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DISCLAIMER: These materials do not, and are not intended to, constitute legal or tax advice. You should consult an attorney or tax advisor for individual advice regarding your own situation. Although we have made considerable efforts to be thorough in the construction of these pages, we offer no assurance that the information posted here is timely, accurate, complete or applicable to any particular set of facts. To the contrary, be aware that some of the material on these pages is out of date, incomplete and/or altered in relation to the official version. These documents are not posted here for commercial use and should not be relied upon for any purpose whatsoever.

Tax Charts Added November 12, 2008

  1. Ward  (NRA Spouse Owned Purported S Corp Stock Under Community Property Laws) More info.
  2. Rev. Rul. 68-21  (In-Kind Redemption to Shareholders in Their Capacity as Shareholders) More info.
  3. Rev. Rul. 69-407  (Pre-Spin Recapitalization) More info.
  4. Rev. Rul. 70-639  (Section 302(b)(3) Complete Termination: Landlord) More info.
  5. Rev. Rul. 71-562  (Section 302(b)(3) Complete Termination: Disregard of Second Son's Acquisition) More info.
  6. Rev. Rul. 76-322  (No PE for Consignment Sales to U.S. Subsidiary) More info.
  7. Rev. Rul. 76-496  (Section 302(b)(3) Complete Termination: Not a Successor Corporation) More info.
  8. Rev. Rul. 76-524  (Section 302(b)(3) Complete Termination: Officer) More info.
  9. Rev. Rul. 77-226  (No DRD for Redemption Integrated with Sale) More info.
  10. Rev. Rul. 77-237  (Substantially Disproportionate Redemption of Both Father & Son) More info.
  11. Rev. Rul. 77-427  (Section 304 Redemption Treated as 302(a) Exchange) More info.
  12. Rev. Rul. 78-422  (304 Transaction Due to Assumption of Liability) More info.
  13. Rev. Rul. 87-88  (Substantially Disproportionate Redemption Multiple Classes of Common) More info.
  14. Rev. Rul. 90-13  (No Surrender of Stock in Pro Rata Partial Liquidation) More info.
  15. Rev. Rul. 99-58  (Continuity of Interest With Stock Repurchases) More info.
  16. Substantially Disproportionate Redemption  [Reg. 1.302-3(b), Example] More info.
  17. Partnership Outbound 351 Exchange  [Reg. 1.367(a)-1T(c)(3)(A), Example] More info.
  18. Pro-Rata Spin-Off By a CFC  [Reg.1.367(b)-5(g), Example 1] More info.
  19. Zero Basis Investment in U.S. Property  [Temp. Reg. 1.956-1T(e)(6)(vi), Ex. 1] More info.
  20. Normal Basis Investment in U.S. Property  [Temp. Reg. 1.956-1T(e)(6)(vi), Ex. 2] More info.
  21. 956 Basis on Transfer to Related Party  [Temp. Reg. 1.956-1T(e)(6)(vi), Ex. 3] More info.
  22. Domestic Spin-offs of CFCs to 100% Domestic Parent  [PLR 200104024] More info.
  23. PE vs. Trade or Bus. "Cherry Picking"  [U.S.-Lux. Inc. Tax Treaty U.S. Treas. Tech. Explan’n Art. 1, Para. 2] More info.
  24. Dual Resident Corp. Example  [U.S.-Lux. Income Tax Treaty U.S. Treas. Tech. Explanation Art. 4, Para. 3] More info.

Tax Charts Added July 17, 2008

  1. Cadbury Schweppes  (Freedom of Establishment and U.K. CFC Legislation)
  2. Hazeltine  (Busted 351 Exchange)
  3. Indofood International Finance Ltd.  (Hypothetical Beneficial Owner Under Indonesia-Netherlands DTA)
  4. Marks & Spencer  (U.K. Group Relief for Non-U.K. Losses)
  5. Prévost Car, Inc.  ("Beneficial Owner" Under Canada-Netherlands Tax Treaty)
  6. Vitale  (Partner in Limited Partnership Engaged in U.S. Trade or Business)
  7. Vodafone 2  (Freedom of Establishment & U.K. CFC Legislation)
  8. Weikel  (351 Exchange Followed by B Reorganization)
  9. Rev. Rul. 55-143  (Nonresident Alien With Funds in Bank Safe-Deposit Box At Time Of Death)
  10. Rev. Rul. 69-413  (Parent of Acquiror Not A Party to A Purported F Reorganization)
  11. Rev. Rul. 73-442  (DISC Single Class of Stock Requirement)
  12. Rev. Rul. 73-605  (Consolidated Tax Liability-Member Payments)
  13. Rev. Rul. 77-479  (Recapitalization Prior to IPO)
  14. Rev. Rul. 78-281  (Non-Functional Currency Borrowing & Purchase)
  15. Rev. Rul. 78-397  (Forward Triangular Merger: Circular Flow of Cash)
  16. Rev. Rul. 79-150  (Conversion of Brazilian "S.A." to "Limitada")
  17. Rev. Rul. 79-289  (D & F Reorganization with Liabilities Exceeding Basis)
  18. Rev. Rul. 80-239  (301 Distribution Thru Conduit Entity)
  19. Rev. Rul. 81-132  (Transferor Ownership Not Attributed in 351 Exchange for Treaty Purposes)
  20. Rev. Rul. 81-247, Situation 1  (COBE - Merger With a Drop of All Assets)
  21. Rev. Rul. 81-247, Situation 2  (COBE - Merger With a Drop of Some Assets)
  22. Rev. Rul. 83-156  (351 Followed by 721)
  23. Rev. Rul. 84-44  (Forward Triangular Merger Not Part of 351 Exchange)
  24. Rev. Rul. 84-104  (Consolidation Treated As Merger In Reverse Triangular Merger)
  25. Rev. Rul. 84-111, Situation 1  (Partnership Conversion to Corporation: Assets Down & Stock Up)
  26. Rev. Rul. 84-111, Situation 2  (Partnership Conversion to Corporation: Assets Up & Assets Down)
  27. Rev. Rul. 84-111, Situation 3  (Partnership Conversion to Corporation: Partnership Interests Down)
  28. Rev. Rul. 87-110  (368 Reorganization of 50% Partner Terminates Partnership)
  29. Rev. Rul. 88-48  ("Sub-All" In C Reorganization With 50% of Assets Sold)
  30. Rev. Rul. 92-85, Situation 1  (FDAP Withholding on 304 Transaction)
  31. Rev. Rul. 92-85, Situation 2  (FDAP Withholding on 304 Transaction)
  32. Notice 94-93  (Domestic Inversion With Disproportionate Shares Issued)
  33. Rev. Rul. 96-29, Situation 1  (F Reorganization Followed By IPO)
  34. Rev. Rul. 96-29, Situation 2  (Forward Triangular Merger Followed By F Reorganization)
  35. Notice 2003-22  (Offshore Deferred Compensation Arrangement (Listed Transaction))
  36. Rev. Rul. 2008-15, Situation 1  (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
  37. Rev. Rul. 2008-15, Situation 2  (Section 4371 Excise Tax on Outbound Reins. & Fgn-to-Fgn Reins.)
  38. Rev. Rul. 2008-15, Situation 3  (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
  39. Rev. Rul. 2008-15, Situation 4  (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
  40. Rev. Rul. 2008-18, Situation 1  (S Election In F Reorg With QSub)
  41. Rev. Rul. 2008-18, Situation 2  (S Election In F Reorg With QSub)
  42. Section 304 Anti-Abuse Rule  [Temp. Reg. 1.304-4T(a), Ex.]
  43. Killer Forward Triangular Merger  [Temp Reg. 1.367(b)-14T(b)(4), Ex.]
  44. Two Party Like-Kind Exchange: Partial Boot [Reg. 1.1031(b)-1(b), Example 1]
  45. Two Party Like-Kind Exchange: Assumption of Liabilities [Reg. 1.1031(d)-2, Example 1]
  46. Ultimate Beneficial Owners Under Derivative Benefits Test  [PLR 200201025]
  47. Ultimately Owned Under Derivative Benefits Test  [PLR 200409025]
  48. Outbound 332 Liquidation With 80% Domestic Subsidiary Corporation  [PLR 200448013]
  49. PFIC Look-Thru For Gain on 25% Owned Subsidiary  [PLR 200604020]
  50. Outbound Forward Triangular Merger With Subsidiaries
  51. Swiss Treaty - LOB: Active Trade or Business Test  [Switz.-U.S. Income Tax Treaty MOU Para. 4, Ex. I]
  52. U.S. Partnership vs. Foreign Partnership  (CFC vs. Non-CFC)

Tax Charts Added June 25, 2008

  1. Sammons  (Constructive Dividend: Partial Vertical Control) More info.
  2. Rev. Rul. 75-493  (Pre-Sale Distribution: 301 Distribution, Liquidation Proceeds, or Sales Proceeds) More info.
  3. Rev. Rul. 77-297  (Three Party Like-Kind Exchange) More info.
  4. Rev. Rul. 83-34  (Successive 351 Transfers (80% Ownership)) More info.
  5. Rev. Rul. 87-76  (COBE for an Investment Company) More info.
  6. Rev. Rul. 90-34  (Three Party Like-Kind Exchange: Direct Transfer) More info.
  7. Notice 2008-10  (Outbound Cash D With a Drop) More info.
  8. Outbound 332 Liquidation of USRPI (Including Former USRPHC)  [Temp. Reg. 1.897-5T(b)(5), Ex. 3] More info.
  9. Killer Forward Triangular Merger  [Temp. Reg. 1.367(b)-14T(b)(4), Example]
  10. Foreign-to Foreign Spin-off of USRPHC  [Temp. Reg. 1.897-5T(c)(3)(ii), Example] More info.
  11. Inbound D Reorganization: USRPI - Statutory Exception  [Temp. Reg. 1.897-5T(c)(4)(iv), Example 1] More info.
  12. Inbound D Reorganization: USRPI - Statutory Exception  [Temp. Reg. 1.897-5T(c)(4)(iv), Example 2] More info.
  13. Inbound D Reorganization: USRPI - Regulatory Limitation  [Temp. Reg. 1.897-5T(c)(4)(iv), Example 3] More info.
  14. Inbound D Reorganization: USRPI - 897(i) Election  [Temp. Reg. 1.897-5T(c)(4)(iv), Example 4] More info.
  15. Inbound 351 of a USRPI to USRPHC  [Temp. Reg. 1.897-6T(a)(7), Example 1] More info.
  16. Inbound B Reorganization of a USRPHC  [Temp. Reg. 1.897-6T(a)(7), Example 4] More info.
  17. Outbound Spin-off by USRPHC  [Temp. Reg. 1.897-6T(a)(7), Example 5] More info.
  18. Inbound 351 of a USRPI with Treaty Exemption  [Temp. Reg. 1.897-6T(a)(7), Example 6] More info.
  19. Foreign Target in 338(g) Election - No Subpart F Income to Purchaser  [PLR 8938031] More info.
  20. Outbound F Reorganization - Sections 367(a)(5) and 1248(f)  [PLR 9533005] More info.
  21. GRA of Stapled Entity Not Triggered in an "Inbound" F Reorganization  [PLR 200507009] (Sec. 367) More info.

Tax Charts Added June 19, 2008

  1. Flowchart - Rudimentary Flowchart of Canadian Outbound Taxation

Tax Charts Added May 15, 2008

  1. Sanford & Brooks Co.  (Annual Accounting) More info.
  2. Gilmore  (Origin of the Claim) More info.
  3. Pasquel  (Isolated U.S. Loan Did Not Cause NRA To Be Engaged in U.S. Trade or Business) More info.
  4. The Scottish American Investment Co., Ltd  (Investment Activities Did Not Rise to Level of U.S. Trade or Bus.) More info.
  5. SDI Netherlands B.V.  (Cascading Royalties) More info.
  6. Rev. Rul. 70-496  (Classic 304 Transaction) More info.
  7. Rev. Rul. 73-427  ("Squeeze Out" Merger - Circular Flow of Cash) More info.
  8. Rev. Rul. 74-27  (Municipal Bond "Repo" Agreements) More info.
  9. Rev. Rul. 74-269  (Recapitalization of Common For Preferred) More info.
  10. Rev. Rul. 77-209  (Section 902 Credits and "Fiscal Unity") More info.
  11. Rev. Rul. 77-307  (Substantially All Properties in Reverse Triangular Merger) More info.
  12. Rev. Rul. 77-428 Situation 1  (Downstream Forward Triangular Merger) More info.
  13. Rev. Rul. 77-428 Situation 2  (Upstream Reverse Triangular Merger) More info.
  14. Rev. Rul. 77-449  (Successive 351 Transfers) More info.
  15. Rev. Rul. 78-130  (Outbound 351 & Asset Reorg Recast as a Triangular C Reorg) More info.
  16. Rev. Rul. 80-362  (Cascading Royalties) More info.
  17. Rev. Rul. 89-57  (304 Transaction with >50% Value But Not >50% Vote) More info.
  18. Rev. Rul. 2008-1  (US Dollar Denominated Derivative Contract Treated As Euro Denomin. Debt) More info.
  19. Rev. Rul. 2008-5  (Loss Disallowed on Wash Sale to Roth IRA) More info.
  20. Rev. Rul. 2008-25 (Multi-Step Reorganization Was a Qualified Stock Purchase)
  21. Qualified Stock Purchase & QSub Election [Reg. 1.1361-4(a)(2)(ii), Ex. 1] More info.
  22. Stock for Stock Exchange & QSub Election [Reg. 1.1361-4(a)(2)(ii), Ex. 2] More info.
  23. Contribution & QSub Election - Drop & Check [Reg. 1.1361-4(a)(2)(ii), Ex. 3] More info.
  24. Redemption & QSub Election [Reg. 1.1361-4(a)(2)(iv), Example] More info.
  25. TAM 9830002 (Discharge of Indebtedness by Direct & Indirect Shareholders) (Sec. 108) More info.
  26. Equiv. Beneficiary Under U.S.-U.K. Inc. Tax Treaty  (U.S.-U.K. Inc. Tax Treaty Treas. Tech. Explanation Art. 23, Para 3) More info.

Tax Charts Added March 18, 2008

  1. Electronic Arts  (Contract Manufacturing in Puerto Rico)

Tax Charts Added February 1, 2008

  1. Pauline Ach (Corporation's Profits Allocated to Beneficial Owner) More info.
  2. Basye (Partnership Attempt to Deflect Compensation to Retirement Plan) More info.
  3. Bruun (Landlord Taxation of Leasehold Improvements) More info.
  4. Corliss v. Bowers (Income of Revocable (Grantor) Trust Taxed to Grantor) More info.
  5. European Naval Stores Co. (Foreign Corporation Not Engaged in U.S. Trade or Business) More info.
  6. F. & R. Lazarus & Co. (Transfer of Legal Title was Security for a Loan) More info.
  7. Phipps (Judicial Creation of Hovering Deficit Rule) More info.
  8. Estate of Putnam (Dividend Declared but Not Paid is Not Yet Taxable) More info.
  9. Rev. Rul. 63-29 (COBE: Acquiror Pre-Reorg Sale of its Assets for Cash) More info.
  10. Rev. Rul. 67-158 Situation 1 (Section 911 Exclusion of Partner's Distributive Share) More info.
  11. Rev. Rul. 67-158 Situation 2 (Section 911 Exclusion of Partner's Distributive Share) More info.
  12. Rev. Rul. 72-320 (Momentary Ownership of Corporation Did Not Terminate S Election) More info.
  13. Rev. Rul. 73-496 (Momentary Ownership of Corporation Did Not Terminate S Election) More info.
  14. Rev. Rul. 80-189 (Section 304 - Subsidiary Purchase of Parent Stock) More info.
  15. Rev. Rul. 81-92 (No COBE for All Cash Target in Purported B Reorganization) More info.
  16. Rev. Rul. 85-60 (Foreign "Simple" Trust as a Partner in a U.S. Partnership) More info.
  17. COBE - - One of Three Lines of Business Continued [Reg.1.368-1(d)(5), Ex.1] More info.
  18. Cash D Reorganization [Temp. Reg. 1.368-2T(l)(3), Ex. 1] More info.
  19. Cash D Reorganization (Related Shareholders) [Temp. Reg. 1.368-2T(l)(3), Ex. 2] More info.
  20. Cash D Reorganization (Affiliated Group) [Temp. Reg. 1.368-2T(l)(3), Ex. 3] More info.
  21. Cash D Reorganization (De Minimis Ownership) [Temp. Reg. 1.368-2T(l)(3), Ex. 4] More info.
  22. Cash D Reorganization ("Vanilla" Preferred Stock) [Temp. Reg. 1.368-2T(l)(3), Ex. 5] More info.
  23. Failed Cash D Reorganization (No Shareholder Identity) [Temp. Reg. 1.368-2T(l)(3), Ex. 6] More info.
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