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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 To the contrary, be aware that some of the material on these pages is out of date, incomplete and/or altered in relation to the official version.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 2009

  1. Notice 2009-78, Example 1 (Inversion With Accommodation Transferor (Marketable Securities))
  2. Notice 2009-78, Example 2 (Inversion With Accommodation Transferor (Principal Purpose of Avoidance))More info.
  3. Notice 2009-78, Example 3 (Inversion Ownership Threshold With Stock Issued By Member of EAG)More info.
  4. Reg. 1.7874-1(f), Example 1 (Inversion Via Triangular Merger with Hook Stock)More info.
  5. Reg. 1.7874-1(f), Example 2 (Outbound Asset Reorganization as an Internal Group Restructuring)
  6. Reg. 1.7874-1(f), Example 3 (Outbound 351 of Stock as an Internal Group Restructuring)More info.
  7. Reg. 1.7874-1(f), Example 4 (Outbound 351 of Stock as an Internal Group Restructuring)More info.
  8. Reg. 1.7874-1(f), Example 5 (Outbound 351 of Stock Not an Internal Group Restructuring)More info.
  9. Reg. 1.7874-1(f), Example 6 (Outbound Reorganization as an Internal Group Restructuring (Hook Stock))More info.
  10. Reg. 1.7874-1(f), Example 7 (Loss of Control in Outbound B Reorganization)More info.
  11. Reg. 1.7874-1(f), Example 8 (Outbound of Partnership as an Internal Group Restructuring)More info.
  12. Temp. Reg. 1.7874-2T(n), Example 1 (Indirect Asset Acquisition Thru Stock of Domestic Corporation)More info.
  13. Temp. Reg. 1.7874-2T(n), Example 2 (Indirect Asset Acquisition Thru a Partnership Interest)More info.
  14. Temp. Reg. 1.7874-2T(n), Example 3 (Indirect Asset Acquisition - Outbound Triangular B Reorganization)
  15. Temp. Reg. 1.7874-2T(n), Example 4 (No Indirect Asset Acquisition Thru Stock of Foreign Corp.)More info.
  16. Temp. Reg. 1.7874-2T(n), Example 5 (Indirect Asset Acquisition by Multiple Foreign Corps)More info.
  17. Temp. Reg. 1.7874-2T(n), Example 6 (Direct Asset Acquisition by Multiple Foreign Corps)More info.
  18. Temp. Reg. 1.7874-2T(n), Example 7 (Indirect Asset Acquisition of Multiple Domestic Corps)More info.
  19. Temp. Reg. 1.7874-2T(n), Example 8 (Stock Held "By Reason of" - Exchange of Stock & Other Property)More info.
  20. Temp. Reg. 1.7874-2T(n), Example 9 (Stock Held "By Reason of" - Acquisitive D Reorganization)
  21. Temp. Reg. 1.7874-2T(n), Example 10 (Stock Held "By Reason of" - Outbound 351 By Partnership)More info.

Tax Charts Added October 2009

  1. Pierre (Valuation Discounts for Transfers of Interests in a Single Member LLC
  2. Reg. 1.954-3(a)(4)(iv)(d), Example 1 (No Substantial Contribution ("No SC") (No IOM))
  3. Reg. 1.954-3(a)(4)(iv)(d), Example 2 (Substantial Contribution ("SC) (IOM 1, 5, 6, & 7))
  4. Reg. 1.954-3(a)(4)(iv)(d), Example 3 (SC With Raw Materials Owned By CM (IOM 1, 3, 4, & 6))More info.
  5. Reg. 1.954-3(a)(4)(iv)(d), Example 4 (SC Where CM Contracts Out Employees (IOM 1, 3, 5, & 6))More info.
  6. Reg. 1.954-3(a)(4)(iv)(d), Example 5 (NO SC With Auto'd Mfg. Supervised By Another (No IOM))More info.
  7. 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)More info.
  8. 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)More info.
  9. Reg. 1.954-3(a)(4)(iv)(d), Example 8 (SC Mfg. Without Intell. Prop. (IOM 3, 4, 5 & 6))More info.
  10. Reg. 1.954-3(a)(4)(iv)(d), Example 9 (SC By More Than One CFC (IOM 3, 4, 6 & 7))More info.
  11. Reg. 1.954-3(a)(4)(iv)(d), Example 10 (SC With Mfe. of Products Designed by CFC (IOM 3, 4 & 7))More info.
  12. 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))More info.
  13. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(1), Example (One Manufacturing & Two Sales Branches (No Sub F))
  14. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(2), Example (Two Manufacturing Branches: Separate Items (Some Sub F))More info.
  15. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 1 (Attribution (or not) of Branch Mfg. Activities)
  16. 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))More info.
  17. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 3 (Home Office Not Demonstrably Greater Than High Rate Branches (Sub F))More info.
  18. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 4 (Home Office & Low Rate Branch Demonstrably Greater, Than High Rate Branch)More info.
  19. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 5 (No Tax Rate Diffential For Selling Branch)More info.
  20. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 6 (Location of Manufacture When Employees Travel to CM (Sub F))More info.

Tax Charts Added August 2009

  1. Isom (Insurance Agent Commission Assignment Not Respected) More info.
  2. Rubin (AOID: Corporate Management Services Taxable to Controlling Shareholder) More info.
  3. Rev. Rul. 68-443 (Foreign Trademark Royalties Are Foreign Source Income) More info.
  4. Rev. Rul. 72-380 (Executor of Estate Not Tainted Interest for 302(b)(3) Termination)
  5. Rev. Rul. 73-226 (Payments to Protect Business Reputation & Goodwill)
  6. Rev. Rul. 73-237 (Active Business Even With Some Independent Contractors) More info.
  7. Rev. Rul. 81-223 (UCMA Trustee is a Tainted Interest For 302(b)(3) Termination) More info.
  8. Rev. Rul. 85-87 ("In-the-Money" Put Option Treated as Contract to Acquire Stock for Wash Sale Rule) More info.
  9. Notice 94-48 (Tax Deductible Preferred Stock)
  10. Rev. Rul. 2009-15,Sit.1 (Partnership UN-CTB Election to S Corporation) More info.
  11. Rev. Rul. 2009-15,Sit.2 (Partnership Conversion to S Corporation) More info.
  12. Prop. Reg. 1.336-2(k), Example 1 (Section 336(e) Election Sale of 100% of Target Stock) More info.
  13. Prop. Reg. 1.336-2(k), Example 2 (Section 336(e) Election Sale of 80% of Target Stock) More info.
  14. Reg. 1.679-3(b)(2), Example (Domestic Grantor Trust Transfer to Foreign Trust) More info.
  15. Reg. 1.679-3(c)(5), Example 1 (Intermediary Transfer to Foreign Trust) More info.
  16. Reg. 1.679-3(c)(5), Example 2 (Delayed Intermediary Transfer to Foreign Trust) More info.
  17. Reg. 1.679-3(c)(5), Example 3 (Indirect Loan to Foreign Trust)
  18. Reg. 1.679-3(c)(5), Example 4 (Indirect Loan to Foreign Trust) More info.
  19. Reg. 1.679-3(d)(2), Example 1 (Constructive Transfer to Foreign Trust: Debt Payment) More info.
  20. Reg. 1.679-3(d)(2), Example 2 (Constructive Transfer to Foreign Trust: Liability Assumption) More info.

Tax Charts Added June 2009

  1. Amalgamated Dental Co. Ltd.  (Purchaser-Seller Relationship Did Not Cause Purchaser to be Engaged in a U.S. Trade or Business) More info.
  2. Armstrong v. Phinney  (Partner Can Be Considered An Employee of the Partnership for the Convenience of Employer Rule) More info.
  3. British Timken Ltd.  (Sales Commissions Sourced to Location of Sales Activities) More info.
  4. Dalm  (No Jurisdiction for Refund Claim if Based Solely on the Doctrine of Equitable Recoupment) More info.
  5. Diedrich  (Conditional Gift with Donee Payment of Gift Tax)
  6. Hawaiian Philippine Co.  (Processed Sugar Payment In-kind for Manufacturing Services) More info.
  7. Miller  (No Look-Thru for Sourcing of Back to Back Services Payments) More info.
  8. Spring City Foundry Co.  (No Partial Deduction for Bad Debt of Accrual Basis Taxpayer) More info.
  9. Rev. Rul. 56-117  (Recapitalization Preceding Split-Off)
  10. Rev. Rul. 56-431  (Dividend Waiver Deemed Ineffectual with Related Shareholders) More info.
  11. Rev. Rul. 56-654  (Corporate Charter Amendment Deemed a Recapitalization) More info.
  12. Rev. Rul. 60-55  (Sales Commissions Sourced to Location of Sales Activities) More info.
  13. Rev. Rul. 76-526  (No Partial Liquidation on Distribution of Real Estate) More info.
  14. Rev. Rul. 79-155  (Reorganization and Changes in Terms of Convertible Securities) More info.
  15. Rev. Rul. 85-119  (Bank Notes: Equity for Regulatory Purposes & Debt for Tax Purposes) More info.
  16. Rev. Rul. 2004-37  (Forgiveness of Option Exercise Debt Treated as Compensation) More info.
  17. Notice 2009-7  (Subpart F Income Partnership Blocker)
  18. PLR 9412008  (NRA Automatically Elected Out of Installment Method) More info.
  19. Reg. 1.368-1(e)(8), Example 10  (Creditor COI in Insolvency Reorganization)

Tax Charts Added May 2009

  1. Chrome Plate, Inc.  (Kimbell-Diamond Doctrine Is Extinct) More info.
  2. Church's English Shoes, Ltd.  (Borrowing in Foreign Currency Treated as Separate From Inventory Purchase) More info.
  3. Cottage Savings Association  (Losses Allowed on Exchanges of Mortgages for Substantially Identical Mortgages)
  4. Culbertson  (Family Partnership) More info.
  5. John A. Nelson Co.  (Continuity of Interest: 38.5% of Non-Voting Preferred Stock) More info.
  6. Norman Scott, Inc.  (Valid Mergers of Insolvent Corporations) More info.
  7. Warsaw Photographic Associates, Inc.  (Purported D Reorg: No Meaningless Gesture if No Identity of Shareholders) More info.
  8. Rev. Rul. 56-345  (C Reorganization & Subsequent Redemption Not Integrated Transactions) More info.
  9. Rev. Rul. 59-259  (368(c) Control - At Least 80% of Total Number of Shares of Each Class of Non-Voting Stock) More info.
  10. Rev. Rul. 63-260  (No "Control" for Spin-Off Due to Transitory Ownership) More info.
  11. Rev. Rul. 68-359  (Liquidation of Insolvent Subsidiary with NOLS)
  12. Rev. Rul. 68-602  (Pre-Liquidation Debt Cancellation of Insolvent Subsidiary) More info.
  13. Rev. Rul. 82-144  (Sale Treated as Sale Despite Acquisition of "Put") More info.
  14. Reg. 1.863-7(d), Example  (Source of Notional Principal Contract Income)

Tax Charts Added March 2009

  1. Anderson  ("All Events" Test For Accruing Expenses) More info.
  2. Kraus  (Corporation Treated as CFC and Gain on Sale Treated as Dividend Income) More info.
  3. McWilliams  (Losses Disallowed for Related-Party Sales Thru Intermediary) More info.
  4. North Texas Lumber Co.  (Timing of Sale Transaction) More info.
  5. Rev. Rul. 54-96  (Contribution & Stock Exchange Not a 351 Exchange Nor a B Reorganization) More info.
  6. Rev. Rul. 69-135  (Conversion of Bonds of One Corp Into Stock of Another Corp) More info.
  7. Rev. Rul. 73-257  (Forward Triangular Merger With Liabilities Assumed by Parent & by Subsidiary) More info.
  8. Rev. Rul. 75-223, Situation 1  (Partial Liquidation With Sale of Former Subsidiary's Assets) More info.
  9. Rev. Rul. 75-223, Situation 2  (Partial Liquidation With Sale of Subsidiary's Assets) More info.
  10. Rev. Rul. 75-223, Situation 3  (No Partial Liquidation With Distribution of Subsidiary Stock) More info.
  11. Rev. Rul. 76-123  (Section 351 Exchange Combined With C Reorganization) More info.
  12. Rev. Rul. 82-150  (Deep in-the-Money Option Deemed Exercised) More info.
  13. Rev. Rul. 83-22  (Dividend on Non-vested Stock With 83(b) Election Treat as a Dividend) More info.
  14. Rev. Rul. 89-64  (Attribution for Option Not Currently Exercisable) More info.
  15. Temp. Reg. 1.367(a)-9T(e), Example (367(a) Gain Recognition on Certain Outbound 304 Transactions)
  16. Temp. Reg. 1.367(b)-4T(e)(4), Example (367(b) Inclusion on Certain Outbound 304 Transactions) More info.
  17. Reg. 1.988-1(a)(11)(ii), Example  (Sale of Stock Treated as Section 988 Transaction) More info.
  18. Animation - Section 351 Exchange (2.2 MB, 2 min. 6 sec.)
  19. Animation - Section 351 Exchange With Boot (2.4 MB, 2 min. 12 sec.)
  20. Animation - Section 351 Exchange With Liabilities Assumed (2.7 MB, 2 min. 42 sec.)

    21.  

Tax Charts Added February 2009

  1. Allison  ("Joint Venture" Was Not a Partnership)
  2. James Armour, Inc.  (Intercompany Sale of Assets & Liquidation was a D Reorganization) More info.
  3. Duberstein  (Gift Defined: Detached & Disinterested Generosity) More info.
  4. Kansas Sand & Concrete, Inc.  (Pre-Section 338 Stock Purchase & Upstream Merger)
  5. LeTulle v. Scofield  (No Continuity of Interest With Only the Receipt of Cash & Bonds) More info.
  6. Neustadt's Trust et. al  (Recapitalization: Non-Taxable Exchange of Bonds for Bonds) More info.
  7. Owens Machinery Co.  (In-Kind Redemption Not a Section 311 Distribution) More info.
  8. Roebling  (Continuity of Interest Applies to Statutory Mergers) More info.
  9. Virginia Materials Corp  (304: Subsidiary Purchase of Parent Stock) More info.
  10. Rev. Rul. 60-50  (Complete Liquidation Followed by Reactivation) More info.
  11. Rev. Rul. 63-113  (No PE for Consignment Sales to U.S. Trading Company) More info.
  12. Rev. Rul. 69-93  (Nominal Real Estate Deposit Not Taxable Until Closing) More info.
  13. Rev. Rul. 70-626  (Gift of Appreciated Securities Pledged As Collateral for Loan That Exceeds Basis)
  14. Rev. Rul. 72-265  (No Gain / Loss on Conversion of Convertible Debenture) More info.
  15. Rev. Rul. 73-16  (Successive Stock-For-Stock Exchanges Treated a "B" and "Triangular B" Reorganizations) More info.
  16. Rev. Rul. 75-374  (Co-Ownership Not a Partnership With Only Customary Services For Maintenance & Repair) More info.
  17. Rev. Rul. 81-41  (Substantially Disproportionate Redemption -- No Common Stock Owned) More info.
  18. Prop. Reg. 1.881-3(e), Example 3  (Back-to-Back Loan Treated as Financing Arrangement - DRE) More info.
  19. PLR 200838007  (Extension Granted for 897 Statement & Notice & 1445 Withholding Requirements in a 351 Exchange)
  20. PLR 200840014  (Extension Granted for 897 Statement & Notice Requirements in a Redemption) More info.
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