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Tax Charts – Alpha-Numeric Table of Contents

• Tax Charts - Cases
• Tax Charts - Revenue Rulings & Notices
• Tax Charts - Section 318 Attribution Examples
• Tax Charts – Section 338 Election Examples
• Tax Charts - Section 351 Examples
• Tax Charts - Section 355 Examples
• Tax Charts - Section 367 Examples
• Tax Charts - Section 367 Indirect Stock Transfers
• Tax Charts - Section 368 Tax Free Reorganizations
• Tax Charts - Reg. 1.368-2(b)(1)(iii) Merger Definition Examples
• Tax Charts - Section 881 (Reg. 1.881-3) Conduit Financing Arrangement Examples
• Tax Charts - Section 894 Domestic Reverse Hybrid Entity Examples
• Tax Charts – Section 902 & 904 Examples
• Tax Charts – Sections 951 - 954
• Tax Charts – Section 1032 Examples
• Tax Charts – Section 1248 Examples
• Tax Charts – Sales of Controlled Foreign Corporations (CFCs)
• Tax Charts - Other

Cases

1. Pauline Ach (Corporation's Profits Allocated to Beneficial Owner) Available with Binder
2. Aiken Industries     (Treaty Shopping / Back-to-Back Loans)
3. American Bantam Car Co. (Section 351 - Control "Immediately After" the Exchange)
4. American Manufacturing     (Outbound D Reorganization)
5. De Amodio  (U.S. Rental Properties Were A U.S. Trade or Business but not a Permanent Establishment)
6. Arrowsmith   (Relation Back Doctrine)
7. Ashland Oil   (No Branch Created From a Contract with A Third Party)
8. Atlas Tool     (D Reorganization with Boot)
9. Avery  (Dividend Not Taxable Until Unqualifiedly made Subject to Shareholder's Demands)
10. Balanovski (Argentine Partnership Engaged in U.S. Trade or Business)
11. Bashford     (Remote Continuity of Interest)
12. Basye (Partnership Attempt to Deflect Compensation to Retirement Plan) Available with Binder
13. Bausch & Lomb     (Upstream C Reorg Not Solely for Voting Stock)
14. Bausch & Lomb Inc.   (Assembly of Sunglasses Was Not Foreign Base Company Sales Income)
15. Bhada     (Inversion Was Not a Section 304 Transaction)
16. Black & Decker     (Contingent Liability Tax Shelter)
17. Bollinger  (Corporation as Agent of Its Owner)
18. Boulez  (Payments for Personal Services or for Royalties?)
19. Bruun (Landlord Taxation of Leasehold Improvements) Available with Binder
20. Chamberlin     (Preferred Stock Bail-Out - Precursor to Section 306)
21. Chapman     (B Reorganization)
22. Chisholm     (Transfer to Partnership and Partnership Sale - Form Respected)
23. Clark     (Boot Treated as Received in Hypothetical Redemption)
24. Court Holding     (Conduit Seller)
25. Corliss v. Bowers (Income of Revocable (Grantor) Trust Taxed to Grantor) Available with Binder
26. Cox  (Installment Sale Treatment Not Available For 304 Transaction)
27. Crane     (Debt Relief from Nonrecourse Mortgage)
28. Davant     (D / F Reorganization with Strawman)
29. Davis     (Transfer for Release of Marital Claims)
30. Davis     (Section 302 - redemption of preferred stock)
31. Day & Zimmermann     (Intentionally Avoiding Section 332)
32. Donroy  (Foreign Limited Partner In U.S. Limited Partnership - Permanent Establishment)
33. Dover   (Check the Box & Sell)
34. Eisner v. Macomber     (Stock Dividends are Not Taxable)
35. Electronic Arts  (Contract Manufacturing in Puerto Rico)
36. Elkhorn Coal     (Spin-Off & Purported C Reorganization of Distributing)
37. Esmark     (Tender offer followed by In-Kind redemption)
38. European Naval Stores Co. (Foreign Corporation Not Engaged in U.S. Trade or Business) Available with Binder
39. Falkoff   (Return of Capital Distribution in Anticipation of Future Profits)
40. Fink   (No Deduction for Voluntary Surrender of Stock to a Corporation)
41. First Chicago     (No Ownership Aggregation for Section 902)
42. Garlock Inc. (Shift of Formal Voting Power to Avoid CFC Status)
43. General Utilities     (No Gain on In-Kind Corporate Distributions)
44. Glenshaw Glass     (Accessions to Wealth)
45. Granite Trust Co.     (Intentionally Avoiding Section 332)
46. Gregory v. Helvering     (Spin-Off with Transitory Controlled)
47. Groman     (Remote Continuity of Interest)
48. Handfield   (Canadian Manufacturer Had a Permanent Establishment in the U.S.)
49. Heinz (Subsidiary Purchase & Sale of Parent Stock)
50. Hendler     (Liability Assumption was Boot in a Reorganization)
51. Helvering v. Horst  (Fruit Not Attributed to a Different Tree)
52. Housden  (Resident Alien Required to Withhold U.S. Tax on Alimony and Interest)
53. Indianapolis Power & Light  (Customer Deposits Were Not Advance Payments)
54. INDOPCO     (Deductibility of Takeover Expenses)
55. Intermountain Lumber     (Busted Section 351 exchange)
56. Jade Trading LLC (Son of BOSS - Currency Spread Transaction)
57. Johnson  (No Basis Aggregation For Section 301 Distribution)
58. Johnston (Nonresident Alien Member of Partnership Which is Engaged In A U.S. Trade or Business)
59. Kimbell-Diamond     (Stock Purchase & Target Liquidation Treated as Asset Acquisition)
60. King Enterprises     (Two-step Merger)
61. Kirby Lumber     (Gain on Bond Retirement)
62. Knetsch     (Sham Interest Expense)
63. P.G. Lake, Inc.  (No Capital Gain on Sale of Right to Receive Ordinary Income)
64. F. & R. Lazarus & Co. (Transfer of Legal Title was Security for a Loan) Available with Binder
65. Lessinger   (357(c) & Basis in Taxpayer's Own Note)
66. Lewenhaupt  (Swedish Count Engaged in U.S. Real Estate Business)
67. Linen Thread Co.  (Two U.S. Sales Did Not Create U.S. Trade or Business)
68. Burnet v. Logan  (Open Transaction Doctrine (Contingent Payments))
69. Lucas v. Earl     (Income is Taxed to the Person who Earned It)
70. Ludwig (Pledge of CFC Stock With Negative Covenants Was Not A Guarantee By The CFC)
71. Madison Gas & Electric Co.   (Tenancy-In-Common of Nuclear Power Plant was a Partnership)
72. McDonald's Restaurants     (Post-Merger Continuity of Interest)
73. MedChem (P.R.), Inc.  (Section 936 - Active Conduct of Trade or Business Within a Possession)
74. Mills   (B Reorganization: Cash in Lieu of Fractional Shares)
75. Moline Properties  (Corporation With A Single Shareholder is a Separate Taxable Entity)
76. Morgan  (Liquidation - Reincorporation -- Meaningless Gesture)
77. Morris Trust     (Spin-off with merger of Distributing)
78. National Carbide  (Subsidiaries Were Not Agents of the Parent)
79. Nissho     (Foreign Tax Credits: Legal Liability for Withholding Taxes)
80. Old Colony Trust     (Employer Payment of Employee Taxes)
81. Peracchi   (357(c) & Basis in Taxpayer's Own Note)
82. Phipps (Judicial Creation of Hovering Deficit Rule) Available with Binder
83. Pinchot  (U.K. Citizen Engaged in U.S. Real Estate Business)
84. Pinellas Ice     (Short-Term Notes Not Treated As Securities - No Continuity of Interest)
85. Plantation Patterns     (Guarantor treated as borrower)
86. Podell    (Real Estate Joint Venture Was A Partnership)
87. H.K. Porter Co.   (Worthless Stock Deduction: Liquidating Distribution Only On Preferred Stock)
88. Estate of Putnam (Dividend Declared but Not Paid is Not Yet Taxable) Available with Binder
89. Quijano (No Netting of Currency Loss on Foreign Mortgage With Gain on Residence Sale)
90. Sante Fe Drilling Co.  (Accrual of Australian Income Taxes for Calendar Year Taxpayer)
91. Schlude     (Prepaid Dance Lessons)
92. J.E. Seagram     (Pre-Acquisition Continuity of Interest in Multi-Step Forward Triangular Merger)
93. Smothers     (Liquidation - Reincorporation / D Reorganization with Boot)
94. Southwest Consolidated     (Warrants are not voting stock / "Solely Leaves no Leeway")
95. Spaulding Bakeries, Inc.    (Worthless Stock Deduction:  Liquidating Distribution Was Only w/r/t Pref'd Stock)
96. Spermacet Whaling   (Whaling Expedition Was Not Engaged in a U.S. Trade or Business)
97. Taisei Fire  (U.S. Agent of Japanese Insurance Companies was an Independent Agent)
98. Tribune     (Taxable Reverse Triangular Merger)
99. TSN Liquidating     (Pre-sale distribution - Treated as dividend)
100. Tufts     (Debt Relief from Nonrecourse Mortgage: FMV of Property Less Than Debt)
101. Turnbow     (If No Tax Free Reorganization Exists, Then Full Gain Is Recognized in the Exchange)
102. Unger  (Foreign Limited Partner in U.S. Partnership had U.S. Permanent Establishment)
103. Vetco, Inc.     (Subpart F Income - Section 954 Branch Rule)
104. Waterman Steamship     (Pre-sale distribution - Treated as sales proceeds)
105. Welch v. Helvering     (Deductibility of Reputation Payments)
106. Woodsam Assoc.   (No Gain Recognition on Debt Conversion from Recourse to Non-Recourse)
107. Yoc Heating     (85% Stock Purchase Followed By Taxable Reorganization)
108. Zenz v. Quinlivan     (Part sale / part redemption)

Revenue Rulings & Notices

1. Rev. Rul. 54-105   (Individual Purchase & Sale of Prop. in Foreign Currency)
2. Rev. Rul. 55-440   (368(c) Control - Preferred Shares Called But Not Yet Surrendered)
3. Rev. Rul. 56-100 (Busted 351: Two-step Exchange)
4. Rev. Rul. 56-184   (Pre-B Reorganization Cash Dividends)
5. Rev. Rul. 56-613     (Failed B Reorganization - Indirect Control)
6. Rev. Rul. 57-144 (Tainted Spin-Off - Control Acquired Within 5 Years)
7. Rev. Rul. 57-465     (Downstream Merger of Foreign Corporation was a D Reorganization)
8. Rev. Rul. 57-518   (C Reorganization Substantially All of the Properties)
9. Rev. Rul. 58-93   (A Reorganization With a Drop (But Drop Precedes Merger))
10. Rev. Rul. 59-296     (Upstream Merger of Insolvent Subsidiary is Not a Section 332 Liquidation)
11. Rev. Rul. 61-156  (Liquidation - Reincorporation with 45% Common Ownership
12. Rev. Rul. 63-29 (COBE: Acquiror Pre-Reorg Sale of its Assets for Cash) Available with Binder
13. Rev. Rul. 63-234  (Two Step Exchange Did Not Qualify As B Reorganization (Remote Continuity))
14. Rev. Rul. 64-73     (C Reorganization - Part of Target's Assets Transferred Directly to Acquiror's Grandchild)
15. Rev. Rul. 64-102 (Pre-Split-Off Contribution Was Not a Device for the Distribution of E&P)
16. Rev. Rul. 64-155  (Outbound Contribution to Capital)
17. Rev. Rul. 66-112   (B Reorganization with Contingent Consideration)
18. Rev. Rul. 66-171     (Corporate Name Change Is A Section 1036 Exchange)
19. Rev. Rul. 66-224   (Continuity of Interest with Different Consideration to Different Shareholders)
20. Rev. Rul. 67-158 Situation 1 (Section 911 Exclusion of Partner's Distributive Share) Available with Binder
21. Rev. Rul. 67-158 Situation 2 (Section 911 Exclusion of Partner's Distributive Share) Available with Binder
22. Rev. Rul. 67-274     (B Reorganization plus Target Liquidation equals C Reorganization)
23. Rev. Rul. 67-448  (Reverse Triangular Merger Was, in Substance, a B Reorganization)
24. Rev. Rul. 68-43   (Deemed Stock Dividend on 351 Exchange)
25. Rev. Rul. 68-261     (Merger with Drops into Multiple Subsidiaries)
26. Rev. Rul. 68-285     (Dissenting Shareholders Paid Cash via Escrow Account in B Reorg)
27. Rev. Rul. 68-298   (351 Exchange & Distribution to Shareholder)
28. Rev. Rul. 68-349     (Failed 351 Exchange - Lack of Control / Included an F Reorganization)
29. Rev. Rul. 68-357     (Section 351 Exchange Combined with C Reorganizations)
30. Rev. Rul. 68-562     (Acquiror's Shareholder Purchased 50% of Target Prior to B Reorganization)
31. Rev. Rul. 68-637     (C Reorganization: Warrants and Options)
32. Rev. Rul. 69-74   (Private Annuity In Exchange for Appreciated Property)
33. Rev. Rul. 69-91     (B Reorganization & Cash Purchase of Convertible Debentures)
34. Rev. Rul. 69-148 (No Completed Gift with Joint Brokerage Account)
35. Rev. Rul. 69-294     (Liquidation & Purported B Reorganization)
36. Rev. Rul. 69-617     (Upstream Merger Followed by A Contribution Is Not A Section 332 Liquidation)
37. Rev. Rul. 69-630  (Bargain Sale Between Brother-Sister Corporations)
38. Rev. Rul. 70-41 ( B Reorganization with Acquisition of Debentures)
39. Rev. Rul. 70-106     (Minority Redemption & Liquidation Is Not a Sec. 332 Transaction)
40. Rev. Rul. 70-107     (Parent Assumption of Liabilities is Boot in Purported Triangular C Reorg)
41. Rev. Rul. 70-140     (Purported 351 Followed by B Reorganization)
42. Rev. Rul. 70-141     (Ownership Attribution - Reg. 1.1502-34 & Sections 332 & 351)
43. Rev. Rul. 70-223 (Taxable Stock Acquisition & Downstream Merger)
44. Rev. Rul. 70-224     (C Reorganization - Assets Transferred Directly to Subsidiary, But Liabilities to Acquiror)
45. Rev. Rul. 70-240     (Asset Sale & Liquidation Treated as D Reorganization)
46. Rev. Rul. 70-269   (B Reorganization: Substitution of Options)
47. Rev. Rul. 70-305 (Subsidiary Purchase & Sale of Parent Stock)
48. Rev. Rul. 70-373 (Deemed Paid Credit Impact of Lower-Tier 332 Liquidation)
49. Rev. Rul. 70-424 (Domestic Corp is Foreign Corp's Agent)
50. Rev. Rul. 70-522 (Busted 351 Via Mutual Exchanges of Stock)
51. Rev. Rul. 71-141 (Deemed Paid Foreign Tax Credits Through A Partnership)
52. Rev. Rul. 71-383 (Pre-Spin Contribution Was Not a Device)
53. Rev. Rul 72-57 (Reverse Stock Split Was A Recapitalization)
54. Rev. Rul. 72-135   (Nonrecourse Loans Recharacterized as Contributions to Capital)
55. Rev. Rul. 72-197     ("Shareholders" Liable for Foreign Taxes of Reverse Hybrid Entity)
56. Rev. Rul. 72-320 (Momentary Ownership of Corporation Did Not Terminate S Election) Available with Binder
57. Rev. Rul. 72-327     (Boot in Reorganization, Treated as Dividend, Qualifies for DRD)
58. Rev. Rul. 72-350   (Equity Advance Creates No Partner Debt Basis)
59. Rev. Rul. 72-354     (Sale of Recently Purchased Stock to Qualify as a B Reorg)
60. Rev. Rul. 72-405     (Forward Triangular Merger & Liquidation of Transitory Subsidiary is a C Reorganization)
61. Rev. Rul. 72-420     (Conversion from N.V. to B.V. Is A Section 1036 Exchange)
62. Rev. Rul. 72-522     (Equity Injection for Working Capital Does Not Disqualify B Reorganization)
63. Rev. Rul. 72-576 (Remote Continuity: Forward Triangular Merger With a Drop)
64. Rev. Rul. 73-2 (Section 304/351 Overlap)
65. Rev. Rul. 73-54     (Acquiror's Payment of reorganization Expenses in a B or C Reorganization)
66. Rev. Rul. 73-102     (C Reorg with Cash to Dissenting Shareholders (Boot Relaxation Rule))
67. Rev. Rul. 73-496 (Momentary Ownership of Corporation Did Not Terminate S Election) Available with Binder
68. Rev. Rul. 74-297     (Merger into Foreign Corporation's Domestic Subsidiary)
69. Rev. Rul. 74-387 (Section 902 Deemed Paid Credits in D Reorganization With Boot)
70. Rev. Rul. 74-503     (Section 351/1032 Overlap “Zero Basis” Problem)
71. Rev. Rul. 74-564     (Merger of Transitory Entity Treated as B Reorganization)
72. Rev. Rul. 74-565 (Reverse Triangular Merger Treated as Triangular B Reorg)
73. Rev. Rul. 74-598     (Ownership Attribution - Reg. 1.1502-34 & Section 332)
74. Rev. Rul. 74-605     (Upstream Stock Sale is Not a 304 Transaction)
75. Rev. Rul. 75-7    (Contract Manufacturing - Attribution But a Branch Existed)
76. Rev. Rul. 75-33 (Contingent Dividends on Convertible Preferred Stock in a B Reorganization)
77. Rev. Rul. 75-161     (D Reorganization with Liabilities Exceeding Basis)
78. Rev. Rul. 75-383     (Inbound D Reorganization)
79. Rev. Rul. 75-456 (B Reorg With Contingent Consideration Followed by F Reorg)
80. Rev. Rul. 75-521     (Stock Purchase & Liquidation Qualifies Under Section 332)
81. Rev. Rul. 76-192     (Third Party "filter" was Ineffective / CFC Created to Avoid Section 956)
82. Rev. Rul. 76-223     (Voting Rights Added to Qualify Exchange as a B Reorganization)
83. Rev. Rul. 78-47     (Downstream C Reorganization)
84. Rev. Rul. 78-83     (Constructive Dividend - Diversion of Income Between Foreign Subsidiaries)
85. Rev. Rul. 78-330     (Avoiding Section 357(c) in a D Reorganization)
86. Rev. Rul. 79-4     (Acquiror Repayment of Debt Guaranteed by Target Shareholder is Boot in Purported B Reorg)
87. Rev. Rul. 79-70     (Busted 351 Via Prearranged Plan to Sell Stock)
88. Rev. Rul. 79-89     (Acquiror Repayment of Debt Guaranteed by Target Shareholder is Not Boot in B Reorg)
89. Rev. Rul. 79-194 (Sit. 1) (351 Exchange: Sale of Stock to Other Transferors)
90. Rev. Rul. 79-194 (Sit. 2) (Failed 351 Exchange: Accommodation Exchange)
91. Rev. Rul. 79-250     (Two Reorganizations Not Stepped Together As One)
92. Rev. Rul. 80-154     (Foreign Corp.'s Capitalization of Earnings - Sec. 305 Stock Dividend)
93. Rev. Rul. 80-189 (Section 304 - Subsidiary Purchase of Parent Stock) Available with Binder
94. Rev. Rul. 81-32     (Foreign-to-Foreign C Reorg - CFC to Non-CFC:  Sec. 1248(b) Lim. Applies to Deemed Div)
95. Rev. Rul. 81-78    (Profits Not Attributable to a U.S. Permanent Establishment)
96. Rev. Rul. 81-92 (No COBE for All Cash Target in Purported B Reorganization) Available with Binder
97. Rev. Rul. 82-16     (Subpart F Income with Less Than 100% U.S. Ownership)
98. Rev. Rul. 83-142     (Circular Flow of Cash in Foreign Spin-Off)
99. Rev. Rul. 84-2     (Section 332 Liquidation:  Nominal Assets Remaining)
100. Rev. Rul. 84-71     (Section 351(a) As Part of Taxable Acquisitive Transaction [National Starch])
101. Rev. Rul. 84-160  (Section 351 Exchange of One USRPI for Another USRPI)
102. Rev. Rul. 85-60 (Foreign "Simple" Trust as a Partner in a U.S. Partnership) Available with Binder
103. Rev. Rul. 85-197     (Downstream Merger of Holding Company - COBE Requirement)
104. Rev. Rul. 86-25     (Recapitalization - Exchange of Common for Common & Preferred)
105. Rev. Rul. 87-47     (Corporation Formed to Hold Stock of Foreign Corporation)
106. Rev. Rul. 87-89     (Lending Intermediary Disregarded in Cross-Border Lending Transactions)
107. Rev. Rul. 87-96     (Intercompany In-Kind Dividend of Foreign Subsidiary)
108. Rev. Rul. 88-25     (Domestication is an F Reorganization)
109. Rev. Rul. 89-37 (Failed Spin-Off: Control Acquired with Gain Recognized)
110. Rev. Rul. 89-46     (Ownership Attribution - Reg. 1.1502-34 & Section 351)
111. Rev. Rul. 89-101   (355 Spin-Off To Reduce Foreign Withholding Taxes)
112. Rev. Rul. 90-31     (Section 959(e):  Section 1248 PTI Account)
113. Rev. Rul. 90-79 (Non-Deductible Personal Currency Loss on Foreign Mortgage)
114. Rev. Rul. 90-95     (Cash Merger of Transitory Subsidiary Treated as Qualified Stock Purchase)
115. Rev. Rul. 90-112     (Investment in U.S. Property Through Partnership)
116. Rev. Rul. 91-5     (Section 304 Transaction with U.S. Seller of Foreign Co)
117. Rev. Rul. 91-32 Situation 1    (Nonres. Partner Disposed of P'ship Engaged in a Trade or Business in the U.S.)
118. Rev. Rul. 97-48    (Contract Manufacturing - No Branch But No Attribution)
119. Rev. Rul. 98-10     (B Reorganization with Exchange of Securities)
120. Rev. Rul. 99-5 (Sit. 1)     (Disregarded Entity to Partnership - Sale)
121. Rev. Rul. 99-5 (Sit. 2)     (Disregarded Entity to Partnership - Contribution)
122. Rev. Rul. 99-6 (Sit. 1)     (Partnership to Disregarded Entity - Member Purchase)
123. Rev. Rul. 99-6 (Sit. 2)     (Partnership to Disregarded Entity - Third Party Purchase)
124. Notice 2001-17     (Contingent Liability Tax Shelter)
125. Rev. Rul. 2001-24     (Forward Triangular Merger with Drop of Acquiror)
126. Rev. Rul. 2001-26 Situation 1     (Two Step Reverse Triangular Merger)
127. Notice 2001-45     (Basis Shifting Tax Shelter)
128. Rev. Rul. 2001-46     (Multi-Step Tax Free Reorganization was Not a Qualified Stock Purchase)
129. Rev. Rul. 2002-85     (D Reorganization with a Drop)
130. Rev. Rul. 2003-51     (Successive 351 Exchanges)
131. Rev. Rul. 2003-79     (Spin-Off & C Reorganization of Controlled)
132. Rev. Rul. 2003-96  (Nonapplication of Section 482 to Lease Stripping Transaction)
133. Rev. Rul. 2003-125, Sit. 2  (Check the Box Election As Identifiable Event For Worthless Stock Deduction)
134. Rev. Rul. 2004-3  (Foreign Partner Deemed to Have A Fixed Base in the U.S.)
135. Notice 2004-20     (Foreign Tax Credit Intermediary Transaction)
136. Rev. Rul. 2004-59     (Partnership Conversion to Corporation - Contribution Followed by Distribution)
137. Rev. Rul. 2004-76 (Sit. 1) (Treaty Benefits: Incorporated in One Jurisdiction and Managed & Controlled in Another)
138. Rev. Rul. 2004-77     (Disregarded Entity with Two Owners [One owner is Disregarded])
139. Rev. Rul. 2004-79  (Subsidiary Purchase of Parent Debt)
140. Rev. Rul. 2004-83     (Related Stock Purch. & Liquidation Treated as D Reorganization)
141. Notice 2005-74, Example 1     (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferor)
142. Notice 2005-74, Example 2     (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferee)
143. Notice 2005-74, Example 3     (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferred)
144. Notice 2005-77 (Nonresident Alien Individual Filing Requirements for U.S. Source Wages)
145. Notice 2005-90  (Foreign Tax Credits Not Disallowed In Certain Back-to-Back Licensing Arrangements)
146. Notice 2006-85    (Purchase of Parent Stock in Triangular Reorganizations Involving Foreign Corporations)
147. Rev. Rul. 2007-8, Situation 1  (351 Exchange / D Reorg Overlap with Liabilities Exceeding Basis)
148. Rev. Rul. 2007-8, Situation 2  (351 Exchange / C Reorg Overlap with Liabilities Exceeding Basis)
149. Notice 2007-9 Example 1 (Factoring Exception to CFC Look-Through Rule)
150. Notice 2007-9 Example 2 (Section 956 Exception to CFC Look-Through Rule)
151. Notice 2007-9 Example 3 (Exception to CFC Look-Through Rule)
152. Notice 2007-13, Example 1    (FBC Services - Substantial Assistance: CFC Costs Exceed 20% - No Sub F)
153. Notice 2007-13, Example 2    (FBC Services - Substantial Assistance: Indirect Services - Sub F)
154. Notice 2007-13, Example 3    (FBC Services - Substantial Assistance: Indirect Services - No Sub F)
155. Rev. Rul. 2007-40 (Guaranteed Payment Obligation Satisfied With Property Triggers Gain/Loss)
156. Rev. Rul. 2007-42 (Sit. 1) (Spin-Off - 33 1/3 % Interest in Partnership)
157. Notice 2007-48 (Killer B Transaction)

Section 318 Attribution Examples

1. Corporation Not Considered to Own Its Own Stock [Reg. 1.318-2(a), Example 1]
2. Section 318 50% Threshold Includes Attributed Ownership [1.318-2(a), Example 2]
3. Family Attribution: Up One and Down Two Generations [Reg. 1.318-2(b), Example]
4. Partnership Attribution [Reg. 1.318-2(c), Example 1]
5. Section 318 Family Attribution

Section 338 Election Examples

1. 338(g) Election
2. 338(h)(10) Election
3. 338(g) Election - Controlled Foreign Corporation Target
4. QSP - Busted 351 (Via IPO) is a Section 338(h)(3) Purchase    [Reg. 1.338-3(b)(3)(iv), Ex. 1]
5. QSP - Related Person Acquisition     [Reg. 1.338-3(b)(3)(iv), Ex. 2]
6. No QSP - Shares Constructively Acquired Prior to 12 Month Period     [Reg. 1.338-3(b)(3)(iv), Ex. 3]
7. No QSP - Shares Constructively Acquired Prior to 12 Month Period     [Reg. 1.338-3(b)(3)(iv), Ex. 4]
8. QSP - Acquisition Date for Tiered Targets     [Reg. 1.338-3(b)(4)(ii), Ex.]
9. QSP - Purchase, Redemption, & Purchase     [Reg. 1.338-3(b)(5)(iv), Ex. 1]
10. QSP - Purchase & Redemption     [Reg. 1.338-3(b)(5)(iv), Ex. 2]
11. No QSP - Redemption & Purchase     [Reg. 1.338-3(b)(5)(iv), Ex. 3]
12. QSP - Purchase & Related Person Redemption     [Reg. 1.338-3(b)(5)(iv), Ex. 4]
13. Purchase & Sale of Target     [Reg. 1.338-3(c)(1)(ii), Ex. 1]
14. Purchase of Target & Sale of Target's Subsidiary    [Reg. 1.338-3(c)(1)(ii), Ex. 2]
15. Post-QSP Merger of Target     [Reg. 1.338-3(d)(5), Ex.]
16. Section 1248 Gain on QSP of a CFC With Gain Recognition Election    [Reg. 1.338-9(f), Ex. 1]
17. Section 1248 Gain on QSP of a CFC Without Gain Recognition Election     [Reg. 1.338-9(f), Ex. 2]
18. Creeping Acquisition of CFC (U.S. Sellers)     [Reg. 1.338-9(f), Ex. 3]
19. Creeping Acquisition of CFC (Foreign Seller)     [Reg. 1.338-9(f), Ex. 4]
20. 338 Election - “One-Day” Tax Return     [Reg. 1.338-10(a)(7), Ex. 1]
21. 338 Election - Short Year Tax Return     [Reg. 1.338-10(a)(7), Ex. 2]
22. 338(h)(10) Election For Some But Not All Targets     [Reg. 1.338(h)10-1(e), Ex.1]
23. Pre-Sale Distribution and QSP     [Reg. 1.338(h)10-1(e), Ex. 2]
24. Stock Acquis'n Merger Followed By Upstream Merger - No 338(h)(10) Election [Reg. 1.338(h)(10)-1(e), Ex. 11]
25. Stock Acquis'n Merger Followed By Upstream Merger - With 338(h)(10) Election [Reg. 1.338(h)(10)-1(e), Ex. 12]
26. Stock Acquis'n Merger Followed By Brother-Sister Mgr - W/ 338(h)(10) Election [Reg. 1.338(h)(10)-1(e), Ex. 13]
27. Stock Acquisition (Not a QSP) Followed By Upstream Merger - [Reg. 1.338(h)(10)-1(e), Example 14]

Section 351 Examples

1. Section 351 Exchange With New Corporation [Reg. 1.351-1 (a)(2), Example 1]
2. 78% is Insufficient to Qualify Under Section 351 [Reg. 1.351-1 (a)(2), Example 2]
3. 80% Threshold Includes Stock Received for Services [Reg. 1.351-1 (a)(2), Example 3]
4. Section 351 Exchange With Constructive Transfer [Reg. 1.351-1 (b)(2), Example 1]
5. Stock in Exchange For Services [Reg. 1.351-1 (b)(2), Example 2]
6. No Investment Company Under Section 351(e)(1) -- De Minimis Diversification [Reg. 1.351-1 (c)(7), Example 1]
7. Investment Co. Under Section 351(e)(1) Due to Diversification [Reg. 1.351-1 (c)(7), Example 2]

Section 355 Examples

1. Spin-Off Meets Section 355(b) Requirements [Prop. Reg. 1.355-3(d)(2), Example 1]
2. Split-Up Meets Section 355(b) Requirements [Prop. Reg. 1.355-3(d)(2), Example 2]
3. Spin-Off - DSAG Member [Prop. Reg. 1.355-3(d)(2), Example 3]
4. Spin-Off - DSAG Member Acquisition of 368(c) Control [Prop. Reg. 1.355-3(d)(2), Example 4]
5. Spin-Off - Segmented CSAG Business [Prop. Reg. 1.355-3(d)(2), Example 5]
6. Spin-Off - Segmented DSAG Business [Prop. Reg. 1.355-3(d)(2), Example 6]
7. Spin-Off - Failed Segmented Business [Prop. Reg. 1.355-3(d)(2), Example 7]
8. Spin-Off - Jointly Owned Partnership [Prop. Reg. 1.355-3(d)(2), Example 8]
9. Double Spin-Off: One Qualifies [Prop. Reg. 1.355-3(d)(2), Example 9]
10. Spin-Off With Securities and Vacant Land [Prop. Reg. 1.355-3(d)(2), Example 10]
11. Spin-Off With Occupied Real Estate [Prop. Reg. 1.355-3(d)(2), Example 11]
12. Spin-Off With Occupied Real Estate [Prop. Reg. 1.355-3(d)(2), Example 12]
13. Failed Spin-Off -- No Significant Activities [Prop. Reg. 1.355-3(d)(2), Example 13]
14. Spin-Off -- Vertical Division -- State Contracts [Prop. Reg. 1.355-3(d)(2), Example 14]
15. Spin-Off -- Vertical Division -- Location [Prop. Reg. 1.355-3(d)(2), Example 15]
16. Spin-Off -- Horizontal Division -- Research [Prop. Reg. 1.355-3(d)(2), Example 16]
17. Spin-Off -- Horizontal Division -- Research [Prop. Reg. 1.355-3(d)(2), Example 17]
18. Spin-Off -- Expansion & Vertical Division -- Location [Prop. Reg. 1.355-3(d)(2), Example 18]
19. Spin-Off -- Expansion & Horizontal Division -- Internet [Prop. Reg. 1.355-3(d)(2), Example 19]
20. Expansion - Acquiring a SAG Member [Prop. Reg. 1.355-3(d)(2), Example 20]
21. No Expansion - Acquiring Only 368(c) Control [Prop. Reg. 1.355-3(d)(2) Example 21]
22. Partnership - Meaningful/Significant [Prop. Reg. 1.355-3(d)(2), Example 22]
23. Partnership - Meaningful/Significant Interest [Prop. Reg. 1.355-3(d)(2), Example 23]
24. Partnership - Multiple Significant Interests [Prop. Reg. 1.355-3(d)(2), Example 24]
25. Spin-Off & Split-Off -- Separated Management Functions [Prop. Reg. 1.355-3(d)(2), Example 25]
26. Purchase of ATB From Related Affiliate Member [Prop. Reg. 1.355-3(d)(2), Example 26]
27. Taxable Acquisition & Section 351 Exchange [Prop. Reg. 1.355-3(d)(2), Example 27]
28. Tax Free Acquisitions of Businesses [Prop. Reg. 1.355-3(d)(2), Example 28]

Section 367 Examples

1. Section 351 Exchanges
1. Outbound 351 & Domestic F Reorganization [Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1]
2. Outbound 351 & Outbound F Reorganization [Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1, Alternate Facts]
3. Outbound 351 Followed by Acquisitive D Reorganization [Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2]
4. Outbound 351 Followed by C Reorganization [Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3]
5. Outbound 351, 332 Liquidation & Disposition of Substantially All Assets [Temp. Reg. 1.367(a)-8T(e)(6)(ii),Example]
6. Outbound 351 Exchange Followed by Foreign-to-Foreign 351 With Boot [Temp. Reg. 1.367(a)-8T(f)(1)(iii), Example]
7. Outbound 351 Exchange & Partial Dispositions [Temp. Reg. 1.367(a)-8T(g)(1)(iii), Example]
8. Outbound 351 & Sale of Transferee [Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 1]
9. Outbound of Stock, Outbound of Land and Sale of Transferee  [Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 2]
10. Outbound 351 Exchange & Inbound 332 Liquidation [Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1]
11. Outbound 351 Exchange & Spin-Off [Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2]
12. 2003 Outbound 351 Exchange & 2005 Spin-Off [Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1]
13. 2003 Outbound 351 & 2005 Foreign-to-Foreign 351 [Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 2]
14. Foreign-to-Foreign 351 Exchange - Operating Assets
15. Foreign-to-Foreign 351 Exchange - Stock
16. Outbound 351 Exchange - Stock 367(a) & 367(b) Overlap
17. Outbound Section 304 Transaction - Deemed 351 Exchange
18. Outbound Contribution to Capital - Section 367(c)(2)
19. Outbound 351 Exchange - Domestic Corp Stock (Inversion)
20. Inbound 351 Exchange
2. A Reorganizations
1. Outbound Merger Under Section 367(a)(5) [Temp. Reg. 1.367(a)-3T(e)(3), Example]
2. Outbound Merger Under Section 367(a)(5) [Temp. Reg. 1.367(a)-3T(e)(3), Example Alternate Facts]
3. Foreign to Foreign Reverse Triangular Merger: Section 367(a) & (b) Overlap     [Reg. 1.367(b)-4(b), Ex. 3A]
4. Foreign to Foreign Forward Triangular Merger: Acquiror U.S. Controlled     [Reg. 1.367(b)-4(b), Ex. 3B]
5. Lower Tier CFC Inbound Merger     [Reg. 1.367(b)-3(b), Ex. 5]
3. B Reorganizations
1. Foreign-to-Foreign B Reorganization
2. Foreign to Foreign B Reorganization: Sec. 1248 Amount Inclusion is Not FPHCI     [Reg. 1.367(b)-4(c), Ex.]
3. Outbound B Reorganization - 367(a) & 367(b) Overlap
4. Outbound B Reorganization: CFC to Non-CFC (Sec. 367(a) & (b) Overlap)     [Reg. 1.367(a)-3(b), Ex.]
5. Outbound B Reorganization - Domestic Corp Target (Inversion)
6. Outbound B Reorg, Sec 351 and 721 Exchanges - Basis Adjustments [Reg. 1.367(a)-8T(b)(3)(iv)(D), Example]
7. Outbound 351 & Sale of Transferred [Temp. Reg. 1.367(a)-8T(d)(1)(ii), Example]
8. Inbound B Reorganization - Lower Tier Target
9. Inbound B Reorganization - First Tier Target
4. C Reorganizations
1. Foreign-to-Foreign C Reorganization - Lower Tier Target
2. Foreign-to-Foreign C Reorganization - First Tier Target
3. Foreign to Foreign C Reorganization: CFC to Non-CFC     [Reg. 1.367(b)-4(b), Ex. 1]
4. Foreign to Foreign C Reorganization: CFC to CFC     [Reg. 1.367(b)-4(b), Ex. 2]
5. Foreign to Foreign Triangular C Reorganization: Section 367(a) & (b) Overlap     [Reg. 1.367(b)-4(b), Ex. 3]
6. Outbound C Reorganization - No Inversion
7. Outbound C Reorg Triggers Sec. 1248 Amount Inclusion     [Reg. 1.367(b)-4(b), Ex. 4]
8. Inbound C Reorganization - Lower Tier Target
9. Inbound C Reorganization - First Tier Target
10. Inbound C Reorganization: <10% Shareholder - All E&P Election    [Reg. 1.367(b)-3(c), Ex. 1]
11. Inbound C Reorganization: <10% Shareholder - 50K De Minimis Exception     [Reg. 1.367(b)-3(c), Ex. 2]
5. D Reorganizations
1. CFC Inbound D Reorganization     [Reg. 1.367(b)-3(b), Ex. 4]
2. Lower Tier CFC Inbound D Reorganization   [Reg. 1.367(b)-3(b), Ex. 5 (Old)]
6. 332 Liquidations
1. Foreign-to-Foreign Section 332 Liquidation
2. Inbound Section 332 Liquidation
3. CFC Inbound Section 332 Liquidation with 100% Ownership     [Reg. 1.367(b)-3(b), Ex. 1]
4. CFC Inbound Section 332 Liquidation with 100% Ownership     [Reg. 1.367(b)-3(b), Ex. 2]
5. CFC Inbound Section 332 Liquidation with 80% Ownership     [Reg. 1.367(b)-3(b), Ex. 3]
6. Outbound 332 Liquidation:  Overall Loss Limitation     [Reg. 1.367(e)-2(b), Ex.]
7. Other
1. Outbound Spin-Off: Gain to “Distributing”     [Reg. 1.367(e)-1, Ex.]
2. Liquidation into 90% Corporate-Owned Partnership Does Not Qualify Under Sec. 332    [Reg. 1.367(b)-1(b), Ex.]
3. All E&P Amount Defined    [Reg. 1.367(b)-2(d), Ex.]

 Section 367 Indirect Stock Transfers - Reg. 1.367(a)-3(d)(3) Examples

1. Forward Triangular Merger (40%) [Reg. 1.367(a)-3(d)(3), Ex. 1]
2. Forward Triangular Merger (40%) Subsidiary in Consol'd Group [Reg. 1.367(a)-3(d)(3), Ex. 1A]
3. Reverse Triangular Merger (40%) [Reg. 1.367(a)-3(d)(3), Ex. 2]
4. Forward Triangular Merger (55%) [Reg. 1.367(a)-3(d)(3), Ex. 3]
5. Forward Triangular Merger & GRA Terminated [Reg. 1.367(a)-3(d)(3), Ex. 4]
6. Triangular B Reorganization [Reg. 1.367(a)-3(d)(3), Ex. 5]
7. Triangular B Reorganization [Reg. 1.367(a)-3(d)(3), Ex. 5A]
8. Triangular C Reorganization [Reg. 1.367(a)-3(d)(3), Ex. 6]
9. Outbound C Reorg with Partial Drop [Reg. 1.367(a)-3(d)(3), Ex. 6A]
10. Outbound C Reorg with Partial Drop [Reg. 1.367(a)-3(d)(3), Ex. 6B]
11. Outbound C Reorg with Partial Drop [Reg. 1.367(a)-3(d)(3), Ex. 6C]
12. Triangular C Reorganization with Later 351 [Reg. 1.367(a)-3(d)(3), Ex. 7]
13. Triangular C Reorganization with Later 351 [Reg. 1.367(a)-3(d)(3), Ex. 7A]
14. Outbound Triangular C Reorg [Reg. 1.367(a)-3(d)(3), Ex. 8]
15. Outbound Triangular C Reorg [Reg. 1.367(a)-3(d)(3), Ex. 8A]
16. Outbound Triangular C Reorg [Reg. 1.367(a)-3(d)(3), Ex. 8B]
17. Outbound Triangular C Reorg [Reg. 1.367(a)-3(d)(3), Ex. 8C]
18. Outbound Triangular C Reorg with Partial Drop [Reg. 1.367(a)-3(d)(3), Ex. 9]
19. Outbound Forward Triangular Merger [Reg. 1.367(a)-3(d)(3), Ex. 10]
20. Outbound Reverse Triangular Merger [Reg. 1.367(a)-3(d)(3), Ex. 11]
21. Triangular C Reorganization [Reg. 1.367(a)-3(d)(3), Ex. 12]
22. Successive 351 Exchanges [Reg. 1.367(a)-3(d)(3), Ex. 13]
23. Successive 351 Exchanges [Reg. 1.367(a)-3(d)(3), Ex. 13A]
24. Triangular C Reorganization [Reg. 1.367(a)-3(d)(3), Ex. 14]
25. Triangular C Reorganization [Reg. 1.367(a)-3(d)(3), Ex. 14A]
26. Forward Triangular Merger [Reg. 1.367(a)-3(d)(3), Ex. 15]
27. Foreign D Reorganization [Reg. 1.367(a)-3(d)(3), Ex. 16]

Section 368 Tax Free Reorganizations

• A Reorganization
• B Reorganization
• C Reorganization
• D Reorganization (acquisitive - i.e., not a 355 type transaction)
• A Reorganization with a drop-down
• B Reorganization with a drop-down
• C Reorganization with a drop-down
• D Reorganization with a drop-down
• Triangular B Reorganization
• Triangular C Reorganization
• Forward Triangular Merger
• C Reorganization - Boot Relaxation Rule
• COBE - - One of Three Lines of Business Continued [Reg.1.368-1(d)(5), Ex.1] Available with Binder
• Repeal of Bausch & Lomb Doctrine: Upstream C Reorg   [Reg. 1.368-2(d), Ex. 1]
• Failed Upstream C Reorganization   [Reg. 1.368-2(d), Ex. 2]
• Cash D Reorganization [Temp. Reg. 1.368-2T(l)(3), Ex. 1] Available with Binder
• Cash D Reorganization (Related Shareholders) [Temp. Reg. 1.368-2T(l)(3), Ex. 2] Available with Binder
• Cash D Reorganization (Affiliated Group) [Temp. Reg. 1.368-2T(l)(3), Ex. 3] Available with Binder
• Cash D Reorganization (De Minimis Ownership) [Temp. Reg. 1.368-2T(l)(3), Ex. 4] Available with Binder
• Cash D Reorganization ("Vanilla" Preferred Stock) [Temp. Reg. 1.368-2T(l)(3), Ex. 5] Available with Binder
• Failed Cash D Reorganization (No Shareholder Identity) [Temp. Reg. 1.368-2T(l)(3), Ex. 6] Available with Binder

 Reg. 1.368-2(b)(1)(iii) Merger Definition Examples

• Divisive Merger [Reg. 1.368-2(b)(1)(iii), Ex. 1]
• Merger into Disregarded Entity [Reg. 1.368-2(b)(1)(iii), Ex. 2]
• S Corp with QSub Merger into Disregarded Entity [Reg. 1.368-2(b)(1)(iii), Ex. 3]
• Triangular Merger into Disregarded Entity [Reg. 1.368-2(b)(1)(iii), Ex. 4]
• Merger into Disregarded Entity of a Partnership [Reg. 1.368-2(b)(1)(iii), Ex. 5]
• Merger of a Disregarded Entity into a Corporation [Reg. 1.368-2(b)(1)(iii), Ex. 6]
• Merger of a Corporation into a Disregarded Entity/Partnership [Reg. 1.368-2(b)(1)(iii), Ex. 7]
• Merger Preceded by Sale & Distribution [Reg. 1.368-2(b)(1)(iii), Ex. 8]
• Conversion of Target to an LLC [Reg. 1.368-2(b)(1)(iii), Ex. 9]
• Dissolution of Target [Reg. 1.368-2(b)(1)(iii), Ex. 10]
• Merger of Corporate Partner into a Partnership [Reg. 1.368-2(b)(1)(iii), Ex. 11]
• State Law Consolidation [Reg. 1.368-2(b)(1)(iii), Ex. 12]
• Merger Pursuant to Foreign Statutes [Reg. 1.368-2(b)(1)(iii), Ex. 13]
• Foreign Amalgamation Using Parent Stock [Reg. 1.368-2(b)(1)(iii), Ex. 14]

 Section 881 (Reg. 1.881-3(e)) Examples

1. Guarantee of Bank Debt Does Not Create A Financing Arrangement  [Reg. 1.881-3(e), Ex. 1]
2. Back-to-Back Loan Treated as Financing Arrangement  [Reg. 1.881-3(e), Ex. 2]
3. Bank Financing Through Intermediate Entity  [Reg. 1.881-3(e), Ex. 3]
4. Related Persons Treated As Single Intermediate Entity  [Reg. 1.881-3(e), Ex. 4]
5. Related Persons Treated As Single Intermediate Entity  [Reg. 1.881-3(e), Ex. 5]

 Section 894 Examples

• Dividend Paid by Unrelated Entity to DRHE [Reg. 1.894-1(d)(2), Ex. 1]
• Interest Paid by DRHE to Related Foreign Interest Holder [Reg. 1.894-1(d)(2), Ex. 2]
• Interest Paid by DRHE to Related Foreign Interest Holder [Reg. 1.894-1(d)(2), Ex. 3]
• Reverse Hybrid for One Interest Holder But Not The Other [Reg. 1.894-1(d)(2), Ex. 4]
• Recharacterization of Interest to Dividends Can Reduce U.S. Withholding Taxes [Reg. 1.894-1(d)(2), Ex. 5]
• Payment to Related Tax-Consolidated Entity [Reg. 1.894-1(d)(2), Ex. 6]
• Interest Paid to Unrelated Foreign Bank [Reg. 1.894-1(d)(2), Ex. 7]
• Interest Paid to Foreign Bank Pursuant to a Financing Arrangement [Reg. 1.894-1(d)(2), Ex. 8]
• Royalty to DRHE & Interest to Foreign Holder [Reg. 1.894-1(d)(2), Ex. 9]
• Fiscally Transparent ("FT") Entity Not Eligible For Reduced Treaty Rate [Reg. 1.894-1(d)(5), Example 1]
• One of Two Interest Holders Eligible for Reduced Treaty Rate [Reg. 1.894-1(d)(5), Example 2]
• Entity & Interest Holder Eligible for Reduced Treaty Rate [Reg. 1.894-1(d)(5), Example 3]
• Foreign Grantor of Foreign Grantor Trust Eligible For Reduced Treaty Rate [Reg. 1.894-1(d)(5), Example 4]

 Section 902 & 904 Examples

• Effect of Liquidation on Pre-1998 Foreign Taxes Paid by 4th Tier Corporation [Temp. Reg. 1.902-1(c)(8)(ii) Ex.]
• Section 902 Deemed Paid Credits & Section 904(d) Look-Thru
• No Look-Thru for Interest (40% Ownership) [Reg. 1.904-5(i)(5), Example 1]
• Look-Thru for Dividend (40% Ownership Between CFCs) [Reg. 1.904-5(i)(5), Example 2]
• Look-Thru for Dividend & Interest (80% Ownership) [Reg. 1.904-5(i)(5), Example 3]
• Look-Thru But No Section 902 Credits [Temp. Reg. 1.904-5(i)(5), Example 4]
• Look-Thru for Dividends Between Members of Qualified Group [Temp. Reg. 1.904-5(i)(5), Example 5]
• IRS's Reconstruction of 10/50 Corporation's Historical Earnings & Taxes [Temp. Reg. 1.904-7T(f)(iv), Ex. 1]
• IRS is Unable to Reconstruct 10/50 Corporation's Historical Earnings & Taxes [Temp. Reg. 1.904-7T(f)(iv), Ex. 2]

 Section 951-1 Examples

• Subpart F Income: CFC for Full Year  [Reg. 1.951-1(b)(2), Ex. 1]
• Subpart F Income: CFC for First Part of Year  [Reg. 1.951-1(b)(2), Ex. 2]
• Subpart F Income: CFC for Last Part of Year  [Reg. 1.951-1(b)(2), Ex. 3]
• Hopscotch Rule & PTI Dividend  [Reg. 1.951-1(b)(2), Ex. 4]
• Subpart F Income: CFC for Last Part of Year  [Reg. 1.951-1(b)(2), Ex. 5]
• Pro Rata Share - One Class of Stock [Reg. 1.951-1(e)(6), Example 1]
• Pro Rata Share - Common and Preferred [Reg. 1.951-1(e)(6), Example 2]
• Pro Rata Share - Two Classes of Common Treated as One Class [Reg. 1.951-1(e)(6), Example 3]
• Pro Rata Share - Two Classes of Common & One Class of Preferred [Reg. 1.951-1(e)(6), Example 4]
• Pro Rata Share - Common & Preferred: Discretionary & Non-Discret. Distrib'n Rights [Reg. 1.951-1(e)(6), Ex. 5]
• Pro Rata Share - Restriction on Common Dividends is Disregarded [Reg. 1.951-1(e)(6), Example 6]
• Pro Rata Share - Redeemable Preferred [Reg. 1.951-1(e)(6), Example 7]
• Pro Rata Share - Common and Preferred [Reg. 1.951-1(e)(6), Example 8]
• Pro Rata Share - Certain 304 Transactions [Reg. 1.951-1(e)(6), Example 9]

Section 954(d) - Foreign Base Company Sales Income

• Purchase from Related & Sale to Unrelated [Reg. 1.954-3(a)(1)(iii), Example 1]
• Purchase from Unrelated & Sale to Related [Reg. 1.954-3(a)(1)(iii), Example 2]
• Sale Commission to Foreign Subsidiary [Reg. 1.954-3(a)(1)(iii), Example 3]
• Sale of Lathe Used in Manufacturing Business [Reg. 1.954-3(a)(1)(iii), Example 4]
• Interest and Service Fees Included as Foreign Base Company Sale Income [Reg. 1.954-3(a)(1)(iii), Example 5]
• Coffee Beans Grown in Same Country [Reg. 1.954-3(a)(2), Example 1]
• Diamonds Manufactured in Same Country [Reg. 1.954-3(a)(2), Example 2]
• Electric Transformers Sold for Use in Same country [Reg. 1.954-3(a)(3)(iv), Example 1]
• Sewing Machines Sole to Retailers in Same Country [Reg. 1.954-3(a)(3)(iv), Example 2]
• Knowledge that Sulfur will be Partly Consumed Outside Country of Delivery [Reg. 1.954-3(a)(3)(iv), Example 3]
• Sales of Toys for Delivery to Duty Free Port [Reg. 1.954-3(a)(3)(iv), Example 4]
• Wood Pulp Transformed Into Paper [Reg. 1.954-3(a)(4)(ii), Example 1]
• Steel Rods Transformed Into Screws & Bolts [Reg. 1.954-3(a)(4)(ii), Example 2]
• Tuna Processing and Canning [Reg. 1.954-3(a)(4)(ii), Example 3]
• Manufacturing by Partnership Attributed to Partner [Reg. 1.954-3(a)(6)(ii), Example]
• Sales Branch with Tax Rate Differential [Reg. 1.954-3(b)(4), Example 1]
• Manufacturing Branch with Tax Rate Differential [Reg. 1.954-3(b)(4), Example 2]
• Trading Branch with Tax Rate Differential [Reg. 1.954-3(b)(4), Example 3]
• Branch Rule Cannot Be Used Affirmatively to Avoid Subpart F Income [Reg. 1.954-3(b)(4), Example 4]
• Multiple Sales Branches with Tax Rate Differentials [Reg. 1.954-3(b)(4), Example 5]

Section 954(e) - Foreign Base Company Services Income

1. Installation & Maintenance [Reg. 1.954-4(b)(3), Ex. 1] (Superceded by Notice 2007-13)
2. Substantial Assistance for Oil Well Drilling [Reg. 1.954-4(b)(3), Ex. 2] (Superceded by Notice 2007-13)
3. No Substantial Assistance for Dam Construction [Reg. 1.954-4(b)(3), Ex. 3] (Superceded by Notice 2007-13)
4. Performance Guarantee for Superhighway Construction [Reg. 1.954-4(b)(3), Ex. 4] (Superceded by Not. 2007-13)
5. Contract Assignment for Superhighway Construction [Reg. 1.954-4(b)(3), Ex. 5] (Superceded by Notice 2007-13)
6. Contract Assignment as a Performance Guarantee [Reg. 1.954-4(b)(3), Ex. 6] (Superceded by Notice 2007-13)

  Section 1032 Examples

1. Subsidiary Exchange of Parent Stock for a Truck [Reg. 1.1032-3(e), Example 1]
2. Subsidiary Exchange of Option on Parent Stock for a Truck [Reg. 1.1032-3(e), Example 2]
3. Partnership Exchange of Grandparent Stock for a Truck [Reg. 1.1032-3(e), Example 3]
4. Parent Stock used as Compensation for Subsidiary Employee [Reg. 1.1032-3(e), Example 4]
5. Parent Stock Purchased At A Discount by Subsidiary's Employee [Reg. 1.1032-3(e), Example 5]
6. Parent Stock Subject to a Substantial Risk of Forfeiture [Reg. 1.1032-3(e), Example 6]
7. Parent Stock Subject to a Substantial Risk of Forfeiture [Reg. 1.1032-3(e), Example 7]
8. Parent Stock Option Used As Compensation for Subsidiary Employee [Reg. 1.1032-3(e), Example 8]
9. Owner's Transfer of Parent Stock to Subsidiary's Employee [Reg. 1.1032-3(e), Example 9]

  Section 1248 Examples

1. Section 1248 Gain - Sale After 351 Exchange of Property [Reg. 1.1248-8(b)(7), Example 1]
2. Section 1248 Gain - Sale After 351 Exchange of CFC Stock [Reg. 1.1248-8(b)(7), Example 2]
3. Section 1248 Gain - Sale After 351 Exch. of CFC Stock to U.S. Subsidiary [Reg. 1.1248-8(b)(7), Ex. 3]
4. Section 1248 Gain - Sale After Foreign to Foreign C Reorganization [Reg. 1.1248-8(b)(7), Example 4]
5. Section 1248 Gain - Sale After Triangular C Reorganization [Reg. 1.1248-8(b)(7), Example 5]
6. Section 1248 Gain - Sale After Triangular C Reorganization [Reg. 1.1248-8(b)(7), Example 6]
7. Section 1248 Gain - Sale After B Reorganization [Reg. 1.1248-8(b)(7), Example 7]
8. Section 1248 Gain - Sale After Upstream C Reorganization [Reg. 1.1248-8(b)(7), Example 8]
9. Section 1248 Gain - Sale After 332 Liquidation [Reg. 1248-8(c)(3), Example]

 Sales of Controlled Foreign Corporations (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

 Other

1. Flowchart - Section 162 Commuting Expenses
2. Flowchart - Section 338 Multi-Step Reorganization
3. Flowchart - Section 351(g) Nonqualified Preferred Stock
4. Flowchart - Section 2501 U.S. Gift Taxes on "Cross Border" Gifts Available with Binder
5. Flowchart - Section 7701 Entity Classification / Check the Box Election
6. Flowchart - Section 7701(b) U.S. Model Tax Treaty Individual Residency "Tie-Breaker" Rules
7. Flowchart - Section 7701(b) U.S. Individual Income Tax Residency (DRAFT)
8. Flowchart - Section 1402 Partner / LLC Member Self-employment Tax Available with Binder
9. Section 267 Family Attribution
10. Husband's Stock Redeemed - Basis Transfers to Wife [Reg. 1.302-2(c), Ex. 2]
11. Section 304 Can Be a One-Way Street
12. PLR 200225032  (U.S. Tax Treatment of German Organschaft)
13. Installment Obligation Received in Forward Triangular Merger  [Prop. Reg. 1.453-1(f)(2)(iv), Ex. 1]
14. Check-the-Box Planning to Get 901 Credits and to Avoid 10/50 Basket  [Reg. 1.701-2(d), Ex. 3]
15. Basis of Contributing Partner's Interest With Liabilities Assumed [Reg. 1.722-1, Example 1]
16. Gain on Contribution Into Partnership With Liabilities Assumed [Reg. 1.722-1, Example 2]
17. Dividends Received Deduction for Dividend from Foreign Corporation  [Reg. 1.861-3(a)(3)(iii), Ex. 1]
18. 12 Month Ownership Test Under US-UK Tax Treaty with Disregarded Entity  [PLR 200626009]
19. Limitation on Benefits: Example of the Need for the Ownership/Base Erosion Test
20. U.S. Real Property Holding Corporation -- Interest in Foreign Corporation [Reg. 1.897-2(e)(1), Example 1]
21. Liquidation of Foreign Corporation That Owns a USRPI [Reg. 1.897-5T(c)(2)(iii), Example 1]
22. Limited Partners for Self-Employment Purposes [Prop. Reg. 1.1402(a)-2(i) Example]
23. Signature Authority Regarding Check-the-Box Elections  [Reg. 301.7701-3(c)(2)]
24. Non-Corporate Purchaser: De Facto 338 Election
25. U.S. Corporate Seller of CFC: Buyer Makes Immediate Check-the-Box Election
26. LLC With Two Members (But One Economic Owner) Treated As A Disregarded Entity [PLR 200201024]

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