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Tax Charts – Alpha-Numeric Table of Contents

  1. Cases
  2. Revenue Rulings & Notices
  3. Regulation Examples
  4. PLRs & TAMs
  5. Treaty Examples
  6. Animations
  7. Tax Free Reorganizations
  8. Sales of CFCs
  9. Other

I. Cases

  1. Pauline Ach  (Corporation's Profits Allocated to Beneficial Owner) More info.
  2. Aiken Industries   (Treaty Shopping / Back-to-Back Loans)
  3. Allison  ("Joint Venture" Was Not a Partnership)
  4. Amalgamated Dental Co. Ltd.  (Purchaser-Seller Relationship Did Not Cause Purchaser to be Engaged in a U.S. Trade or Business) More info.
  5. American Bantam Car Co.  (Section 351 - Control "Immediately After" the Exchange)
  6. American Manufacturing   (Outbound D Reorganization)
  7. De Amodio  (U.S. Rental Properties Were A U.S. Trade or Business but not a Permanent Establishment)
  8. Anderson  ("All Events" Test For Accruing Expenses) More info.
  9. James Armour, Inc.  (Intercompany Sale of Assets & Liquidation was a D Reorganization) More info.
  10. Armstrong v. Phinney  (Partner Can Be Considered An Employee of the Partnership for the Convenience of Employer Rule) More info.
  11. Arrowsmith   (Relation Back Doctrine)
  12. Ashland Oil   (No Branch Created From a Contract with A Third Party)
  13. Atlas Tool   (D Reorganization with Boot)
  14. Avery  (Dividend Not Taxable Until Unqualifiedly Made Subject to Shareholder's Demands)
  15. Balanovski  (Argentine Partnership Engaged in U.S. Trade or Business)
  16. Bashford   (Remote Continuity of Interest)
  17. Basye  (Partnership Attempt to Deflect Compensation to Retirement Plan) More info.
  18. Bausch & Lomb Inc.   (Upstream C Reorg Not Solely for Voting Stock)
  19. Bausch & Lomb Inc.   (Assembly of Sunglasses Was Not Foreign Base Company Sales Income)
  20. Bhada  (Inversion Was Not a Section 304 Transaction [Busted 351 Exchange])
  21. Black & Decker   (Contingent Liability Tax Shelter)
  22. Bollinger  (Corporation as Agent of Its Owner)
  23. Boulez  (Payments for Personal Services or for Royalties?)
  24. British Timken Ltd.  (Sales Commissions Sourced to Location of Sales Activities) More info.
  25. Bruun  (Landlord Taxation of Leasehold Improvements) More info.
  26. Cadbury Schweppes  (Freedom of Establishment and U.K. CFC Legislation)
  27. Chamberlin   (Preferred Stock Bail-Out - Precursor to Section 306)
  28. Chapman   (B Reorganization)
  29. Chisholm   (Transfer to Partnership and Partnership Sale - Form Respected)
  30. Chrome Plate, Inc.  (Kimbell-Diamond Doctrine Is Extinct) More info.
  31. Church's English Shoes, Ltd.  (Borrowing in Foreign Currency Treated as Separate From Inventory Purchase) More info.
  32. Clark   (Boot Treated as Received in Hypothetical Redemption)
  33. Corliss v. Bowers  (Income of Revocable (Grantor) Trust Taxed to Grantor) More info.
  34. Cottage Savings Association  (Losses Allowed on Exchanges of Mortgages for Substantially Identical Mortgages)
  35. Court Holding   (Conduit Seller)
  36. Cox  (Installment Sale Treatment Not Available For 304 Transaction)
  37. Crane   (Debt Relief from Nonrecourse Mortgage)
  38. Culbertson  (Family Partnership) More info.
  39. Dalm  (No Jurisdiction for Refund Claim if Based Solely on the Doctrine of Equitable Recoupment) More info.
  40. Davant   (D / F Reorganization with Strawman)
  41. Davis   (Transfer for Release of Marital Claims)
  42. Davis   (Section 302 - Redemption of Preferred Stock)
  43. Day & Zimmermann   (Intentionally Avoiding Section 332)
  44. Diedrich  (Conditional Gift with Donee Payment of Gift Tax)
  45. Donroy  (Foreign Limited Partner In U.S. Limited Partnership - Permanent Establishment)
  46. Dover   (Check the Box & Sell)
  47. Duberstein  (Gift Defined: Detached & Disinterested Generosity) More info.
  48. Eisner v. Macomber   (Stock Dividends are Not Taxable)
  49. Electronic Arts  (Contract Manufacturing in Puerto Rico)
  50. Elkhorn Coal   (Spin-Off & Purported C Reorganization of Distributing)
  51. Esmark   (Tender offer followed by In-Kind redemption)
  52. European Naval Stores Co.  (Foreign Corporation Not Engaged in U.S. Trade or Business) More info.
  53. Falkoff   (Return of Capital Distribution in Anticipation of Future Profits)
  54. Fink   (No Deduction for Voluntary Surrender of Stock to a Corporation)
  55. First Chicago   (No Ownership Aggregation for Section 902)
  56. Foglesong (Lucas v. Earl Tension with Moline Properties)
  57. Garlock Inc.  (Shift of Formal Voting Power to Avoid CFC Status)
  58. General Utilities   (No Gain on In-Kind Corporate Distributions)
  59. Gilmore  (Origin of the Claim) More info.
  60. Glenshaw Glass   (Accessions to Wealth)
  61. Granite Trust Co.   (Intentionally Avoiding Section 332)
  62. Gregory v. Helvering   (Spin-Off with Transitory Controlled)
  63. Groman   (Remote Continuity of Interest)
  64. Handfield   (Canadian Manufacturer Had a Permanent Establishment in the U.S.)
  65. Hawaiian Philippine Co.  (Processed Sugar Payment In-kind for Manufacturing Services) More info.
  66. Hazeltine  (Busted 351 Exchange)
  67. Heinz  (Subsidiary Purchase & Sale of Parent Stock)
  68. Hendler   (Liability Assumption was Boot in a Reorganization)
  69. Helvering v. Horst  (Fruit Not Attributed to a Different Tree)
  70. Housden  (Resident Alien Required to Withhold U.S. Tax on Alimony and Interest)
  71. Indianapolis Power & Light  (Customer Deposits Were Not Advance Payments)
  72. Indofood International Finance Ltd.  (Hypothetical Beneficial Owner Under Indonesia-Netherlands DTA)
  73. INDOPCO   (Deductibility of Takeover Expenses)
  74. Intermountain Lumber   (Busted Section 351 Exchange)
  75. Isom (Insurance Agent Commission Assignment Not Respected) More info.
  76. Jade Trading LLC  (Son of BOSS - Currency Spread Transaction)
  77. Johnson  (No Basis Aggregation For Section 301 Distribution)
  78. Johnston  (Nonresident Alien Member of Partnership Which is Engaged In A U.S. Trade or Business)
  79. Kansas Sand & Concrete, Inc.  (Pre-Section 338 Stock Purchase & Upstream Merger)
  80. Kimbell-Diamond   (Stock Purchase & Target Liquidation Treated as Asset Acquisition)
  81. King Enterprises   (Two-step Merger)
  82. Kirby Lumber   (Gain on Bond Retirement)
  83. Knetsch   (Sham Interest Expense)
  84. Kraus  (Corporation Treated as CFC and Gain on Sale Treated as Dividend Income) More info.
  85. P.G. Lake, Inc.  (No Capital Gain on Sale of Right to Receive Ordinary Income)
  86. F. & R. Lazarus & Co.  (Transfer of Legal Title was Security for a Loan) More info.
  87. Lessinger   (357(c) & Basis in Taxpayer's Own Note)
  88. LeTulle v. Scofield  (No Continuity of Interest With Only the Receipt of Cash & Bonds) More info.
  89. Lewenhaupt  (Swedish Count Engaged in U.S. Real Estate Business)
  90. Linen Thread Co.  (Two U.S. Sales Did Not Create U.S. Trade or Business)
  91. Burnet v. Logan  (Open Transaction Doctrine (Contingent Payments))
  92. Lucas v. Earl   (Income is Taxed to the Person who Earned It)
  93. Ludwig  (Pledge of CFC Stock With Negative Covenants Was Not A Guarantee By The CFC)
  94. Lyon (Sale & Leaseback Respected) More info.
  95. Madison Gas & Electric Co.   (Tenancy-In-Common of Nuclear Power Plant was a Partnership)
  96. Marks & Spencer  (U.K. Group Relief for Non-U.K. Losses)
  97. McDonald's Restaurants   (Post-Merger Continuity of Interest)
  98. McWilliams  (Losses Disallowed for Related-Party Sales Thru Intermediary) More info.
  99. MedChem (P.R.), Inc.  (Section 936 - Active Conduct of Trade or Business Within a Possession)
  100. Miller  (No Look-Thru for Sourcing of Back to Back Services Payments) More info.
  101. Mills   (B Reorganization: Cash in Lieu of Fractional Shares)
  102. Moline Properties  (Corporation With A Single Shareholder is a Separate Taxable Entity)
  103. Morgan  (Liquidation - Reincorporation -- Meaningless Gesture)
  104. Morris Trust   (Spin-off with merger of Distributing)
  105. National Carbide  (Subsidiaries Were Not Agents of the Parent)
  106. John A. Nelson Co.  (Continuity of Interest: 38.5% of Non-Voting Preferred Stock) More info.
  107. Neustadt's Trust et. al  (Recapitalization: Non-Taxable Exchange of Bonds for Bonds) More info.
  108. Nissho   (Foreign Tax Credits: Legal Liability for Withholding Taxes)
  109. North Texas Lumber Co.  (Timing of Sale Transaction) More info.
  110. Old Colony Trust   (Employer Payment of Employee Taxes)
  111. Owens Machinery Co.  (In-Kind Redemption Not a Section 311 Distribution) More info.
  112. Pasquel  (Isolated U.S. Loan Did Not Cause NRA To Be Engaged in U.S. Trade or Business) More info.
  113. Peracchi   (357(c) & Basis in Taxpayer's Own Note)
  114. Phipps  (Judicial Creation of Hovering Deficit Rule) More info.
  115. Pierre (Valuation Discounts for Transfers of Interests in a Single Member LLC
  116. Pinchot  (U.K. Citizen Engaged in U.S. Real Estate Business)
  117. Pinellas Ice   (Short-Term Notes Not Treated As Securities - No Continuity of Interest)
  118. Plantation Patterns   (Guarantor treated as borrower)
  119. Podell   (Real Estate Joint Venture Was A Partnership)
  120. H.K. Porter Co.   (Worthless Stock Deduction: Liquidating Distribution Only On Preferred Stock)
  121. Prévost Car, Inc.  ("Beneficial Owner" Under Canada-Netherlands Tax Treaty)
  122. Estate of Putnam  (Dividend Declared but Not Paid is Not Yet Taxable) More info.
  123. Quijano  (No Netting of Currency Loss on Foreign Mortgage With Gain on Residence Sale)
  124. Roebling  (Continuity of Interest Applies to Statutory Mergers) More info.
  125. Rubin (AOID: Corporate Management Services Taxable to Controlling Shareholder) More info.
  126. Sammons  (Constructive Dividend: Partial Vertical Control) More info.
  127. Sanford & Brooks Co.  (Annual Accounting) More info.
  128. Sante Fe Drilling Co.  (Accrual of Australian Income Taxes for Calendar Year Taxpayer)
  129. Schering-Plough (Swap & Assign Transactions Treated as Loans Under Section 956) More info.
  130. Schlude   (Prepaid Dance Lessons)
  131. Norman Scott, Inc.  (Valid Mergers of Insolvent Corporations) More info.
  132. The Scottish American Investment Co., Ltd.  (Investment Activities Did Not Rise to Level of U.S. Trade or Bus.) More info.
  133. SDI Netherlands B.V.  (Cascading Royalties) More info.
  134. J.E. Seagram   (Pre-Acquisition Continuity of Interest in Multi-Step Forward Triangular Merger)
  135. Smothers   (Liquidation - Reincorporation / D Reorganization with Boot)
  136. Southwest Consolidated   (Warrants are not voting stock / "Solely Leaves no Leeway")
  137. Spaulding Bakeries, Inc.   (Worthless Stock Deduction:  Liquidating Distribution Was Only w/r/t Pref'd Stock)
  138. Spermacet Whaling   (Whaling Expedition Was Not Engaged in a U.S. Trade or Business)
  139. Spring City Foundry Co.  (No Partial Deduction for Bad Debt of Accrual Basis Taxpayer) More info.
  140. Taisei Fire  (U.S. Agent of Japanese Insurance Companies was an Independent Agent)
  141. Tribune   (Taxable Reverse Triangular Merger)
  142. TSN Liquidating   (Pre-sale Distribution - Treated as Dividend)
  143. Tufts   (Debt Relief from Nonrecourse Mortgage: FMV of Property Less Than Debt)
  144. Turnbow   (If No Tax Free Reorganization Exists, Then Full Gain Is Recognized in the Exchange)
  145. Unger  (Foreign Limited Partner in U.S. Partnership had U.S. Permanent Establishment)
  146. Vetco, Inc.   (Subpart F Income - Section 954 Branch Rule)
  147. Virginia Materials Corp  (304: Subsidiary Purchase of Parent Stock) More info.
  148. Vitale  (Partner in Limited Partnership Engaged in U.S. Trade or Business)
  149. Vodafone 2  (Freedom of Establishment & U.K. CFC Legislation)
  150. Ward  (NRA Spouse Owned Purported S Corp Stock Under Community Property Laws) More info.
  151. Warsaw Photographic Associates, Inc.  (Purported D Reorg: No Meaningless Gesture if No Identity of Shareholders) More info.
  152. Waterman Steamship   (Pre-sale Distribution - Treated as Sales Proceeds)
  153. Weikel  (351 Exchange Followed by B Reorganization)
  154. Welch v. Helvering   (Deductibility of Reputation Payments)
  155. Woodsam Assoc.   (No Gain Recognition on Debt Conversion from Recourse to Non-Recourse)
  156. Yoc Heating   (85% Stock Purchase Followed By Taxable Reorganization)
  157. Zenz v. Quinlivan   (Part Sale / Part Redemption)

II. Revenue Rulings & Notices

  1. Rev. Rul. 54-96  (Contribution & Stock Exchange Not a 351 Exchange Nor a B Reorganization) More info.
  2. Rev. Rul. 54-105   (Individual Purchase & Sale of Prop. in Foreign Currency)
  3. Rev. Rul. 55-143  (Nonresident Alien With Funds in Bank Safe-Deposit Box At Time Of Death)
  4. Rev. Rul. 55-440   (368(c) Control - Preferred Shares Called But Not Yet Surrendered)
  5. Rev. Rul. 56-100  (Busted 351: Two-step Exchange)
  6. Rev. Rul. 56-117  (Recapitalization Preceding Split-Off)
  7. Rev. Rul. 56-184  (Pre-B Reorganization Cash Dividends)
  8. Rev. Rul. 56-613  (Failed B Reorganization - Indirect Control)
  9. Rev. Rul. 56-345  (C Reorganization & Subsequent Redemption Not Integrated Transactions) More info.
  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. 57-144  (Tainted Spin-Off - Control Acquired Within 5 Years)
  13. Rev. Rul. 57-465   (Downstream Merger of Foreign Corporation was a D Reorganization)
  14. Rev. Rul. 57-518   (C Reorganization Substantially All of the Properties)
  15. Rev. Rul. 58-93   (A Reorganization With a Drop (But Drop Precedes Merger))
  16. Rev. Rul. 59-259  (368(c) Control - At Least 80% of Total Number of Shares of Each Class of Non-Voting Stock) More info.
  17. Rev. Rul. 59-296   (Upstream Merger of Insolvent Subsidiary is Not a Section 332 Liquidation)
  18. Rev. Rul. 60-50  (Complete Liquidation Followed by Reactivation) More info.
  19. Rev. Rul. 60-55  (Sales Commissions Sourced to Location of Sales Activities) More info.
  20. Rev. Rul. 61-156  (Liquidation - Reincorporation with 45% Common Ownership
  21. Rev. Rul. 63-29  (COBE: Acquiror Pre-Reorg Sale of its Assets for Cash) More info.
  22. Rev. Rul. 63-113  (No PE for Consignment Sales to U.S. Trading Company) More info.
  23. Rev. Rul. 63-234  (Two Step Exchange Did Not Qualify As B Reorganization (Remote Continuity))
  24. Rev. Rul. 63-260  (No "Control" for Spin-Off Due to Transitory Ownership) More info.
  25. Rev. Rul. 64-73   (C Reorganization - Part of Target's Assets Transferred Directly to Acquiror's Grandchild)
  26. Rev. Rul. 64-102  (Pre-Split-Off Contribution Was Not a Device for the Distribution of E&P)
  27. Rev. Rul. 64-155  (Outbound Contribution to Capital)
  28. Rev. Rul. 66-112   (B Reorganization with Contingent Consideration)
  29. Rev. Rul. 66-171   (Corporate Name Change Is A Section 1036 Exchange)
  30. Rev. Rul. 66-224   (Continuity of Interest with Different Consideration to Different Shareholders)
  31. Rev. Rul. 67-158, Situation 1  (Section 911 Exclusion of Partner's Distributive Share) More info.
  32. Rev. Rul. 67-158, Situation 2  (Section 911 Exclusion of Partner's Distributive Share) More info.
  33. Rev. Rul. 67-274   (B Reorganization plus Target Liquidation equals C Reorganization)
  34. Rev. Rul. 67-448  (Reverse Triangular Merger Was, in Substance, a B Reorganization)
  35. Rev. Rul. 68-21  (In-Kind Redemption to Shareholders in Their Capacity as Shareholders) More info.
  36. Rev. Rul. 68-43   (Deemed Stock Dividend on 351 Exchange)
  37. Rev. Rul. 68-261   (Merger with Drops into Multiple Subsidiaries)
  38. Rev. Rul. 68-285   (Dissenting Shareholders Paid Cash via Escrow Account in B Reorg)
  39. Rev. Rul. 68-298   (351 Exchange & Distribution to Shareholder)
  40. Rev. Rul. 68-349   (Failed 351 Exchange - Lack of Control / Included an F Reorganization)
  41. Rev. Rul. 68-357   (Section 351 Exchange Combined with C Reorganizations)
  42. Rev. Rul. 68-359  (Liquidation of Insolvent Subsidiary with NOLS)
  43. Rev. Rul. 68-443 (Foreign Trademark Royalties Are Foreign Source Income) More info.
  44. Rev. Rul. 68-562   (Acquiror's Shareholder Purchased 50% of Target Prior to B Reorganization)
  45. Rev. Rul. 68-602  (Pre-Liquidation Debt Cancellation of Insolvent Subsidiary) More info.
  46. Rev. Rul. 68-637   (C Reorganization: Warrants and Options)
  47. Rev. Rul. 69-74   (Private Annuity In Exchange for Appreciated Property)
  48. Rev. Rul. 69-91   (B Reorganization & Cash Purchase of Convertible Debentures)
  49. Rev. Rul. 69-93  (Nominal Real Estate Deposit Not Taxable Until Closing) More info.
  50. Rev. Rul. 69-135  (Conversion of Bonds of One Corp Into Stock of Another Corp) More info.
  51. Rev. Rul. 69-148  (No Completed Gift with Joint Brokerage Account)
  52. Rev. Rul. 69-294   (Liquidation & Purported B Reorganization)
  53. Rev. Rul. 69-407  (Pre-Spin Recapitalization) More info.
  54. Rev. Rul. 69-413  (Parent of Acquiror Not A Party to A Purported F Reorganization)
  55. Rev. Rul. 69-617   (Upstream Merger Followed by A Contribution Is Not A Section 332 Liquidation)
  56. Rev. Rul. 69-630  (Bargain Sale Between Brother-Sister Corporations)
  57. Rev. Rul. 70-41  (B Reorganization with Acquisition of Debentures)
  58. Rev. Rul. 70-106   (Minority Redemption & Liquidation Is Not a Sec. 332 Transaction)
  59. Rev. Rul. 70-107   (Parent Assumption of Liabilities is Boot in Purported Triangular C Reorg)
  60. Rev. Rul. 70-140   (Purported 351 Followed by B Reorganization)
  61. Rev. Rul. 70-141   (Ownership Attribution - Reg. 1.1502-34 & Sections 332 & 351)
  62. Rev. Rul. 70-223  (Taxable Stock Acquisition & Downstream Merger)
  63. Rev. Rul. 70-224   (C Reorganization - Assets Transferred Directly to Subsidiary, But Liabilities to Acquiror)
  64. Rev. Rul. 70-240   (Asset Sale & Liquidation Treated as D Reorganization)
  65. Rev. Rul. 70-269   (B Reorganization: Substitution of Options)
  66. Rev. Rul. 70-305  (Subsidiary Purchase & Sale of Parent Stock)
  67. Rev. Rul. 70-373  (Deemed Paid Credit Impact of Lower-Tier 332 Liquidation)
  68. Rev. Rul. 70-424  (Domestic Corp is Foreign Corp's Agent)
  69. Rev. Rul. 70-496  (Classic 304 Transaction) More info.
  70. Rev. Rul. 70-522  (Busted 351 Via Mutual Exchanges of Stock)
  71. Rev. Rul. 70-626  (Gift of Appreciated Securities Pledged As Collateral for Loan That Exceeds Basis)
  72. Rev. Rul. 70-639  (Section 302(b)(3) Complete Termination: Landlord) More info.
  73. Rev. Rul. 71-141  (Deemed Paid Foreign Tax Credits Through A Partnership)
  74. Rev. Rul. 71-383  (Pre-Spin Contribution Was Not a Device)
  75. Rev. Rul. 71-426 (Voting Trustee is a Tainted Interest for 302(b)(3) Termination) More info.
  76. Rev. Rul. 71-443 (Gift to Corp is Gift of a Future Interest to the Stockholders) More info.
  77. Rev. Rul. 71-562  (Section 302(b)(3) Complete Termination: Disregard of Second Son's Acquisition) More info.
  78. Rev. Rul. 72-57  (Reverse Stock Split Was A Recapitalization)
  79. Rev. Rul. 72-135   (Nonrecourse Loans Recharacterized as Contributions to Capital)
  80. Rev. Rul. 72-197   ("Shareholders" Liable for Foreign Taxes of Reverse Hybrid Entity)
  81. Rev. Rul. 72-265  (No Gain / Loss on Conversion of Convertible Debenture) More info.
  82. Rev. Rul. 72-320  (Momentary Ownership of Corporation Did Not Terminate S Election) More info.
  83. Rev. Rul. 72-327   (Boot in Reorganization, Treated as Dividend, Qualifies for DRD)
  84. Rev. Rul. 72-350   (Equity Advance Creates No Partner Debt Basis)
  85. Rev. Rul. 72-354   (Sale of Recently Purchased Stock to Qualify as a B Reorg)
  86. Rev. Rul. 72-380 (Executor of Estate Not Tainted Interest for 302(b)(3) Termination)
  87. Rev. Rul. 72-405   (Forward Triangular Merger & Liquidation of Transitory Subsidiary is a C Reorganization)
  88. Rev. Rul. 72-420   (Conversion from N.V. to B.V. Is A Section 1036 Exchange)
  89. Rev. Rul. 72-522   (Equity Injection for Working Capital Does Not Disqualify B Reorganization)
  90. Rev. Rul. 72-576  (Remote Continuity: Forward Triangular Merger With a Drop)
  91. Rev. Rul. 73-2  (Section 304/351 Overlap)
  92. Rev. Rul. 73-16  (Successive Stock-For-Stock Exchanges Treated a "B" and "Triangular B" Reorganizations) More info.
  93. Rev. Rul. 73-54   (Acquiror's Payment of reorganization Expenses in a B or C Reorganization)
  94. Rev. Rul. 73-102   (C Reorg with Cash to Dissenting Shareholders (Boot Relaxation Rule))
  95. Rev. Rul. 73-226 (Payments to Protect Business Reputation & Goodwill)
  96. Rev. Rul. 73-234 (Active Trade or Business With Independent Contractor Tenant Farmers)
  97. Rev. Rul. 73-236 (REIT Rents Cannot Be Active Business Rents For Spin-Off) More info.
  98. Rev. Rul. 73-237 (Active Business Even With Some Independent Contractors) More info.
  99. Rev. Rul. 73-257  (Forward Triangular Merger With Liabilities Assumed by Parent & by Subsidiary) More info.
  100. Rev. Rul. 73-427  ("Squeeze Out" Merger - Circular Flow of Cash) More info.
  101. Rev. Rul. 73-442  (DISC Single Class of Stock Requirement)
  102. Rev. Rul. 73-496  (Momentary Ownership of Corporation Did Not Terminate S Election) More info.
  103. Rev. Rul. 73-605  (Consolidated Tax Liability-Member Payments)
  104. Rev. Rul. 74-27  (Municipal Bond "Repo" Agreements) More info.
  105. Rev. Rul. 74-269  (Recapitalization of Common For Preferred) More info.
  106. Rev. Rul. 74-297   (Merger into Foreign Corporation's Domestic Subsidiary)
  107. Rev. Rul. 74-387  (Section 902 Deemed Paid Credits in D Reorganization With Boot)
  108. Rev. Rul. 74-503   (Section 351/1032 Overlap “Zero Basis” Problem)
  109. Rev. Rul. 74-564   (Merger of Transitory Entity Treated as B Reorganization)
  110. Rev. Rul. 74-565  (Reverse Triangular Merger Treated as Triangular B Reorg)
  111. Rev. Rul. 74-598   (Ownership Attribution - Reg. 1.1502-34 & Section 332)
  112. Rev. Rul. 74-605   (Upstream Stock Sale is Not a 304 Transaction)
  113. Rev. Rul. 75-7   (Contract Manufacturing - Attribution But a Branch Existed)
  114. Rev. Rul. 75-33  (Contingent Dividends on Convertible Preferred Stock in a B Reorganization)
  115. Rev. Rul. 75-161   (D Reorganization with Liabilities Exceeding Basis)
  116. Rev. Rul. 75-223, Situation 1  (Partial Liquidation With Sale of Former Subsidiary's Assets) More info.
  117. Rev. Rul. 75-223, Situation 2  (Partial Liquidation With Sale of Subsidiary's Assets) More info.
  118. Rev. Rul. 75-223, Situation 3  (No Partial Liquidation With Distribution of Subsidiary Stock) More info.
  119. Rev. Rul. 75-374  (Co-Ownership Not a Partnership With Only Customary Services For Maintenance & Repair) More info.
  120. Rev. Rul. 75-383   (Inbound D Reorganization)
  121. Rev. Rul. 75-456  (B Reorg With Contingent Consideration Followed by F Reorg)
  122. Rev. Rul. 75-493  (Pre-Sale Distribution: 301 Distribution, Liquidation Proceeds, or Sales Proceeds) More info.
  123. Rev. Rul. 75-521   (Stock Purchase & Liquidation Qualifies Under Section 332)
  124. Rev. Rul. 76-123  (Section 351 Exchange Combined With C Reorganization) More info.
  125. Rev. Rul. 76-192   (Third Party "filter" was Ineffective / CFC Created to Avoid Section 956)
  126. Rev. Rul. 76-223   (Voting Rights Added to Qualify Exchange as a B Reorganization)
  127. Rev. Rul. 76-322  (No PE for Consignment Sales to U.S. Subsidiary) More info.
  128. Rev. Rul. 76-496  (Section 302(b)(3) Complete Termination: Not a Successor Corporation) More info.
  129. Rev. Rul. 76-524  (Section 302(b)(3) Complete Termination: Officer) More info.
  130. Rev. Rul. 76-526  (No Partial Liquidation on Distribution of Real Estate) More info.
  131. Rev. Rul. 77-209  (Section 902 Credits and "Fiscal Unity") More info.
  132. Rev. Rul. 77-226  (No DRD for Redemption Integrated with Sale) More info.
  133. Rev. Rul. 77-237  (Substantially Disproportionate Redemption of Both Father & Son) More info.
  134. Rev. Rul. 77-297  (Three Party Like-Kind Exchange) More info.
  135. Rev. Rul. 77-307  (Substantially All Properties in Reverse Triangular Merger) More info.
  136. Rev. Rul. 77-427  (Section 304 Redemption Treated as 302(a) Exchange) More info.
  137. Rev. Rul. 77-428, Situation 1  (Downstream Forward Triangular Merger) More info.
  138. Rev. Rul. 77-428, Situation 2  (Upstream Reverse Triangular Merger) More info.
  139. Rev. Rul. 77-449  (Successive 351 Transfers) More info.
  140. Rev. Rul. 77-479  (Recapitalization Prior to IPO)
  141. Rev. Rul. 78-47   (Downstream C Reorganization)
  142. Rev. Rul. 78-83   (Constructive Dividend - Diversion of Income Between Foreign Subsidiaries)
  143. Rev. Rul. 78-130  (Outbound 351 & Asset Reorg Recast as a Triangular C Reorg) More info.
  144. Rev. Rul. 78-281  (Non-Functional Currency Borrowing & Purchase)
  145. Rev. Rul. 78-330   (Avoiding Section 357(c) in a D Reorganization)
  146. Rev. Rul. 78-397  (Forward Triangular Merger: Circular Flow of Cash)
  147. Rev. Rul. 78-422  (304 Transaction Due to Assumption of Liability) More info.
  148. Rev. Rul. 79-4   (Acquiror Repayment of Debt Guaranteed by Target Shareholder is Boot in Purported B Reorg)
  149. Rev. Rul. 79-70   (Busted 351 Via Prearranged Plan to Sell Stock)
  150. Rev. Rul. 79-89   (Acquiror Repayment of Debt Guaranteed by Target Shareholder is Not Boot in B Reorg)
  151. Rev. Rul. 79-150  (Conversion of Brazilian "S.A." to "Limitada")
  152. Rev. Rul. 79-155  (Reorganization and Changes in Terms of Convertible Securities) More info.
  153. Rev. Rul. 79-194, Situation 1  (351 Exchange: Sale of Stock to Other Transferors)
  154. Rev. Rul. 79-194, Situation 2  (Failed 351 Exchange: Accommodation Exchange)
  155. Rev. Rul. 79-250   (Two Reorganizations Not Stepped Together As One)
  156. Rev. Rul. 79-289  (D & F Reorganization with Liabilities Exceeding Basis)
  157. Rev. Rul. 79-394 (Active Trade or Business With No [Paid] Employees) More info.
  158. Rev. Rul. 80-154   (Foreign Corp.'s Capitalization of Earnings - Sec. 305 Stock Dividend)
  159. Rev. Rul. 80-189  (Section 304 - Subsidiary Purchase of Parent Stock) More info.
  160. Rev. Rul. 80-239  (301 Distribution Thru Conduit Entity)
  161. Rev. Rul. 80-362  (Cascading Royalties) More info.
  162. Rev. Rul. 81-32   (Foreign-to-Foreign C Reorg - CFC to Non-CFC:  Sec. 1248(b) Lim. Applies to Deemed Div)
  163. Rev. Rul. 81-41  (Substantially Disproportionate Redemption -- No Common Stock Owned) More info.
  164. Rev. Rul. 81-78   (Profits Not Attributable to a U.S. Permanent Establishment)
  165. Rev. Rul. 81-92  (No COBE for All Cash Target in Purported B Reorganization) More info.
  166. Rev. Rul. 81-132  (Transferor Ownership Not Attributed in 351 Exchange for Treaty Purposes)
  167. Rev. Rul. 81-223 (UCMA Trustee is a Tainted Interest For 302(b)(3) Termination) More info.
  168. Rev. Rul. 81-247, Situation 1  (COBE - Merger With a Drop of All Assets)
  169. Rev. Rul. 81-247, Situation 2  (COBE - Merger With a Drop of Some Assets)
  170. Rev. Rul. 82-16   (Subpart F Income with Less Than 100% U.S. Ownership)
  171. Rev. Rul. 82-144  (Sale Treated as Sale Despite Acquisition of "Put") More info.
  172. Rev. Rul. 82-150  (Deep in-the-Money Option Deemed Exercised) More info.
  173. Rev. Rul. 83-22  (Dividend on Non-vested Stock With 83(b) Election Treat as a Dividend) More info.
  174. Rev. Rul. 83-34  (Successive 351 Transfers (80% Ownership)) More info.
  175. Rev. Rul. 83-142   (Circular Flow of Cash in Foreign Spin-Off)
  176. Rev. Rul. 83-156  (351 Followed by 721)
  177. Rev. Rul. 84-2   (Section 332 Liquidation:  Nominal Assets Remaining)
  178. Rev. Rul. 84-44  (Forward Triangular Merger Not Part of 351 Exchange)
  179. Rev. Rul. 84-71   (Section 351(a) As Part of Taxable Acquisitive Transaction [National Starch])
  180. Rev. Rul. 84-104  (Consolidation Treated As Merger In Reverse Triangular Merger)
  181. Rev. Rul. 84-111, Situation 1  (Partnership Conversion to Corporation: Assets Down & Stock Up)
  182. Rev. Rul. 84-111, Situation 2  (Partnership Conversion to Corporation: Assets Up & Assets Down)
  183. Rev. Rul. 84-111, Situation 3  (Partnership Conversion to Corporation: Partnership Interests Down)
  184. Rev. Rul. 84-160  (Section 351 Exchange of One USRPI for Another USRPI)
  185. Rev. Rul. 85-60  (Foreign "Simple" Trust as a Partner in a U.S. Partnership) More info.
  186. Rev. Rul. 85-87 ("In-the-Money" Put Option Treated as Contract to Acquire Stock for Wash Sale Rule) More info.
  187. Rev. Rul. 85-119  (Bank Notes: Equity for Regulatory Purposes & Debt for Tax Purposes) More info.
  188. Rev. Rul. 85-197   (Downstream Merger of Holding Company - COBE Requirement)
  189. Rev. Rul. 86-25   (Recapitalization - Exchange of Common for Common & Preferred)
  190. Rev. Rul. 87-47   (Corporation Formed to Hold Stock of Foreign Corporation)
  191. Rev. Rul. 87-76  (COBE for an Investment Company) More info.
  192. Rev. Rul. 87-88  (Substantially Disproportionate Redemption Multiple Classes of Common) More info.
  193. Rev. Rul. 87-89   (Lending Intermediary Disregarded in Cross-Border Lending Transactions)
  194. Rev. Rul. 87-96   (Intercompany In-Kind Dividend of Foreign Subsidiary)
  195. Rev. Rul. 87-110  (368 Reorganization of 50% Partner Terminates Partnership)
  196. Rev. Rul. 88-25   (Domestication is an F Reorganization)
  197. Rev. Rul. 88-48  ("Sub-All" In C Reorganization With 50% of Assets Sold)
  198. Rev. Rul. 89-37  (Failed Spin-Off: Control Acquired with Gain Recognized)
  199. Rev. Rul. 89-46   (Ownership Attribution - Reg. 1.1502-34 & Section 351)
  200. Rev. Rul. 89-57  (304 Transaction with >50% Value But Not >50% Vote) More info.
  201. Rev. Rul. 89-64  (Attribution for Option Not Currently Exercisable) More info.
  202. Rev. Rul. 89-101   (355 Spin-Off To Reduce Foreign Withholding Taxes)
  203. Rev. Rul. 90-13  (No Surrender of Stock in Pro Rata Partial Liquidation) More info.
  204. Rev. Rul. 90-31   (Section 959(e):  Section 1248 PTI Account)
  205. Rev. Rul. 90-34  (Three Party Like-Kind Exchange: Direct Transfer) More info.
  206. Rev. Rul. 90-79  (Non-Deductible Personal Currency Loss on Foreign Mortgage)
  207. Rev. Rul. 90-95   (Cash Merger of Transitory Subsidiary Treated as Qualified Stock Purchase)
  208. Rev. Rul. 90-112   (Investment in U.S. Property Through Partnership)
  209. Rev. Rul. 91-5   (Section 304 Transaction with U.S. Seller of Foreign Co)
  210. Rev. Rul. 91-32, Situation 1   (Nonres. Partner Disposed of P'ship Engaged in a Trade or Business in the U.S.)
  211. Rev. Rul. 92-85, Situation 1  (FDAP Withholding on 304 Transaction)
  212. Rev. Rul. 92-85, Situation 2  (FDAP Withholding on 304 Transaction)
  213. Notice 94-48 (Tax Deductible Preferred Stock)
  214. Notice 94-93  (Domestic Inversion With Disproportionate Shares Issued)
  215. Rev. Rul. 96-29, Situation 1  (F Reorganization Followed By IPO)
  216. Rev. Rul. 96-29, Situation 2  (Forward Triangular Merger Followed By F Reorganization)
  217. Rev. Rul. 97-48   (Contract Manufacturing - No Branch But No Attribution)
  218. Rev. Rul. 98-10   (B Reorganization with Exchange of Securities)
  219. Rev. Rul. 99-5, Situation 1   (Disregarded Entity to Partnership - Sale)
  220. Rev. Rul. 99-5, Situation 2   (Disregarded Entity to Partnership - Contribution)
  221. Rev. Rul. 99-6, Situation 1   (Partnership to Disregarded Entity - Member Purchase)
  222. Rev. Rul. 99-6, Situation 2   (Partnership to Disregarded Entity - Third Party Purchase)
  223. Rev. Rul. 99-58  (Continuity of Interest With Stock Repurchases) More info.
  224. Notice 2001-17   (Contingent Liability Tax Shelter)
  225. Rev. Rul. 2001-24   (Forward Triangular Merger with Drop of Acquiror)
  226. Rev. Rul. 2001-26, Situation 1  (Two Step Reverse Triangular Merger)
  227. Notice 2001-45   (Basis Shifting Tax Shelter)
  228. Rev. Rul. 2001-46   (Multi-Step Tax Free Reorganization was Not a Qualified Stock Purchase)
  229. Rev. Rul. 2002-85   (D Reorganization with a Drop)
  230. Notice 2003-22  (Offshore Deferred Compensation Arrangement (Listed Transaction))
  231. Rev. Rul. 2003-51   (Successive 351 Exchanges)
  232. Rev. Rul. 2003-79   (Spin-Off & C Reorganization of Controlled)
  233. Rev. Rul. 2003-96  (Nonapplication of Section 482 to Lease Stripping Transaction)
  234. Rev. Rul. 2003-125, Situation 2  (Check the Box Election As Identifiable Event For Worthless Stock Deduction)
  235. Rev. Rul. 2004-3  (Foreign Partner Deemed to Have A Fixed Base in the U.S.)
  236. Notice 2004-20   (Foreign Tax Credit Intermediary Transaction)
  237. Rev. Rul. 2004-37  (Forgiveness of Option Exercise Debt Treated as Compensation) More info.
  238. Rev. Rul. 2004-59   (Partnership Conversion to Corporation - Contribution Followed by Distribution)
  239. Rev. Rul. 2004-76, Situation 1  (Treaty Benefits: Incorporated in One Jurisdiction and Managed & Controlled in Another)
  240. Rev. Rul. 2004-77   (Disregarded Entity with Two Owners [One owner is Disregarded])
  241. Rev. Rul. 2004-79  (Subsidiary Purchase of Parent Debt)
  242. Rev. Rul. 2004-83   (Related Stock Purch. & Liquidation Treated as D Reorganization)
  243. Notice 2005-74, Example 1   (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferor)
  244. Notice 2005-74, Example 2   (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferee)
  245. Notice 2005-74, Example 3   (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferred)
  246. Notice 2005-77  (Nonresident Alien Individual Filing Requirements for U.S. Source Wages)
  247. Notice 2005-90  (Foreign Tax Credits Not Disallowed In Certain Back-to-Back Licensing Arrangements)
  248. Notice 2006-85   (Purchase of Parent Stock in Triangular Reorganizations Involving Foreign Corporations)
  249. Rev. Rul. 2007-8, Situation 1  (351 Exchange / D Reorg Overlap with Liabilities Exceeding Basis)
  250. Rev. Rul. 2007-8, Situation 2  (351 Exchange / C Reorg Overlap with Liabilities Exceeding Basis)
  251. Notice 2007-9, Example 1  (Factoring Exception to CFC Look-Through Rule)
  252. Notice 2007-9, Example 2  (Section 956 Exception to CFC Look-Through Rule)
  253. Notice 2007-9, Example 3  (Exception to CFC Look-Through Rule)
  254. Notice 2007-13, Example 1   (FBC Services - Substantial Assistance: CFC Costs Exceed 20% - No Sub F)
  255. Notice 2007-13, Example 2   (FBC Services - Substantial Assistance: Indirect Services - Sub F)
  256. Notice 2007-13, Example 3   (FBC Services - Substantial Assistance: Indirect Services - No Sub F)
  257. Rev. Rul. 2007-40  (Guaranteed Payment Obligation Satisfied With Property Triggers Gain/Loss)
  258. Rev. Rul. 2007-42, Situation 1  (Spin-Off - 33 1/3 % Interest in Partnership)
  259. Notice 2007-48  (Killer B Transaction)
  260. Rev. Rul. 2008-1  (U.S. Dollar Denominated Derivative Contract Treated As Euro Denominated Debt) More info.
  261. Rev. Rul. 2008-5  (Loss Disallowed on Wash Sale to Roth IRA) More info.
  262. Notice 2008-10  (Outbound Cash D With a Drop) More info.
  263. Rev. Rul. 2008-15, Situation 1  (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
  264. Rev. Rul. 2008-15, Situation 2  (Section 4371 Excise Tax on Outbound Reins. & Fgn-to-Fgn Reins.)
  265. Rev. Rul. 2008-15, Situation 3  (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
  266. Rev. Rul. 2008-15, Situation 4  (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
  267. Rev. Rul. 2008-18, Situation 1  (S Election In F Reorg With QSub)
  268. Rev. Rul. 2008-18, Situation 2  (S Election In F Reorg With QSub)
  269. Rev. Rul. 2008-25  (Multi-Step Reorganization Was a Qualified Stock Purchase)
  270. Notice 2009-7  (Subpart F Income Partnership Blocker)
  271. Rev. Rul. 2009-15,Sit.1 (Partnership UN-CTB Election to S Corporation) More info.
  272. Rev. Rul. 2009-15,Sit.2 (Partnership Conversion to S Corporation) More info.
  273. Notice 2009-78, Example 1 (Inversion With Accommodation Transferor (Marketable Securities))
  274. Notice 2009-78, Example 2 (Inversion With Accommodation Transferor (Principal Purpose of Avoidance))More info.
  275. Notice 2009-78, Example 3 (Inversion Ownership Threshold With Stock Issued By Member of EAG)More info.

III. Regulation Examples

  1. Reg. 1.302-2(c), Example 2  (Husband's Stock Redeemed - Basis Transfers to Wife)
  2. Reg. 1.302-3(b), Example  (Substantially Disproportionate Redemption) More info.
  3. Temp. Reg. 1.304-4T(a), Example  (Section 304 Anti-Abuse Rule)
  4. Reg. 1.318-2(a), Example 1  (Corporation Not Considered to Own Its Own Stock)
  5. Reg. 1.318-2(a), Example 2  (Section 318 50% Threshold Includes Attributed Ownership)
  6. Reg. 1.318-2(b), Example  (Family Attribution: Up One and Down Two Generations)
  7. Reg. 1.318-2(c), Example 1  (Partnership Attribution)
  8. Prop. Reg. 1.336-2(k), Example 1 (Section 336(e) Election Sale of 100% of Target Stock) More info.
  9. Prop. Reg. 1.336-2(k), Example 2 (Section 336(e) Election Sale of 80% of Target Stock) More info.
  10. Reg. 1.338-3(b)(3)(iv), Example 1  (QSP - Busted 351 [Via IPO] is a Section 338(h)(3) Purchase)
  11. Reg. 1.338-3(b)(3)(iv), Example 2  (QSP - Related Person Acquisition)
  12. Reg. 1.338-3(b)(3)(iv), Example 3  (No QSP - Shares Constructively Acquired Prior to 12 Month Period)
  13. Reg. 1.338-3(b)(3)(iv), Example 4  (No QSP - Shares Constructively Acquired Prior to 12 Month Period)
  14. Reg. 1.338-3(b)(4)(ii), Example  (QSP - Acquisition Date for Tiered Targets)
  15. Reg. 1.338-3(b)(5)(iv), Example 1  (QSP - Purchase, Redemption, & Purchase)
  16. Reg. 1.338-3(b)(5)(iv), Example 2  (QSP - Purchase & Redemption)
  17. Reg. 1.338-3(b)(5)(iv), Example 3  (No QSP - Redemption & Purchase)
  18. Reg. 1.338-3(b)(5)(iv), Example 4  (QSP - Purchase & Related Person Redemption)
  19. Reg. 1.338-3(c)(1)(ii), Example 1  (Purchase & Sale of Target)
  20. Reg. 1.338-3(c)(1)(ii), Example 2  (Purchase of Target & Sale of Target's Subsidiary)
  21. Reg. 1.338-3(d)(5), Example  (Post-QSP Merger of Target)
  22. Reg. 1.338-9(f), Example 1  (Section 1248 Gain on QSP of a CFC With Gain Recognition Election)
  23. Reg. 1.338-9(f), Example 2  (Section 1248 Gain on QSP of a CFC Without Gain Recognition Election)
  24. Reg. 1.338-9(f), Example 3  (Creeping Acquisition of CFC [U.S. Sellers])
  25. Reg. 1.338-9(f), Example 4  (Creeping Acquisition of CFC [Foreign Seller])
  26. Reg. 1.338-10(a)(7), Example 1  (338 Election - “One-Day” Tax Return)
  27. Reg. 1.338-10(a)(7), Example 2  (338 Election - Short Year Tax Return)
  28. Reg. 1.338(h)(10)-1(e), Example 1  (338(h)(10) Election For Some But Not All Targets)
  29. Reg. 1.338(h)(10)-1(e), Example 2  (Pre-Sale Distribution and QSP)
  30. Reg. 1.338(h)(10)-1(e), Example 11  (Stock Acquis'n Merger Followed By Upstream Merger - No 338(h)(10) Election)
  31. Reg. 1.338(h)(10)-1(e), Example 12  (Stock Acquis'n Merger Followed By Upstream Merger - With 338(h)(10) Election)
  32. Reg. 1.338(h)(10)-1(e), Example 13  (Stock Acquis'n Merger Followed By Brother-Sister Mgr - W/ 338(h)(10) Election)
  33. Reg. 1.338(h)(10)-1(e), Example 14  (Stock Acquisition (Not a QSP) Followed By Upstream Merger)
  34. Reg. 1.351-1(a)(2), Example 1  (Section 351 Exchange With New Corporation)
  35. Reg. 1.351-1(a)(2), Example 2  (78% is Insufficient to Qualify Under Section 351)
  36. Reg. 1.351-1(a)(2), Example 3  (80% Threshold Includes Stock Received for Services)
  37. Reg. 1.351-1(b)(2), Example 1  (Section 351 Exchange With Constructive Transfer)
  38. Reg. 1.351-1(b)(2), Example 2  (Stock in Exchange For Services)
  39. Reg. 1.351-1(c)(7), Example 1  (No Investment Company Under Section 351(e)(1) -- De Minimis Diversification)
  40. Reg. 1.351-1(c)(7), Example 2  (Investment Co. Under Section 351(e)(1) Due to Diversification)
  41. Prop. Reg. 1.355-3(d)(2), Example 1  (Spin-Off Meets Section 355(b) Requirements)
  42. Prop. Reg. 1.355-3(d)(2), Example 2  (Split-Up Meets Section 355(b) Requirements)
  43. Prop. Reg. 1.355-3(d)(2), Example 3  (Spin-Off - DSAG Member)
  44. Prop. Reg. 1.355-3(d)(2), Example 4  (Spin-Off - DSAG Member Acquisition of 368(c) Control)
  45. Prop. Reg. 1.355-3(d)(2), Example 5  (Spin-Off - Segmented CSAG Business)
  46. Prop. Reg. 1.355-3(d)(2), Example 6  (Spin-Off - Segmented DSAG Business)
  47. Prop. Reg. 1.355-3(d)(2), Example 7  (Spin-Off - Failed Segmented Business)
  48. Prop. Reg. 1.355-3(d)(2), Example 8  (Spin-Off - Jointly Owned Partnership)
  49. Prop. Reg. 1.355-3(d)(2), Example 9  (Double Spin-Off: One Qualifies)
  50. Prop. Reg. 1.355-3(d)(2), Example 10  (Spin-Off With Securities and Vacant Land)
  51. Prop. Reg. 1.355-3(d)(2), Example 11  (Spin-Off With Occupied Real Estate)
  52. Prop. Reg. 1.355-3(d)(2), Example 12  (Spin-Off With Occupied Real Estate)
  53. Prop. Reg. 1.355-3(d)(2), Example 13  (Failed Spin-Off -- No Significant Activities)
  54. Prop. Reg. 1.355-3(d)(2), Example 14  (Spin-Off -- Vertical Division -- State Contracts)
  55. Prop. Reg. 1.355-3(d)(2), Example 15  (Spin-Off -- Vertical Division -- Location)
  56. Prop. Reg. 1.355-3(d)(2), Example 16  (Spin-Off -- Horizontal Division -- Research)
  57. Prop. Reg. 1.355-3(d)(2), Example 17  (Spin-Off -- Horizontal Division -- Research)
  58. Prop. Reg. 1.355-3(d)(2), Example 18  (Spin-Off -- Expansion & Vertical Division -- Location)
  59. Prop. Reg. 1.355-3(d)(2), Example 19  (Spin-Off -- Expansion & Horizontal Division -- Internet)
  60. Prop. Reg. 1.355-3(d)(2), Example 20  (Expansion - Acquiring a SAG Member)
  61. Prop. Reg. 1.355-3(d)(2), Example 21  (No Expansion - Acquiring Only 368(c) Control)
  62. Prop. Reg. 1.355-3(d)(2), Example 22  (Partnership - Meaningful/Significant)
  63. Prop. Reg. 1.355-3(d)(2), Example 23  (Partnership - Meaningful/Significant Interest)
  64. Prop. Reg. 1.355-3(d)(2), Example 24  (Partnership - Multiple Significant Interests)
  65. Prop. Reg. 1.355-3(d)(2), Example 25  (Spin-Off & Split-Off -- Separated Management Functions)
  66. Prop. Reg. 1.355-3(d)(2), Example 26  (Purchase of ATB From Related Affiliate Member)
  67. Prop. Reg. 1.355-3(d)(2), Example 27  (Taxable Acquisition & Section 351 Exchange)
  68. Prop. Reg. 1.355-3(d)(2), Example 28  (Tax Free Acquisitions of Businesses)
  69. Reg. 1.367(a)-1T(c)(3)(A), Example  (Partnership Outbound 351 Exchange) More info.
  70. Reg. 1.367(a)-3(b)(2)(ii), Example  (Outbound B Reorganization: CFC to Non-CFC [Sec. 367(a) & (b) Overlap])
  71. Reg. 1.367(a)-3(d)(3), Example 1  (Forward Triangular Merger [40%])
  72. Reg. 1.367(a)-3(d)(3), Example 1A  (Forward Triangular Merger (40%) Subsidiary in Consol'd Group)
  73. Reg. 1.367(a)-3(d)(3), Example 2  (Reverse Triangular Merger [40%])
  74. Reg. 1.367(a)-3(d)(3), Example 3  (Forward Triangular Merger [55%])
  75. Reg. 1.367(a)-3(d)(3), Example 4  (Forward Triangular Merger & GRA Terminated)
  76. Reg. 1.367(a)-3(d)(3), Example 5  (Triangular B Reorganization)
  77. Reg. 1.367(a)-3(d)(3), Example 5A  (Triangular B Reorganization)
  78. Reg. 1.367(a)-3(d)(3), Example 6  (Triangular C Reorganization)
  79. Reg. 1.367(a)-3(d)(3), Example 6A  (Outbound C Reorg with Partial Drop)
  80. Reg. 1.367(a)-3(d)(3), Example 6B  (Outbound C Reorg with Partial Drop)
  81. Reg. 1.367(a)-3(d)(3), Example 6C  (Outbound C Reorg with Partial Drop)
  82. Reg. 1.367(a)-3(d)(3), Example 7  (Triangular C Reorganization with Later 351)
  83. Reg. 1.367(a)-3(d)(3), Example 7A  (Triangular C Reorganization with Later 351)
  84. Reg. 1.367(a)-3(d)(3), Example 8  (Outbound Triangular C Reorg)
  85. Reg. 1.367(a)-3(d)(3), Example 8A  (Outbound Triangular C Reorg)
  86. Reg. 1.367(a)-3(d)(3), Example 8B  (Outbound Triangular C Reorg)
  87. Reg. 1.367(a)-3(d)(3), Example 8C  (Outbound Triangular C Reorg)
  88. Reg. 1.367(a)-3(d)(3), Example 9  (Outbound Triangular C Reorg with Partial Drop)
  89. Reg. 1.367(a)-3(d)(3), Example 10  (Outbound Forward Triangular Merger)
  90. Reg. 1.367(a)-3(d)(3), Example 11  (Outbound Reverse Triangular Merger)
  91. Reg. 1.367(a)-3(d)(3), Example 12  (Triangular C Reorganization)
  92. Reg. 1.367(a)-3(d)(3), Example 13  (Successive 351 Exchanges)
  93. Reg. 1.367(a)-3(d)(3), Example 13A  (Successive 351 Exchanges)
  94. Reg. 1.367(a)-3(d)(3), Example 14  (Triangular C Reorganization)
  95. Reg. 1.367(a)-3(d)(3), Example 14A  (Triangular C Reorganization)
  96. Reg. 1.367(a)-3(d)(3), Example 15  (Forward Triangular Merger)
  97. Reg. 1.367(a)-3(d)(3), Example 16  (Foreign D Reorganization)
  98. Temp. Reg. 1.367(a)-3T(e)(3), Example  (Outbound Merger Under Section 367(a)(5))
  99. Temp. Reg. 1.367(a)-3T(e)(3), Example Alternate Facts  (Outbound Merger Under Section 367(a)(5))
  100. Temp. Reg. 1.367(a)-8T(b)(3)(iv)(D), Example  (Outbound B Reorg, Sec 351 and 721 Exchanges - Basis Adjustments)
  101. Temp. Reg. 1.367(a)-8T(d)(1)(ii), Example  (Outbound 351 & Sale of Transferred)
  102. Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1  (Outbound 351 & Domestic F Reorganization)
  103. Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1, Alternate Facts  (Outbound 351 & Outbound F Reorganization)
  104. Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2  (Outbound 351 Followed by Acquisitive D Reorganization)
  105. Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3  (Outbound 351 Followed by C Reorganization)
  106. Temp. Reg. 1.367(a)-8T(e)(6)(ii), Example  (Outbound 351, 332 Liquidation & Disposition of Substantially All Assets)
  107. Temp. Reg. 1.367(a)-8T(f)(1)(iii), Example  (Outbound 351 Exchange Followed by Foreign-to-Foreign 351 With Boot)
  108. Temp. Reg. 1.367(a)-8T(g)(1)(iii), Example  (Outbound 351 Exchange & Partial Dispositions)
  109. Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 1  (Outbound 351 & Sale of Transferee)
  110. Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 2  (Outbound of Stock, Outbound of Land and Sale of Transferee)
  111. Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1  (Outbound 351 Exchange & Inbound 332 Liquidation)
  112. Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2  (Outbound 351 Exchange & Spin-Off)
  113. Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1  (2003 Outbound 351 Exchange & 2005 Spin-Off)
  114. Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 2  (2003 Outbound 351 & 2005 Foreign-to-Foreign 351)
  115. Temp. Reg. 1.367(a)-9T(e), Example (367(a) Gain Recognition on Certain Outbound 304 Transactions)
  116. Reg. 1.367(b)-1(b)(2), Example  (Liquidation into 90% Corporate-Owned Partnership Does Not Qualify Under Sec. 332)
  117. Reg. 1.367(b)-2(d)(3)(i)(A)(2), Example  (All E&P Amount Defined)
  118. Reg. 1.367(b)-3(b)(3)(ii), Example 1  (CFC Inbound Section 332 Liquidation With 100% Ownership)
  119. Reg. 1.367(b)-3(b)(3)(ii), Example 2  (CFC Inbound Section 332 Liquidation With 100% Ownership)
  120. Reg. 1.367(b)-3(b)(3)(ii), Example 3  (CFC Inbound Section 332 Liquidation With 80% Ownership)
  121. Reg. 1.367(b)-3(b)(3)(ii), Example 4  (CFC Inbound D Reorganization)
  122. Reg. 1.367(b)-3(b)(3)(ii), Example 5  (Lower Tier CFC Inbound Merger)
  123. Reg. 1.367(b)-3(b)(3)(ii), Example 5 (Old)  (Lower Tier CFC Inbound D Reorganization)
  124. Reg. 1.367(b)-3(c)(5), Example 1  (Inbound C Reorganization: <10% Shareholder - All E&P Election)
  125. Reg. 1.367(b)-3(c)(5), Example 2  (Inbound C Reorganization: <10% Shareholder - 50K De Minimis Exception)
  126. Reg. 1.367(b)-4(b)(1)(iii), Example 1  (Foreign-to-Foreign C Reorganization: CFC to Non-CFC)
  127. Reg. 1.367(b)-4(b)(1)(iii), Example 2  (Foreign-to-Foreign C Reorganization: CFC to CFC)
  128. Reg. 1.367(b)-4(b)(1)(iii), Example 3  (Foreign-to-Foreign Triangular C Reorganization: Section 367(a) & (b) Overlap)
  129. Reg. 1.367(b)-4(b)(1)(iii), Example 3A  (Foreign-to-Foreign Reverse Triangular Merger: Section 367(a) & (b) Overlap)
  130. Reg. 1.367(b)-4(b)(1)(iii), Example 3B  (Foreign-to-Foreign Forward Triangular Merger: Acquiror U.S. Controlled)
  131. Reg. 1.367(b)-4(b)(1)(iii), Example 4  (Outbound C Reorg Triggers Sec. 1248 Amount Inclusion)
  132. Reg. 1.367(b)-4(c)(2), Example  (Foreign-to-Foreign B Reorganization: Sec. 1248 Amount Inclusion is Not FPHCI)
  133. Temp. Reg. 1.367(b)-4T(e)(4), Example (367(b) Inclusion on Certain Outbound 304 Transactions) More info.
  134. Reg. 1.367(b)-5(g), Example 1  (Pro-Rata Spin-Off By a CFC) More info.
  135. Temp Reg. 1.367(b)-14T(b)(4), Example  (Killer Forward Triangular Merger)
  136. Reg. 1.367(e)-1, Example  (Outbound Spin-Off: Gain to “Distributing”)
  137. Reg. 1.367(e)-2(b)(1)(ii)(B)(2), Example  (Outbound 332 Liquidation: Overall Loss Limitation)
  138. Reg. 1.368-1(d)(5), Example 1  (COBE - - One of Three Lines of Business Continued) More info.
  139. Reg. 1.368-1(e)(8), Example 10  (Creditor COI in Insolvency Reorganization)Rev. Rul. 56-184   (Pre-B Reorganization Cash Dividends)
  140. Reg. 1.368-2(b)(1)(iii), Example 1  (Divisive Merger)
  141. Reg. 1.368-2(b)(1)(iii), Example 2  (Merger into Disregarded Entity)
  142. Reg. 1.368-2(b)(1)(iii), Example 3  (S Corp with QSub Merger into Disregarded Entity)
  143. Reg. 1.368-2(b)(1)(iii), Example 4  (Triangular Merger into Disregarded Entity)
  144. Reg. 1.368-2(b)(1)(iii), Example 5  (Merger into Disregarded Entity of a Partnership)
  145. Reg. 1.368-2(b)(1)(iii), Example 6  (Merger of a Disregarded Entity into a Corporation)
  146. Reg. 1.368-2(b)(1)(iii), Example 7  (Merger of a Corporation into a Disregarded Entity/Partnership)
  147. Reg. 1.368-2(b)(1)(iii), Example 8  (Merger Preceded by Sale & Distribution)
  148. Reg. 1.368-2(b)(1)(iii), Example 9  (Conversion of Target to an LLC)
  149. Reg. 1.368-2(b)(1)(iii), Example 10  (Dissolution of Target)
  150. Reg. 1.368-2(b)(1)(iii), Example 11  (Merger of Corporate Partner into a Partnership)
  151. Reg. 1.368-2(b)(1)(iii), Example 12  (State Law Consolidation)
  152. Reg. 1.368-2(b)(1)(iii), Example 13  (Merger Pursuant to Foreign Statutes)
  153. Reg. 1.368-2(b)(1)(iii), Example 14  (Foreign Amalgamation Using Parent Stock)
  154. Reg. 1.368-2(d)(4)(ii), Example 1  (Repeal of Bausch & Lomb Doctrine: Upstream C Reorg)
  155. Reg. 1.368-2(d)(4)(ii), Example 2  (Failed Upstream C Reorganization)
  156. Reg. 1.368-2(l)(3), Example 1  (Cash D Reorganization) More info.
  157. Reg. 1.368-2(l)(3), Example 2  (Cash D Reorganization [Related Shareholders]) More info.
  158. Reg. 1.368-2(l)(3), Example 3  (Cash D Reorganization [Affiliated Group]) More info.
  159. Reg. 1.368-2(l)(3), Example 4  (Cash D Reorganization [De Minimis Ownership]) More info.
  160. Reg. 1.368-2(l)(3), Example 5  (Cash D Reorganization ["Vanilla" Preferred Stock]) More info.
  161. Reg. 1.368-2(l)(3), Example 6  (Failed Cash D Reorganization [No Shareholder Identity]) More info.
  162. Prop. Reg. 1.453-1(f)(2)(iv), Example 1  (Installment Obligation Received in Forward Triangular Merger)
  163. Reg. 1.679-3(b)(2), Example (Domestic Grantor Trust Transfer to Foreign Trust) More info.
  164. Reg. 1.679-3(c)(5), Example 1 (Intermediary Transfer to Foreign Trust) More info.
  165. Reg. 1.679-3(c)(5), Example 2 (Delayed Intermediary Transfer to Foreign Trust) More info.
  166. Reg. 1.679-3(c)(5), Example 3 (Indirect Loan to Foreign Trust)
  167. Reg. 1.679-3(c)(5), Example 4 (Indirect Loan to Foreign Trust) More info.
  168. Reg. 1.679-3(d)(2), Example 1 (Constructive Transfer to Foreign Trust: Debt Payment) More info.
  169. Reg. 1.679-3(d)(2), Example 2 (Constructive Transfer to Foreign Trust: Liability Assumption) More info.
  170. Reg. 1.679-3(e)(5), Example 1 (Deemed Transfer to a Foreign Trust: Guarantee of Loan) More info.
  171. Reg. 1.679-3(e)(5), Example 2 (Deemed Transfer to a Foreign Trust: Guarantee of U.S. Lender’s Loan) More info.
  172. Reg. 1.679-3(f)(2), Example 1 (Deemed Transfers Thru a Foreign Grantor Trust with U.S. Beneficiaries)
  173. Reg. 1.679-3(f)(2), Example 2 (Deemed Transfers Thru a Foreign Non-Grantor Trust with Foreign Beneficiaries) More info.
  174. Reg. 1.679-3(f)(2), Example 3 (No Deemed Transfer Thru Foreign Trust) More info.
  175. Reg. 1.679-4(b)(2)(ii), Example (Transfer of Property to Foreign Trust for Partial Consideration) More info.
  176. Reg. 1.679-4(d)(7), Example 1 (Demand Note Is Not a Qualified Obligation) More info.
  177. Reg. 1.679-4(d)(7), Example 2 (Private Annuity for Life Is Not a Qualified Obligation) More info.
  178. Reg. 1.679-4(d)(7), Example 3 (Loan From Unrelated Party to a Foreign Trust Meets FMV Exception) More info.
  179. Reg. 1.679-4(d)(7), Example 4 (Transfer of Property to Foreign Trust for 10 year Term Obligation) More info.
  180. Reg. 1.679-4(d)(7), Example 5 (Transfer of Property to Foreign Trust for 3 Year Term Obligation) More info.
  181. Reg. 1.679-5(c), Example 1 (Pre-Immigration Trust – NRA Becomes Resident Alien) More info.
  182. Reg. 1.679-5(c), Example 2 (Pre-Immigration Trust – NRA Loses Power to Revest & Then Becomes RA) More info.
  183. Reg. 1.679-6(c), Example (Outbound Migration of Domestic Trust)
  184. Reg. 1.684-1(d), Example 1 (Gain on Transfer of Property to Non-Grantor Foreign Trust) More info.
  185. Reg. 1.684-1(d), Example 2 (Gain (But Not Loss) on Transfers to Non-Grantor Foreign Trust) More info.
  186. Reg. 1.684-1(d), Example 3 (Gain on Transfer to Non-Grantor Foreign Trust for Partial Consideration) More info.
  187. Reg. 1.684-1(d), Example 4 (Gain on Transfer to Non-Grantor Foreign Trust for Private Annuity) More info.
  188. Reg. 1.684-1(d), Example 5 (Gain on Transfer to Related Non-Grantor Foreign Trust for Qualified Obligation) More info.
  189. Reg. 1.701-2(d), Example 3  (Check-the-Box Planning to Get 901 Credits and to Avoid 10/50 Basket)
  190. Reg. 1.722-1, Example 1  (Basis of Contributing Partner's Interest With Liabilities Assumed)
  191. Reg. 1.722-1, Example 2  (Gain on Contribution Into Partnership With Liabilities Assumed)
  192. Reg. 1.861-3(a)(3)(iii), Example 1  (Dividends Received Deduction for Dividend from Foreign Corporation)
  193. Reg. 1.863-7(d), Example  (Source of Notional Principal Contract Income)Rev. Rul. 56-613   (Failed B Reorganization - Indirect Control)
  194. Reg. 1.881-3(e), Example 1  (Guarantee of Bank Debt Does Not Create A Financing Arrangement)
  195. Reg. 1.881-3(e), Example 2  (Back-to-Back Loan Treated as Financing Arrangement)
  196. Reg. 1.881-3(e), Example 3  (Bank Financing Through Intermediate Entity)
  197. Prop. Reg. 1.881-3(e), Example 3  (Back-to-Back Loan Treated as Financing Arrangement - DRE) More info.
  198. Reg. 1.881-3(e), Example 4  (Related Persons Treated As Single Intermediate Entity)
  199. Reg. 1.881-3(e), Example 5  (Related Persons Treated As Single Intermediate Entity)
  200. Reg. 1.884-4(a)(4), Example 1 (Branch Interest & Excess Interest) More info.
  201. Reg. 1.894-1(d)(2)(iii), Example 1  (Dividend Paid by Unrelated Entity to DRHE)
  202. Reg. 1.894-1(d)(2)(iii), Example 2  (Interest Paid by DRHE to Related Foreign Interest Holder)
  203. Reg. 1.894-1(d)(2)(iii), Example 3  (Interest Paid by DRHE to Related Foreign Interest Holder)
  204. Reg. 1.894-1(d)(2)(iii), Example 4  (Reverse Hybrid for One Interest Holder But Not The Other)
  205. Reg. 1.894-1(d)(2)(iii), Example 5  (Recharacterization of Interest to Dividends Can Reduce U.S. Withholding Taxes)
  206. Reg. 1.894-1(d)(2)(iii), Example 6  (Payment to Related Tax-Consolidated Entity)
  207. Reg. 1.894-1(d)(2)(iii), Example 7  (Interest Paid to Unrelated Foreign Bank)
  208. Reg. 1.894-1(d)(2)(iii), Example 8  (Interest Paid to Foreign Bank Pursuant to a Financing Arrangement)
  209. Reg. 1.894-1(d)(2)(iii), Example 9  (Royalty to DRHE & Interest to Foreign Holder)
  210. Reg. 1.894-1(d)(5), Example 1  (Fiscally Transparent ("FT") Entity Not Eligible For Reduced Treaty Rate)
  211. Reg. 1.894-1(d)(5), Example 2  (One of Two Interest Holders Eligible for Reduced Treaty Rate)
  212. Reg. 1.894-1(d)(5), Example 3  (Entity & Interest Holder Eligible for Reduced Treaty Rate)
  213. Reg. 1.894-1(d)(5), Example 4  (Foreign Grantor of Foreign Grantor Trust Eligible For Reduced Treaty Rate)
  214. Reg. 1.897-2(e)(1), Example 1  (U.S. Real Property Holding Corporation -- Interest in Foreign Corporation)
  215. Temp. Reg. 1.897-5T(b)(5), Example 3  (Outbound 332 Liquidation of USRPI [Including Former USRPHC]) More info.
  216. Temp. Reg. 1.897-5T(c)(2)(iii), Example 1  (Inbound 332 Liquidation of USRPI)
  217. Temp. Reg. 1.897-5T(c)(3)(ii), Example  (Foreign-to Foreign Spin-off of USRPHC) More info.
  218. Temp. Reg. 1.897-5T(c)(4)(iv), Example 1  (Inbound D Reorganization: USRPI - Statutory Exception) More info.
  219. Temp. Reg. 1.897-5T(c)(4)(iv), Example 2  (Inbound D Reorganization: USRPI - Statutory Exception) More info.
  220. Temp. Reg. 1.897-5T(c)(4)(iv), Example 3  (Inbound D Reorganization: USRPI - Regulatory Limitation) More info.
  221. Temp. Reg. 1.897-5T(c)(4)(iv), Example 4  (Inbound D Reorganization: USRPI - 897(i) Election) More info.
  222. Temp. Reg. 1.897-6T(a)(7), Example 1  (Inbound 351 of a USRPI to USRPHC) More info.
  223. Temp. Reg. 1.897-6T(a)(7), Example 4  (Inbound B Reorganization of a USRPHC) More info.
  224. Temp. Reg. 1.897-6T(a)(7), Example 5  (Outbound Spin-off by USRPHC) More info.
  225. Temp. Reg. 1.897-6T(a)(7), Example 6  (Inbound 351 of a USRPI with Treaty Exemption) More info.
  226. Temp. Reg. 1.902-1(c)(8)(ii), Example  (Effect of Liquidation on Pre-1998 Foreign Taxes Paid by 4th Tier Corporation)
  227. Reg. 1.904-5(i)(5), Example 1  (No Look-Thru for Interest [40% Ownership])
  228. Reg. 1.904-5(i)(5), Example 2  (Look-Thru for Dividend [40% Ownership] Between CFCs)
  229. Reg. 1.904-5(i)(5), Example 3  (Look-Thru for Dividend & Interest [80% Ownership])
  230. Temp. Reg. 1.904-5T(i)(5), Example 4  (Look-Thru But No Section 902 Credits)
  231. Temp. Reg. 1.904-5T(i)(5), Example 5  (Look-Thru for Dividends Between Members of Qualified Group)
  232. Temp. Reg. 1.904-7T(f)(iv), Example 1  (IRS's Reconstruction of 10/50 Corporation's Historical Earnings & Taxes)
  233. Temp. Reg. 1.904-7T(f)(iv), Example 2  (IRS is Unable to Reconstruct 10/50 Corporation's Historical Earnings & Taxes)
  234. Reg. 1.951-1(b)(2), Example 1  (Subpart F Income: CFC for Full Year)
  235. Reg. 1.951-1(b)(2), Example 2  (Subpart F Income: CFC for First Part of Year)
  236. Reg. 1.951-1(b)(2), Example 3  (Subpart F Income: CFC for Last Part of Year)
  237. Reg. 1.951-1(b)(2), Example 4  (Hopscotch Rule & PTI Dividend)
  238. Reg. 1.951-1(b)(2), Example 5  (Subpart F Income: CFC for Last Part of Year)
  239. Reg. 1.951-1(e)(6), Example 1  (Pro Rata Share - One Class of Stock)
  240. Reg. 1.951-1(e)(6), Example 2  (Pro Rata Share - Common and Preferred)
  241. Reg. 1.951-1(e)(6), Example 3  (Pro Rata Share - Two Classes of Common Treated as One Class)
  242. Reg. 1.951-1(e)(6), Example 4  (Pro Rata Share - Two Classes of Common & One Class of Preferred)
  243. Reg. 1.951-1(e)(6), Example 5  (Pro Rata Share - Common & Preferred: Discretionary & Non-Discret. Distrib'n Rights)
  244. Reg. 1.951-1(e)(6), Example 6  (Pro Rata Share - Restriction on Common Dividends is Disregarded)
  245. Reg. 1.951-1(e)(6), Example 7  (Pro Rata Share - Redeemable Preferred)
  246. Reg. 1.951-1(e)(6), Example 8  (Pro Rata Share - Common and Preferred)
  247. Reg. 1.951-1(e)(6), Example 9  (Pro Rata Share - Certain 304 Transactions)
  248. Reg. 1.954-3(a)(1)(iii), Example 1  (Purchase from Related & Sale to Unrelated)
  249. Reg. 1.954-3(a)(1)(iii), Example 2  (Purchase from Unrelated & Sale to Related)
  250. Reg. 1.954-3(a)(1)(iii), Example 3  (Sale Commission to Foreign Subsidiary)
  251. Reg. 1.954-3(a)(1)(iii), Example 4  (Sale of Lathe Used in Manufacturing Business)
  252. Reg. 1.954-3(a)(1)(iii), Example 5  (Interest and Service Fees Included as Foreign Base Company Sale Income)
  253. Reg. 1.954-3(a)(2), Example 1  (Coffee Beans Grown in Same Country)
  254. Reg. 1.954-3(a)(2), Example 2  (Diamonds Manufactured in Same Country)
  255. Reg. 1.954-3(a)(3)(iv), Example 1  (Electric Transformers Sold for Use in Same Country)
  256. Reg. 1.954-3(a)(3)(iv), Example 2  (Sewing Machines Sole to Retailers in Same Country)
  257. Reg. 1.954-3(a)(3)(iv), Example 3  (Knowledge that Sulfur will be Partly Consumed Outside Country of Delivery)
  258. Reg. 1.954-3(a)(3)(iv), Example 4  (Sales of Toys for Delivery to Duty Free Port)
  259. Reg. 1.954-3(a)(4)(ii), Example 1  (Wood Pulp Transformed Into Paper)
  260. Reg. 1.954-3(a)(4)(ii), Example 2  (Steel Rods Transformed Into Screws & Bolts)
  261. Reg. 1.954-3(a)(4)(ii), Example 3  (Tuna Processing and Canning)
  262. Reg. 1.954-3(a)(6)(ii), Example  (Manufacturing by Partnership Attributed to Partner)
  263. Reg. 1.954-3(a)(4)(iv)(d), Example 1 (No Substantial Contribution ("No SC") (No IOM))
  264. Reg. 1.954-3(a)(4)(iv)(d), Example 2 (Substantial Contribution ("SC) (IOM 1, 5, 6, & 7))
  265. Reg. 1.954-3(a)(4)(iv)(d), Example 3 (SC With Raw Materials Owned By CM (IOM 1, 3, 4, & 6))More info.
  266. Reg. 1.954-3(a)(4)(iv)(d), Example 4 (SC Where CM Contracts Out Employees (IOM 1, 3, 5, & 6))More info.
  267. Reg. 1.954-3(a)(4)(iv)(d), Example 5 (NO SC With Auto'd Mfg. Supervised By Another (No IOM))More info.
  268. 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.
  269. 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.
  270. Reg. 1.954-3(a)(4)(iv)(d), Example 8 (SC Mfg. Without Intell. Prop. (IOM 3, 4, 5 & 6))More info.
  271. Reg. 1.954-3(a)(4)(iv)(d), Example 9 (SC By More Than One CFC (IOM 3, 4, 6 & 7))More info.
  272. Reg. 1.954-3(a)(4)(iv)(d), Example 10 (SC With Mfe. of Products Designed by CFC (IOM 3, 4 & 7))More info.
  273. 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.
  274. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(1), Example (One Manufacturing & Two Sales Branches (No Sub F))
  275. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(2), Example (Two Manufacturing Branches: Separate Items (Some Sub F))More info.
  276. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 1 (Attribution (or not) of Branch Mfg. Activities)
  277. 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.
  278. 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.
  279. 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.
  280. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 5 (No Tax Rate Diffential For Selling Branch)More info.
  281. 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.
  282. Reg. 1.954-3(b)(4), Example 1  (Sales Branch with Tax Rate Differential)
  283. Reg. 1.954-3(b)(4), Example 2  (Manufacturing Branch with Tax Rate Differential)
  284. Reg. 1.954-3(b)(4), Example 3  (Trading Branch with Tax Rate Differential)
  285. Reg. 1.954-3(b)(4), Example 4  (Branch Rule Cannot Be Used Affirmatively to Avoid Subpart F Income)
  286. Reg. 1.954-3(b)(4), Example 5  (Multiple Sales Branches with Tax Rate Differentials)
  287. Reg. 1.954-4(b)(3), Example 1 [Superceded by Notice 2007-13]  (Installation & Maintenance)
  288. Reg. 1.954-4(b)(3), Example 2 [Superceded by Notice 2007-13]  (Substantial Assistance for Oil Well Drilling)
  289. Reg. 1.954-4(b)(3), Example 3 [Superceded by Notice 2007-13]  (No Substantial Assistance for Dam Construction)
  290. Reg. 1.954-4(b)(3), Example 4 [Superceded by Notice 2007-13]  (Performance Guarantee for Superhighway Construction)
  291. Reg. 1.954-4(b)(3), Example 5 [Superceded by Notice 2007-13]  (Contract Assignment for Superhighway Construction)
  292. Reg. 1.954-4(b)(3), Example 6 [Superceded by Notice 2007-13]  (Contract Assignment as a Performance Guarantee)
  293. Temp. Reg. 1.956-1T(e)(6)(vi), Example 1  (Zero Basis Investment in U.S. Property) More info.
  294. Temp. Reg. 1.956-1T(e)(6)(vi), Example 2  (Normal Basis Investment in U.S. Property) More info.
  295. Temp. Reg. 1.956-1T(e)(6)(vi), Example 3  (956 Basis on Transfer to Related Party) More info.
  296. Reg. 1.988-1(a)(11)(ii), Example  (Sale of Stock Treated as Section 988 Transaction) More info.
  297. Reg. 1.1031(b)-1(b), Example 1  (Two Party Like-Kind Exchange: Partial Boot)
  298. Reg. 1.1031(d)-2, Example 1  (Two Party Like-Kind Exchange: Assumption of Liabilities)
  299. Reg. 1.1032-3(e), Example 1  (Subsidiary Exchange of Parent Stock for a Truck)
  300. Reg. 1.1032-3(e), Example 2  (Subsidiary Exchange of Option on Parent Stock for a Truck)
  301. Reg. 1.1032-3(e), Example 3  (Partnership Exchange of Grandparent Stock for a Truck)
  302. Reg. 1.1032-3(e), Example 4  (Parent Stock used as Compensation for Subsidiary Employee)
  303. Reg. 1.1032-3(e), Example 5  (Parent Stock Purchased At A Discount by Subsidiary's Employee)
  304. Reg. 1.1032-3(e), Example 6  (Parent Stock Subject to a Substantial Risk of Forfeiture)
  305. Reg. 1.1032-3(e), Example 7  (Parent Stock Subject to a Substantial Risk of Forfeiture)
  306. Reg. 1.1032-3(e), Example 8  (Parent Stock Option Used As Compensation for Subsidiary Employee)
  307. Reg. 1.1032-3(e), Example 9  (Owner's Transfer of Parent Stock to Subsidiary's Employee)
  308. Reg. 1.1248-8(b)(7), Example 1  (Section 1248 Gain - Sale After 351 Exchange of Property)
  309. Reg. 1.1248-8(b)(7), Example 2  (Section 1248 Gain - Sale After 351 Exchange of CFC Stock)
  310. Reg. 1.1248-8(b)(7), Example 3  (Section 1248 Gain - Sale After 351 Exch. of CFC Stock to U.S. Subsidiary)
  311. Reg. 1.1248-8(b)(7), Example 4  (Section 1248 Gain - Sale After Foreign to Foreign C Reorganization)
  312. Reg. 1.1248-8(b)(7), Example 5  (Section 1248 Gain - Sale After Triangular C Reorganization)
  313. Reg. 1.1248-8(b)(7), Example 6  (Section 1248 Gain - Sale After Triangular C Reorganization)
  314. Reg. 1.1248-8(b)(7), Example 7  (Section 1248 Gain - Sale After B Reorganization)
  315. Reg. 1.1248-8(b)(7), Example 8  (Section 1248 Gain - Sale After Upstream C Reorganization)
  316. Reg. 1.1248-8(c)(3), Example  (Section 1248 Gain - Sale After 332 Liquidation)
  317. Reg. 1.1361-4(a)(2)(ii), Example 1  (Qualified Stock Purchase & QSub Election) More info.
  318. Reg. 1.1361-4(a)(2)(ii), Example 2  (Stock for Stock Exchange & QSub Election) More info.
  319. Reg. 1.1361-4(a)(2)(ii), Example 3  (Contribution & QSub Election - Drop & Check) More info.
  320. Reg. 1.1361-4(a)(2)(iv), Example  (Redemption & QSub Election) More info.
  321. Prop. Reg. 1.1402(a)-2(i), Example  (Limited Partners for Self-Employment Purposes)
  322. Reg. 1.7874-1(f), Example 1 (Inversion Via Triangular Merger with Hook Stock)More info.
  323. Reg. 1.7874-1(f), Example 2 (Outbound Asset Reorganization as an Internal Group Restructuring)
  324. Reg. 1.7874-1(f), Example 3 (Outbound 351 of Stock as an Internal Group Restructuring)More info.
  325. Reg. 1.7874-1(f), Example 4 (Outbound 351 of Stock as an Internal Group Restructuring)More info.
  326. Reg. 1.7874-1(f), Example 5 (Outbound 351 of Stock Not an Internal Group Restructuring)More info.
  327. Reg. 1.7874-1(f), Example 6 (Outbound Reorganization as an Internal Group Restructuring (Hook Stock))More info.
  328. Reg. 1.7874-1(f), Example 7 (Loss of Control in Outbound B Reorganization)More info.
  329. Reg. 1.7874-1(f), Example 8 (Outbound of Partnership as an Internal Group Restructuring)More info.
  330. Temp. Reg. 1.7874-2T(n), Example 1 (Indirect Asset Acquisition Thru Stock of Domestic Corporation)More info.
  331. Temp. Reg. 1.7874-2T(n), Example 2 (Indirect Asset Acquisition Thru a Partnership Interest)More info.
  332. Temp. Reg. 1.7874-2T(n), Example 3 (Indirect Asset Acquisition - Outbound Triangular B Reorganization)
  333. Temp. Reg. 1.7874-2T(n), Example 4 (No Indirect Asset Acquisition Thru Stock of Foreign Corp.)More info.
  334. Temp. Reg. 1.7874-2T(n), Example 5 (Indirect Asset Acquisition by Multiple Foreign Corps)More info.
  335. Temp. Reg. 1.7874-2T(n), Example 6 (Direct Asset Acquisition by Multiple Foreign Corps)More info.
  336. Temp. Reg. 1.7874-2T(n), Example 7 (Indirect Asset Acquisition of Multiple Domestic Corps)More info.
  337. Temp. Reg. 1.7874-2T(n), Example 8 (Stock Held "By Reason of" - Exchange of Stock & Other Property)More info.
  338. Temp. Reg. 1.7874-2T(n), Example 9 (Stock Held "By Reason of" - Acquisitive D Reorganization)
  339. Temp. Reg. 1.7874-2T(n), Example 10 (Stock Held "By Reason of" - Outbound 351 By Partnership)More info.
  340. Reg. 301.7701-3(c)(2)  (Signature Authority Regarding Check-the-Box Elections)

IV. PLRs & TAMs

  1. PLR 8711107 (Taxation of Stock Options Granted to NRAs) More info.
  2. PLR 8938031  (Foreign Target in 338(g) Election - No Subpart F Income to Purchaser) More info.
  3. PLR 9412008  (NRA Automatically Elected Out of Installment Method) More info.
  4. PLR 9533005  (Outbound F Reorganization - Sections 367(a)(5) and 1248(f)) More info.
  5. TAM 9822007 (Leasing Company Not A Bank for Portfolio Interest Exception) More info.
  6. TAM 9830002  (Discharge of Indebtedness by Direct & Indirect Shareholders) (Sec. 108) More info.
  7. PLR 200104024  (Domestic Spin-offs of CFCs to 100% Domestic Parent) More info.
  8. PLR 200201024  (Sec. 7701) (LLC With Two Members (But One Economic Owner) Treated As A Disregarded Entity)
  9. PLR 200201025  (Ultimate Beneficial Owners Under Derivative Benefits Test)
  10. PLR 200225032  (U.S. Tax Treatment of German Organschaft)
  11. PLR 200409025  (Ultimately Owned Under Derivative Benefits Test)
  12. PLR 200448013  (Outbound 332 Liquidation With 80% Domestic Subsidiary Corporation)
  13. PLR 200507009  (Sec. 367)  (GRA of Stapled Entity Not Triggered in an "Inbound" F Reorganization) More info.
  14. PLR 200604020  (PFIC Look-Thru For Gain on 25% Owned Subsidiary)
  15. PLR 200626009  (12 Month Ownership Test Under US-UK Tax Treaty with Disregarded Entity)
  16. PLR 200813036 (PFIC 25% Subsidiary Look-Thru & Change of Business Exceptions)
  17. PLR 200838007  (Extension Granted for 897 Statement & Notice & 1445 Withholding Requirements in a 351 Exchange)
  18. PLR 200840014  (Extension Granted for 897 Statement & Notice Requirements in a Redemption) More info.
  19. TAM 200907024 (Network of Contracts Not Foreign Goodwill in Outbound Transfer) 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)
  22. PLR 200952031 (80% DRD Allowed for Subpart F Calculation In “Sandwich” Structure) More info.

V. Treaty Examples

  1. PE vs. Trade or Bus. "Cherry Picking"  (U.S.-Luxembourg Inc. Tax Treaty U.S. Treas. Tech. Explanation Art. 1, Para. 2) More info.
  2. Dual Resident Corp. Example  (U.S.-Luxembourg Income Tax Treaty U.S. Treas. Tech. Explanation Art. 4, Para. 3) More info.
  3. Swiss Treaty - LOB: Active Trade or Business Test  (Switz.-U.S. Income Tax Treaty MOU Para. 4, Example 1)
  4. 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.

VI. Animations

  1. Animation - Section 351 Exchange (2.2 MB, 2 min. 6 sec.)
  2. Animation - Section 351 Exchange With Boot (2.4 MB, 2 min. 12 sec.)
  3. Animation - Section 351 Exchange With Liabilities Assumed (2.7 MB, 2 min. 42 sec.)

VII. Tax Free Reorganizations

  1. A Reorganization
  2. A Reorganization with a Drop-down
  3. Forward Triangular Merger
  4. Outbound Forward Triangular Merger With Subsidiaries
  5. B Reorganization
  6. B Reorganization with a Drop-down
  7. Triangular B Reorganization
  8. Foreign-to-Foreign B Reorganization
  9. Outbound B Reorganization - Domestic Corp Target (Inversion)
  10. Outbound B Reorganization - 367(a) & 367(b) Overlap
  11. Inbound B Reorganization - Lower Tier Target
  12. Inbound B Reorganization - First Tier Target
  13. C Reorganization
  14. C Reorganization with a Drop-down
  15. C Reorganization - Boot Relaxation Rule
  16. Triangular C Reorganization
  17. Foreign-to-Foreign C Reorganization - Lower Tier Target
  18. Foreign-to-Foreign C Reorganization - First Tier Target
  19. Outbound C Reorganization - No Inversion
  20. Inbound C Reorganization - Lower Tier Target
  21. Inbound C Reorganization - First Tier Target
  22. D Reorganization (acquisitive - i.e., not a 355 type transaction)
  23. D Reorganization with a Drop-down

VIII. Sales of CFCs

  1. U.S. Corporate Seller of CFC
  2. U.S. Corporate Seller of CFC - Pre-Sale Distribution
  3. U.S. Corporate Seller of CFC - 338(g) Election
  4. U.S. Corporate Seller of CFC - 338(g) Election & Subpart F Income
  5. U.S. Individual Seller of CFC - Qualified Foreign Corporation (QFC)
  6. U.S. Individual Seller of CFC - QFC and 338(g) Election
  7. U.S. Individual Seller of CFC - QFC, 338(g), & Subpart F Income
  8. U.S. Individual Seller of CFC - Non-QFC
  9. U.S. Individual Seller of CFC - Non-QFC and 338(g) Election
  10. U.S. Individual Seller of CFC - Non-QFC, 338(g), & Subpart F Income

IX. Other

  1. 267 Family Attribution
  2. 304 Can Be a One-Way Street
  3. 304 Outbound Section 304 Transaction - Deemed 351 Exchange
  4. 318 Family Attribution
  5. 332 Foreign-to-Foreign Section 332 Liquidation
  6. 332 Inbound Section 332 Liquidation
  7. 338 Non-Corporate Purchaser: De Facto 338 Election
  8. 338(g) Election
  9. 338(g) Election - Controlled Foreign Corporation Target
  10. 338(h)(10) Election
  11. 351 Foreign-to-Foreign 351 Exchange - Operating Assets
  12. 351 Foreign-to-Foreign 351 Exchange - Stock
  13. 351 Inbound 351 Exchange
  14. 351 Outbound 351 Exchange - Stock 367(a) & 367(b) Overlap
  15. 351 Outbound Contribution to Capital - Section 367(c)(2)
  16. 351 Outbound 351 Exchange - Domestic Corp Stock (Inversion)
  17. 894 Limitation on Benefits: Example of the Need for the Ownership/Base Erosion Test
  18. 902 Deemed Paid Credits & Section 904(d) Look-Thru
  19. 957 U.S. Partnership vs. Foreign Partnership  (CFC vs. Non-CFC)
  20. 7701 U.S. Corporate Seller of CFC: Buyer Makes Immediate Check-the-Box Election
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