assignment for Superhighway Construction)
- Reg. 1.954-4(b)(3), Example 6 (Foreign Base Company Services: Contract Assignment as a Performance Guarantee)
- Reg. 1.956-1(b)(4), Example 1 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Not a Principal Purpose)
- Reg. 1.956-1(b)(4), Example 2 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Principal Purpose)
- Reg. 1.956-1(b)(4), Example 3 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Back to Back Loans) Video
- Reg. 1.956-1(b)(4), Example 4 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Use of Unrelated Bank)
- Reg. 1.956-1(b)(4), Example 5 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Arm's Length Transactions)
- Reg. 1.956-1(b)(4), Example 6 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Arm's Length Loan & Loan Repayment)
- Reg. 1.956-1(b)(4), Example 7 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Loan Funded Thru Equity in Foreign Partnership)
- Reg. 1.956-1(b)(4), Example 8 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Loan Funded Thru Debt to Foreign Partnership)
- Reg. 1.956-1(e)(6)(vi), Example 1 (Zero Basis Investment in U.S. Property)
- Reg. 1.956-1(e)(6)(vi), Example 2 (Normal Basis Investment in U.S. Property)
- Reg. 1.956-1(e)(6)(vi), Example 3 (956 Basis on Transfer to Related Party)
- Reg. 1.956-2(c)(3), Example 1 (U.S. Property - Pledge of CFC Assets) Video
- Reg. 1.956-2(c)(3), Example 2 (U.S. Property - CFC Guarantee of Loan to U.S. Person)
- Reg. 1.956-2(c)(3), Example 3 (U.S. Property - Pledge of >2/3 of CFC Stock with Negative Covenants) Video
- Reg. 1.956-2(c)(3), Example 4 (U.S. Property - Pledge of CFC Assets)
- Reg. 1.956-3(b)(2)(ii), Example 1 (U.S. Property - Receivables Acquired by Partnership)
- Reg. 1.956-3(b)(2)(ii), Example 2 (U.S. Property - Receivables Acquired by Nominee)
- Reg. 1.956-3(b)(2)(iii), Example (U.S. Property - Receivable Swap / Pooling Arrangement)
- Reg. 1.956-3(b)(2)(iv), Example 1 (U.S. Property - Financing Thru Unrelated Party (Inventory))
- Reg. 1.956-3(b)(2)(iv), Example 2 (U.S. Property - Financing Thru Unrelated Bank and Unrelated Party (Inventory))
- Reg. 1.956-3(b)(2)(iv), Example 3 (U.S. Property - Financing Thru Unrelated Party (Trade Receivables))
- Reg. 1.956-3(c), Example (U.S. Property - Financing With Substitution of U.S. Obligor)
- Reg. 1.956-4(b)(3), Example 1 (U.S. Property Held Indirectly Through Foreign Partnership)
- Reg. 1.956-4(b)(3), Example 2 (U.S. Property Held Indirectly Through Foreign Partnership with Special Allocation)
- Reg. 1.956-4(b)(3), Example 3 (U.S. Property Held Indirectly Through Partnership Special Allocations of Income and Gain)
- Reg. 1.956-4(c)(4), Example 1 (CFC Loan to Foreign Partnership With Related U.S. Partners)
- Reg. 1.956-4(c)(4), Example 2 (CFC Loan to Foreign Partnership With No Related U.S. Partners)
- Reg. 1.956-4(c)(4), Example 3 (CFC Guarantee of Loan to Foreign Partnership With Related U.S. Partner)
- Reg. 1.956-4(c)(4), Example 4 (CFC Loan to Foreign Partnership & Distribution to Related U.S. Partner)
- Reg. 1.957-1(c), Example 8 (>50% Ownership of Value & At Least 10% of Vote Makes a CFC)
- Reg. 1.957-1(c), Example 9 (>50% Ownership of Value (Thru Publicly Traded Co.) & At Least 10% of Vote Makes a CFC)
- Reg. 1.958-1(b), Example (Indirect Ownership Thru Foreign Corporations; Attribution Stops with First U.S. Person Going Up the Chain)
- Reg. 1.958-1(d), Example 1 (Indirect Ownership Thru Foreign Corporations)
- Reg. 1.958-1(d), Example 2 (Indirect Ownership Thru Foreign Partnerships & Foreign Corporations)
- Reg. 1.958-1(d), Example 3 (Indirect Ownership Thru Foreign Trust)
- Reg. 1.958-1(d), Example 4 (Indirect Ownership Thru Foreign Estate)
- Reg. 1.958-1(d)(3)(i), Example 1 (U.S. Partnership Owns CFC, With One Partner as a U.S. Shareholder)
- Reg. 1.958-1(d)(3)(ii), Example 2 (Tiered U.S. Partnerships Own a CFC)
- Reg. 1.958-2(f), Example 1 (9% Direct Owner Treated As U.S. Shareholder Thru Constructive Ownership)
- Reg. 1.958-2(f), Example 2 (More Than 50% Ownership of a Corp Thru an Entity is Treated as 100% Constructive Ownership)
- Reg. 1.958-2(g), Example 1 (Use Higher of 1.958-1 Attribution or 1.958-2 Attribution)
- Reg. 1.958-2(g), Example 2 (Use Higher of 1.958-1 Attribution or 1.958-2 Attribution, Thru Domestic C Corp)
- Reg. 1.958-2(g), Example 3 (Downward Attribution Thru Partnership & Corp)
- Reg. 1.958-2(g), Example 4 (No Downward Attribution From Foreign Corp (Old Law))
- Reg. 1.958-2(g), Example 5 (No Family Attribution From Foreign Persons)
- Reg. 1.958-2(g), Example 6 (Family Attribution From U.S. Spouse)
- Reg. 1.960-2(b)(5), Example (Deemed Paid Foreign Income Taxes: Subpart F Income Inclusion)
- Reg. 1.960-2(c)(7)(i), Example 1 (Deemed Paid Foreign Income Taxes: GILTI Inclusion)
- Reg. 1.960-2(c)(7)(ii), Example 2 (Deemed Paid Foreign Income Taxes: GILTI Inclusion, CFC Owned Thru P'ship)
- Reg. 1.960-3(e)(1), Example 1 (Foreign Income Taxes Deemed Paid Under Sec. 960(b) and Accounting for PTEP)
- Reg. 1.960-3(e)(2), Example 2 (Tracking PTEP & PTEP Group Taxes Thru Tiers of CFCs)
- Prop. Reg. 1.965-1(g), Example 1 (Special Non-Attribution Rule For P'ships in Defining Specified Foreign Corporations)
- Prop. Reg. 1.965-1(g), Example 2 (Attribution Rule For P'ships in Defining Specified Foreign Corporations)
- Prop. Reg. 1.965-1(g), Example 3 (Determination of Accumulated Post-1986 Deferred Foreign Income (All E&P was PTI & DFI was zero))
- Prop. Reg. 1.965-1(g), Example 4 (Determination of Status as a DFIC or an E&P Deficit Foreign Corp (Solely a DFIC))
- Prop. Reg. 1.965-1(g), Example 5 (Determination of Status as a DFIC or an E&P Deficit Foreign Corp (Neither a DFIC Nor a Def. Corp))
- Prop. Reg. 1.965-1(g), Example 6 (Application of Currency Translation Rules)
- Prop. Reg. 1.965-1(g), Example 7 (Determination of Cash Measurement Dates and Pro Rata Shares of Cash Positions)
- Prop. Reg. 1.965-1(g), Example 8 (Determination of Section 958(a) U.S. Shareholder in case of a Controlled Domestic Partnership)
- Reg. 1.986(a)-1(a)(2)(iv)(D), Example (Corp. Elects To Use The Spot Rate To Translate Non-Functional Currency Taxes of Dollar QBUs)
- Reg. 1.987-1(b)(7), Example 1 (Not a Section 987 QBU: Disregarded Entity Holding Stock & Servicing a Debt)
- Reg. 1.987-1(b)(7), Example 2 (Section 987 QBU: Disregarded Entities with Active Businesses)
- Reg. 1.987-1(b)(7), Example 3 (Section 987 QBU: Election to Treat Separate QBUs as One QBU)
- Reg. 1.987-1(b)(7), Example 4 (Section 987 QBU: Aggregate Partnerships)
- Reg. 1.987-1(b)(7), Example 5 (Section 987 QBU: U.S. Corp with 3 QBUs)
- Reg. 1.987-2(c)(10), Example 1 (Section 987: Disregarded Interbranch Transaction)
- Reg. 1.987-2(c)(10), Example 2 (Section 987: Transfer to a Directly Owned Section 987 QBU)
- Reg. 1.987-2(c)(10), Example 3 (Section 987: Intercompany Sale of Property Between Section 987 QBUs)
- Reg. 1.987-2(c)(10), Example 4 (Section 987: Sale of Property by a Section 987 QBU)
- Reg. 1.987-2(c)(10), Example 8 (Section 987: Conversion of Disregarded Entity To P'ship via Sale)
- Reg. 1.987-2(c)(10), Example 9 (Section 987: Conversion of Disregarded Entity To P'ship via Contribution)
- Reg. 1.987-2(c)(10), Example 10 (Section 987: Contribution of Assets to Corporation)
- Reg. 1.987-2(c)(10), Example 11 (Section 987 QBU: Circular Transfers)
- Reg. 1.987-2(c)(10), Example 12 (Section 987 QBU: Transfers Without Substance)
- Reg. 1.988-1(a)(11)(ii), Example (Sale of Stock Treated as Section 988 Transaction)
- Reg. 1.1001-1(e)(2), Example 1 (Part Gift and Part Sale: Proceeds Greater Than Basis)
- Reg. 1.1001-1(e)(2), Example 2 (Part Gift and Part Sale: Proceeds Less Than Basis)
- Reg. 1.1001-1(e)(2), Example 3 (Part Gift and Part Sale: Proceeds Equal Basis)
- Reg. 1.1001-1(e)(2), Example 4 (Part Gift and Part Sale: Proceeds & FMV Less Than Basis)
- Reg. 1.1001-2(c), Example 1 (Sales Proceeds Include Liabilities Assumed By Purchaser)
- Reg. 1.1015-4(b), Example 1 (Part Gift and Part Sale: Proceeds Equal Basis)
- Reg. 1.1015-4(b), Example 2 (Part Gift and Part Sale: Proceeds Greater Than Basis)
- Reg. 1.1015-4(b), Example 3 (Part Gift and Part Sale: Proceeds Less Than Basis)
- Reg. 1.1015-4(b), Example 4 (Part Gift and Part Sale: Proceeds & FMV Less Than Basis)
- Reg. 1.1031(b)-1(b), Example 1 (Two Party Like-Kind Exchange: Partial Boot)
- Reg. 1.1031(d)-2, Example 1 (Two Party Like-Kind Exchange: Assumption of Liabilities)
- Reg. 1.1032-3(e), Example 1 (Subsidiary Exchange of Parent Stock for a Truck) Video
- Reg. 1.1032-3(e), Example 2 (Subsidiary Exchange of Option on Parent Stock for a Truck)
- Reg. 1.1032-3(e), Example 3 (Partnership Exchange of Grandparent Stock for a Truck)
- Reg. 1.1032-3(e), Example 4 (Parent Stock used as Compensation for Subsidiary Employee) Video
- Reg. 1.1032-3(e), Example 5 (Parent Stock Purchased At A Discount by Subsidiary's Employee)
- Reg. 1.1032-3(e), Example 6 (Parent Stock Subject to a Substantial Risk of Forfeiture)
- Reg. 1.1032-3(e), Example 7 (Parent Stock Subject to a Substantial Risk of Forfeiture)
- Reg. 1.1032-3(e), Example 8 (Parent Stock Option Used As Compensation for Subsidiary Employee)
- Reg. 1.1032-3(e), Example 9 (Owner's Transfer of Parent Stock to Subsidiary's Employee)
- Reg. 1.1239-1(c)(5), Example 1 (Gain on Sale From Shareholder to Corp Is Ordinary Income)
- Reg. 1.1239-1(c)(5), Example 2 (Gain on Sale From Parent to Subsidiary Is Ordinary Income)
- Reg. 1.1248-8(b)(7), Example 1 (Section 1248 Gain - Sale After 351 Exchange of Property)
- Reg. 1.1248-8(b)(7), Example 2 (Section 1248 Gain - Sale After 351 Exchange of CFC Stock)
- Reg. 1.1248-8(b)(7), Example 3 (Section 1248 Gain - Sale After 351 Exch. of CFC Stock to U.S. Subsidiary)
- Reg. 1.1248-8(b)(7), Example 4 (Section 1248 Gain - Sale After Foreign to Foreign C Reorganization)
- Reg. 1.1248-8(b)(7), Example 5 (Section 1248 Gain - Sale After Triangular C Reorganization)
- Reg. 1.1248-8(b)(7), Example 6 (Section 1248 Gain - Sale After Triangular C Reorganization)
- Reg. 1.1248-8(b)(7), Example 7 (Section 1248 Gain - Sale After B Reorganization)
- Reg. 1.1248-8(b)(7), Example 8 (Section 1248 Gain - Sale After Upstream C Reorganization)
- Reg. 1.1248-8(c)(3), Example (Section 1248 Gain - Sale After 332 Liquidation)
- Reg. 1.1291-1(b)(8)(iv), Example 1 (Indirect Ownership of a PFIC Partly Thru a U.S. Corp)
- Reg. 1.1291-1(b)(8)(iv)(B), Example 2 ("Top-Down" Approach For Ownership of a PFIC Thru Foreign Partnerships)
- Reg. 1.1295-1(d)(2)(i), Example (Who Makes QEF Elections When Partnerships Own PFICs?)
- Reg. 1.1295-1(d)(3)(ii), Example (A QEF Election Only Applies to the Foreign Corporation For Which the Election is Made)
- Reg. 1.1295-1(i)(3), Example (QEF Election Automatically Terminated With MTM Election)
- Reg. 1.1296-1(a)(3)(iii), Example (Gain from MTM Election in Year After Acquisition Is Included in Unreversed Inclusions) Video
- Reg. 1.1296-1(c)(7), Example 1 (MTM Election Made in First PFIC Year, Which Was After Acquisition Year) Video
- Reg. 1.1296-1(c)(7), Example 2 (Gain Recognized in Year Ceased to be a PFIC Was Long-Term Capital Gain) Video
- Reg. 1.1296-1(c)(7), Example 3 (Ordinary Loss On Sale of 1296 Stock Because Loss Did Not Exceed Unreversed Inclusions) Video
- Reg. 1.1296-1(c)(7), Example 4 (Loss Recognized in Year Ceased to be a PFIC Was Long-Term Capital Loss) Video
- Reg. 1.1296-1(c)(7), Example 5 (Ordinary & Capital Loss On Sale of 1296 Stock Because Loss Exceeded Unreversed Inclusions) Video
- Reg. 1.1296-1(c)(7), Example 6 (MTM Election With Two Lots of Stock (1 Gain & 1 Loss)) Video
- Reg. 1.1296-1(d)(2)(ii), Example (U.S. Partner Makes MTM Election Owning PFIC Thru Foreign P'ship) Video
- Reg. 1.1296-1(d)(5)(ii), Example (Pre-Residency PFIC Share Acquisition With a MTM Election in First Year of U.S. Residency) Video
- Reg. 1.1296-1(h)(4), Example 1 (QEF Election, Then MTM Election, Then Stock Ceases To Be Marketable) Video
- Reg. 1.1296-1(h)(4), Example 2 (QEF Election, Then MTM Election, Then Stock Ceases To Be Marketable, Then Stock Becomes Marketable Again) Video
- Reg. 1.1296-1(i)(4), Example 1 (Coordination Rule Between Code §1291 & MTM Election) Video
- Prop. Reg. 1.1297-1(b)(2), Example (Consolidated Group Dividends Not Excluded From Gross Income for PFIC Testing)
- Prop. Reg. 1.1297-1(d)(1)(v)(B), Example (CFC That Was Publicly Traded Must Use Value For PFIC Asset Test)
- Prop. Reg. 1.1297-1(d)(2)(iv), Example (PFIC Testing: Dual Character Assets (Stock, a Note & a Building) Each Treated As Two Assets)
- Prop. Reg. 1.1297-2(b)(3)(i), Example 1 (25% Look-Through Rule Depends on Entity Being Tested)
- Prop. Reg. 1.1297-2(b)(3)(ii), Example 2 (Disposition of a Look-Through Subsidiary In The Fourth Quarter)
- Reg. 1.1298-1T(g), Example 1 (Form 8621: PFIC Annual Filing Requirement Through Partnerships)
- Reg. 1.1298-1T(g), Example 2 (Form 8621: PFIC Annual Filing --$25,000 De Minimis Exception)
- Reg. 1.1298-1T(g), Example 3 (Form 8621: PFIC Annual Filing --$25,000 De Minimis Exception)
- Reg. 1.1298-1T(g), Example 4 (Form 8621: PFIC Annual Filing --$5,000 Indirect De Minimis Exception)
- Reg. 1.1361-1(g)(1)(ii), Example 1 (U.S. Corp Was Not an S Corp Because NRA Spouse Owned Shares Under Community Property Laws)
- Reg. 1.1361-1(g)(1)(ii), Example 2 (U.S. Corp Was an S Corp Because Foreign Spouse Elected to be Treated as a US Resident)
- Reg. 1.1361-4(a)(2)(ii), Example 1 (Qualified Stock Purchase & QSub Election)
- Reg. 1.1361-4(a)(2)(ii), Example 2 (Stock for Stock Exchange & QSub Election)
- Reg. 1.1361-4(a)(2)(ii), Example 3 (Contribution & QSub Election - Drop & Check)
- Reg. 1.1361-4(a)(2)(iv), Example (Redemption & QSub Election)
- Reg. 1.1361-5(a)(4), Example 1 (Termination of QSub Election upon Termination of Parent's "S" Election) Video
- Reg. 1.1361-5(a)(4), Example 2 (Termination of QSub Election due to Transfer of QSub Stock)
- Reg. 1.1361-5(a)(4), Example 3 (No Termination of QSub Election on Stock Transfer Between QSub and Parent) Video
- Reg. 1.1361-5(a)(4), Example 4 (Termination of "S" and QSub Elections due to 80% Acquisition of S Corp by C Corp)
- Reg. 1.1361-5(a)(4), Example 5 (Termination of QSub Election due to 80% Acquisition of QSub by C Corp)
- Reg. 1.1361-5(b)(3), Example 8 ("F" Reorganization Upon S Corp Merger into its QSub)
- Reg. 1.1361-5(b)(3), Example 9 (Sale of QSub Triggers a Deemed 351 Exchange to the Purchaser)
- Prop. Reg. 1.1402(a)-2(i), Example (Limited Partners for Self-Employment Purposes)
- Reg. 1.1441-7(f)(2)(ii), Example 1 (Withholding Required For Conduit Financing Arrangement)
- Reg. 1.1441-7(f)(2)(ii), Example 3 (Withholding Required For Conduit Financing Arrangement)
- Reg. 1.1446-5(f), Example 1 (Foreign Person Not Treated As Owner of Trust)
- Reg. 1.6013-6(a)(2)(v), Example (If You Make a 6013(g) Election, You Can't Claim You Are a Nonresident Under a Treaty)
- Reg. 1.6013-6(c), Example 1 (US Citizen & NRA Spouse Make 6013(g) Election)
- Reg. 1.6013-6(c), Example 2 (New US Resident Alien & NRA Spouse Make 6013(g) Election)
- Reg. 1.6013-6(c), Example 3 (6013(g) Election Suspended During Intervening NRA Years)
- Reg. 1.6038A-1(m), Example 1 (Form 5472: U.S. Partnership With Two Reporting Corporations) Video
- Reg. 1.6038A-1(m), Example 2 (Form 5472: U.S. Branch of Foreign Corporation)
- Reg. 1.6038A-1(m), Example 3 (Form 5472: <25% Foreign Shareholder)
- Reg. 1.6038A-1(m), Example 4 (Form 5472: Direct & Indirect 25% Foreign Shareholders)
- Reg. 1.6038A-1(m), Example 5 (Form 5472: Sec. 482 Control Even Though Only 25% Ownership)
- Reg. 1.6038A-1(m), Example 6 (Form 5472: No Sec. 482 Control With 25% Ownership)
- Reg. 1.6038A-1(m), Example 7 (Form 5472: No Sec. 318(a)(3)(C) Attribution to Cause U.S. Corporation to be a Reporting Corporation)
- Reg. 1.6038A-2(b)(9), Example 1 (5472 Reporting for U.S. Disregarded Entity) Video
- Reg. 1.6038A-2(b)(9), Example 2 (5472 Reporting for Transactions Between U.S. Disregarded Entities)
- Reg. 1.6038D-6(b)(4), Example 1 (Form 8938: Closely Held & Constructive Ownership)
- Reg. 1.6038D-6(b)(4), Example 2 (Form 8938: Aggregation Rule & Reporting Threshold)
- Reg. 1.6038D-6(b)(4), Example 3 (Form 8938: Aggregation Rule & Entity With Active Business)
- Reg. 1.6046-1(a)(3), Examples 2 & 3 (Form 5471: Category 2 Filer)
- Reg. 1.6046-1(i)(2), Example (Form 5471: Category 3 Filer, No Re-Application of Family Attribution)
- Reg. 1.6694-1(b)(6), Example 1 (Two Attorneys in Same Firm Advising on Client's Tax Return: Primary Responsibility For a Position)
- Reg. 1.6694-1(b)(6), Example 3 (One Attorney Passing Along Advice of Another Attorney in the Same Firm: Primary Responsibility For a Position)
- Reg. 1.6694-1(b)(6), Example 4 (Potential For Two Sec. 6694 Penalties With Attorneys From Different Firms)
- Reg. 1.6694-1(e)(3), Example 1 (Verification of Info: No Reasonable Inquiries Were Made)
- Reg. 1.6694-1(e)(3), Example 2 (Verification of Info: Reasonable Inquiries Were Made)
- Reg. 301.7701(b)-4(d), Example 1 (Residency Starting Date & Residency Termination Date (De Minimis on Both Ends))
- Reg. 301.7701(b)-4(d), Example 2 (Residency Starting Date & Residency Termination Date (De Minimis on Front End Only))
- Reg. 301.7701(b)-4(d), Example 3 (Residency Starting Date & Residency Termination Date (De Minimis on Back End Only))
- Reg. 301.7701(b)-4(d), Example 4 (Residency Starting Date & Residency Termination Date (De Minimis on Front or Back End, But Not Both))
- Reg. 1.7874-1(g), Example 1 (Inversion Via Triangular Merger with Hook Stock)
- Reg. 1.7874-1(g), Example 2 (Outbound Asset Reorganization as an Internal Group Restructuring)
- Reg. 1.7874-1(g), Example 3 (Outbound 351 of Stock as an Internal Group Restructuring)
- Reg. 1.7874-1(g), Example 4 (Outbound 351 of Stock as an Internal Group Restructuring)
- Reg. 1.7874-1(g), Example 5 (Outbound 351 of Stock Not an Internal Group Restructuring)
- Reg. 1.7874-1(g), Example 6 (Outbound Reorganization as an Internal Group Restructuring (Hook Stock))
- Reg. 1.7874-1(g), Example 7 (Loss of Control in Outbound B Reorganization)
- Reg. 1.7874-1(g), Example 8 (Outbound of Partnership as an Internal Group Restructuring
- Reg. 1.7874-2(k), Example 1 (Indirect Asset Acquisition Thru Stock of Domestic Corporation)
- Reg. 1.7874-2(k), Example 2 (Indirect Asset Acquisition Thru a Partnership Interest)
- Reg. 1.7874-2(k), Example 3 (Indirect Asset Acquisition - Outbound Triangular B Reorganization)
- Reg. 1.7874-2(k), Example 4 (No Indirect Asset Acquisition Thru Stock of Foreign Corp.)
- Reg. 1.7874-2(k), Example 5 (Indirect Asset Acquisition by Multiple Foreign Corps)
- Reg. 1.7874-2(k), Example 6 (Direct Asset Acquisition by Multiple Foreign Corps)
- Reg. 1.7874-2(k), Example 7 (Indirect Asset Acquisition of Multiple Domestic Corps)
- Reg. 1.7874-2(k), Example 8 (Stock Held "By Reason of" - Exchange of Stock & Other Property)
- Reg. 1.7874-2(k), Example 9 (Stock Held "By Reason of" - Divisive D Reorganization)
- Reg. 1.7874-2(k), Example 10 (Stock Held "By Reason of" - Outbound 351 By Partnership)
- Reg. 1.7874-2(k), Example 11 (Publicly Traded Foreign Partnership Treated as Domestic Corporation)
- Reg. 1.7874-2(k), Example 12 (Publicly Traded Foreign Partnership Not a Surrogate Foreign Corporation)
- Reg. 1.7874-2(k), Example 13 (Publicly Traded Foreign Partnership a SFC But Not a Domestic Corporation)
- Reg. 1.7874-2(k), Example 14 (Warrant For To-Be-Issued Shares Treated as Equity in Corporation)
- Reg. 1.7874-2(k), Example 15 (Option For Outstanding Shares Not Treated as Equity in Corporation)
- Reg. 1.7874-2(k), Example 16 (Warrant Treated as Equity in Outbound Asset Sale)
- Reg. 1.7874-2(k), Example 17 (Stock in Subsidiary Treated as Stock of Foreign Corporation)
- Reg. 1.7874-2(k), Example 18 (Partnership Interest Treated as Stock of Foreign Corporation)
- Reg. 1.7874-2(k), Example 19 (Stock Held "By Reason of" - Creditor Treated as a Shareholder)
- Reg. 1.7874-2(k), Example 20 (Deemed Inbound F Reorganization Due to SFC Status)
- Reg. 1.7874-2T(k), Example 21 (Multi - Step Acquisition Rule)
- Temp. Reg. 1.7874-4T(j), Example 1 (Stock Exchanged for Marketable Securities Disregarded in Ownership Fraction)
- Temp. Reg. 1.7874-4T(j), Example 2 (Property Acquired with a Principal Purpose of Avoiding Section 7874)
- Temp. Reg. 1.7874-4T(j), Example 3 (Property Acquired with a Principal Purpose of Avoiding Section 7874)
- Temp. Reg. 1.7874-4T(j), Example 4 (Nonqualified Property Exception: Stock of Corporation Joining EAG in Related Transaction)
- Temp. Reg. 1.7874-4T(j), Example 4, Alternative Facts (Disqualified Stock Exception: No Increase to FMV of Assets or Decrease of Liabilities of Acquiror)
- Temp. Reg. 1.7874-4T(j), Example 5 (De minimis Exception to Exclusion of Disqualified Stock)
- Temp. Reg. 1.7874-4T(j), Example 6 (Obligation of Expanded Affiliated Group Satisfied with Stock)
- Temp. Reg. 1.7874-4T(j), Example 6, Alternative Facts (Obligation of EAG Satisfied with Stock - Outbound Asset Reorganization)
- Temp. Reg. 1.7874-4T(j), Example 7 ("Over-The-Top" Stock Transfer)
- Temp. Reg. 1.7874-4T(j), Example 8 (Disqualified Stock Interaction with Internal Group Restructuring Rule)
- Temp. Reg. 1.7874-4T(j), Example 9 (Disqualified Stock Interaction with Loss of Control Rule (No Loss of Control))
- Temp. Reg. 1.7874-4T(j), Example 9, Alternative Facts (Disqualified Stock Interaction with Loss of Control Rule (Loss of Control))
- Temp. Reg. 1.7874-5T(b), Example (Stock Held "By Reason of" - Retained Status After Sale)
- Temp. Reg. 1.7874-6T(g), Example 1 (U.S. Parented Group Exception Not Available)
- Temp. Reg. 1.7874-6T(g), Example 2 (U.S. Parented Group Exception Available: F Reorganization & Sale)
- Temp. Reg. 1.7874-6T(g), Example 3 (U.S. Parented Group Exception Available: Spin-Offs)
- Temp. Reg. 1.7874-6T(g), Example 4 (Foreign Parented Group Exception)
- Temp. Reg. 1.7874-6T(g), Example 4, Alternative Facts (Foreign Parented Group Exception Not Available)
- Reg. 1.7874-7T(g), Example 1 (Excess Nonqualified Property Increases 7874 Ownership Fraction)
- Reg. 1.7874-7T(g), Example 2 (Application of De Minimis Exception)
- Reg. 1.7874-7T(g), Example 3 (Foreign Acquiring Corporation Not Common Parent of EAG)
- Reg. 1.7874-8T(h), Example 1 (Multiple Domestic Entity Acquisitions)
- Reg. 1.7874-8T(h), Example 2 (Multiple Domestic Entity Acquisitions- Effect of Redemptions)
- Reg. 1.7874-8T(h), Example 3 (Multiple Domestic Entity Acquisitions- Effect of Redemptions & Stock Split)
- Reg. 1.7874-9T(f), Example 1 (Third-Country Transaction)
- Reg. 1.7874-9T(f), Example 1, Alternative Facts (iii) (Third-Country Transaction: Change in Tax Residence)
- Reg. 1.7874-9T(f), Example 1, Alternative Facts (iv) (Third-Country Transaction: Triangular Acquisition)
- Reg. 1.7874-11T(e), Example (Effect of Inversion Gain)
