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Attorney at Law
International Tax Services
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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 To the contrary, be aware that some of the material on these pages is out of date, incomplete and/or altered in relation to the official version.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 December 2010

  1. Adda (Trading Commodities Thru An Agent in the U.S.) More info.
  2. Blum (Guaranteed Loans Not Treated As Equity Investments) More info.
  3. Canal Corp. (Disguised Sale to Partnership Under Section 707(a)(2)(B)
  4. Del Commercial Properties Inc. (Conduit / Intermediary Entities Disregarded) More info.
  5. Douglas (Reorganization That Took 5 Years to Complete) More info.
  6. Forsythe (Special Allocation Allowed Only to the Extent of EROL)
  7. Proctor & Gamble (Japanese Withholding Taxes on Royalties Related to Korean Sales Were Not Compulsory Payments)
  8. Textron (Subpart F Income To Beneficiary of U.S. Voting Trust) More info.
  9. Rev. Rul. 78-408 (B Reorganization Treated As Separate From Exchange of Warrants)
  10. Rev. Rul. 84-68 (Parent Payment of Bonuses to Subsidiary Employees)
  11. Reg. 1.881-3(e), Example 10 (No Reduction in Tax With Issuance of Portfolio Debt) More info.
  12. Reg. 1.881-3(e), Example 11 (No Reduction in Tax, Cascading Royalties)
  13. Reg. 1.881-3(e), Example 13 (Significant Reduction in Tax Via Portfolio Interest Exception, Tax Avoidance Plan) More info.
  14. Reg. 1.1441-7(f)(2)(ii), Example 1 (Withholding Required For Conduit Financing Arrangement)
  15. Reg. 1.1441-7(f)(2)(ii), Example 3 (Withholding Required For Conduit Financing Arrangement) More info.
  16. PLR 200832024 (No 956 Inclusion For Foreign Partnership With U.S. Assets)
  17. PLR 200945026 (Deferral of Currency Loss on Hedge Contact Under 267(f)(2) More info.
  18. PLR 201014049 (Parent Stock Transferred to Foreign Subsidiary in 1032 Exchange)
  19. PLR 201016048 (Section 108(e)(6) vs. Section 108(e)(8)) More info.
  20. Example of Foreign Tax Credit “Splitter” Structure

Tax Charts Added March 2010

  1. Foglesong (Lucas v. Earl Tension with Moline Properties)
  2. Lyon (Sale & Leaseback Respected) More info.
  3. Schering-Plough (Swap & Assign Transactions Treated as Loans Under Section 956) More info.
  4. Rev. Rul. 71-426 (Voting Trustee is a Tainted Interest for 302(b)(3) Termination) More info.
  5. Rev. Rul. 71-443 (Gift to Corp is Gift of a Future Interest to the Stockholders) More info.
  6. Rev. Rul. 73-234 (Active Trade or Business With Independent Contractor Tenant Farmers)
  7. Rev. Rul. 73-236 (REIT Rents Cannot Be Active Business Rents For Spin-Off) More info.
  8. Rev. Rul. 79-394 (Active Trade or Business With No [Paid] Employees) More info.
  9. Reg. 1.884-4(a)(4), Example 1 (Branch Interest & Excess Interest) More info.
  10. PLR 8711107 (Taxation of Stock Options Granted to NRAs) More info.
  11. TAM 9822007 (Leasing Company Not A Bank for Portfolio Interest Exception) More info.
  12. PLR 200813036 (PFIC 25% Subsidiary Look-Thru & Change of Business Exceptions)
  13. TAM 200907024 (Network of Contracts Not Foreign Goodwill in Outbound Transfer) More info.
  14. PLR 200952031 (80% DRD Allowed for Subpart F Calculation In “Sandwich” Structure) More info.

Tax Charts Added February 2010

  1. Reg. 1.679-3(e)(5), Example 1 (Deemed Transfer to a Foreign Trust: Guarantee of Loan) More info.
  2. Reg. 1.679-3(e)(5), Example 2 (Deemed Transfer to a Foreign Trust: Guarantee of U.S. Lender’s Loan) More info.
  3. Reg. 1.679-3(f)(2), Example 1 (Deemed Transfers Thru a Foreign Grantor Trust with U.S. Beneficiaries)
  4. Reg. 1.679-3(f)(2), Example 2 (Deemed Transfers Thru a Foreign Non-Grantor Trust with Foreign Beneficiaries) More info.
  5. Reg. 1.679-3(f)(2), Example 3 (No Deemed Transfer Thru Foreign Trust) More info.
  6. Reg. 1.679-4(b)(2)(ii), Example (Transfer of Property to Foreign Trust for Partial Consideration) More info.
  7. Reg. 1.679-4(d)(7), Example 1 (Demand Note Is Not a Qualified Obligation) More info.
  8. Reg. 1.679-4(d)(7), Example 2 (Private Annuity for Life Is Not a Qualified Obligation) More info.
  9. Reg. 1.679-4(d)(7), Example 3 (Loan From Unrelated Party to a Foreign Trust Meets FMV Exception) More info.
  10. Reg. 1.679-4(d)(7), Example 4 (Transfer of Property to Foreign Trust for 10 year Term Obligation) More info.
  11. Reg. 1.679-4(d)(7), Example 5 (Transfer of Property to Foreign Trust for 3 Year Term Obligation) More info.
  12. Reg. 1.679-5(c), Example 1 (Pre-Immigration Trust – NRA Becomes Resident Alien) More info.
  13. Reg. 1.679-5(c), Example 2 (Pre-Immigration Trust – NRA Loses Power to Revest & Then Becomes RA) More info.
  14. Reg. 1.679-6(c), Example (Outbound Migration of Domestic Trust)
  15. Reg. 1.684-1(d), Example 1 (Gain on Transfer of Property to Non-Grantor Foreign Trust) More info.
  16. Reg. 1.684-1(d), Example 2 (Gain (But Not Loss) on Transfers to Non-Grantor Foreign Trust) More info.
  17. Reg. 1.684-1(d), Example 3 (Gain on Transfer to Non-Grantor Foreign Trust for Partial Consideration) More info.
  18. Reg. 1.684-1(d), Example 4 (Gain on Transfer to Non-Grantor Foreign Trust for Private Annuity) More info.
  19. Reg. 1.684-1(d), Example 5 (Gain on Transfer to Related Non-Grantor Foreign Trust for Qualified Obligation) More info.
  20. PLR 200942034 (Local Law Used For Tax Rate Calculations Under Manufacturing Branch Rule)
  21. PLR 200945036 (Tax Rate Disparity Calculations With Multiple Manufacturing & Sales Branches)
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