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While we provide over 600 tax charts for free viewing on our Topic and Alpha pages, the following charts are only available with a subscription or binder purchase:

  1. Pauline Ach  (Corporation's Profits Allocated to Beneficial Owner)
  2. Amalgamated Dental Co. Ltd.  (Purchaser-Seller Relationship Did Not Cause Purchaser to be Engaged in a U.S. Trade or Business)
  3. Anderson  ("All Events" Test For Accruing Expenses)
  4. James Armour, Inc.  (Intercompany Sale of Assets & Liquidation was a D Reorganization)
  5. Armstrong v. Phinney  (Partner Can Be Considered An Employee of the Partnership for the Convenience of Employer Rule)
  6. Basye  (Partnership Attempt to Deflect Compensation to Retirement Plan)
  7. British Timken Ltd.  (Sales Commissions Sourced to Location of Sales Activities)
  8. Bruun  (Landlord Taxation of Leasehold Improvements)
  9. Chrome Plate, Inc.  (Kimbell-Diamond Doctrine Is Extinct)
  10. Church's English Shoes, Ltd.  (Borrowing in Foreign Currency Treated as Separate From Inventory Purchase)
  11. Corliss v. Bowers  (Income of Revocable (Grantor) Trust Taxed to Grantor)
  12. Culbertson  (Family Partnership)
  13. Dalm  (No Jurisdiction for Refund Claim if Based Solely on the Doctrine of Equitable Recoupment)
  14. Duberstein  (Gift Defined: Detached & Disinterested Generosity)
  15. European Naval Stores Co.  (Foreign Corporation Not Engaged in U.S. Trade or Business)
  16. F. & R. Lazarus & Co.  (Transfer of Legal Title was Security for a Loan)
  17. Gilmore  (Origin of the Claim)
  18. Hawaiian Philippine Co.  (Processed Sugar Payment In-kind for Manufacturing Services)
  19. Isom (Insurance Agent Commission Assignment Not Respected)
  20. Kraus  (Corporation Treated as CFC and Gain on Sale Treated as Dividend Income)
  21. LeTulle v. Scofield  (No Continuity of Interest With Only the Receipt of Cash & Bonds)
  22. McWilliams  (Losses Disallowed for Related-Party Sales Thru Intermediary)
  23. Miller  (No Look-Thru for Sourcing of Back to Back Services Payments)
  24. John A. Nelson Co.  (Continuity of Interest: 38.5% of Non-Voting Preferred Stock)
  25. Neustadt's Trust et. al  (Recapitalization: Non-Taxable Exchange of Bonds for Bonds)
  26. Norman Scott, Inc.  (Valid Mergers of Insolvent Corporations)
  27. North Texas Lumber Co.  (Timing of Sale Transaction)
  28. Owens Machinery Co.  (In-Kind Redemption Not a Section 311 Distribution)
  29. Pasquel  (Isolated U.S. Loan Did Not Cause NRA To Be Engaged in U.S. Trade or Business)
  30. Phipps  (Judicial Creation of Hovering Deficit Rule)
  31. Estate of Putnam  (Dividend Declared but Not Paid is Not Yet Taxable)
  32. Roebling  (Continuity of Interest Applies to Statutory Mergers)
  33. Rubin (AOID: Corporate Management Services Taxable to Controlling Shareholder)
  34. Sammons  (Constructive Dividend: Partial Vertical Control)
  35. Sanford & Brooks Co.  (Annual Accounting)
  36. The Scottish American Inv’t Co., Ltd  (Inv’t Activities Did Not Rise to Level of US Trade or Bus.)
  37. SDI Netherlands B.V.  (Cascading Royalties)
  38. Spring City Foundry Co.  (No Partial Deduction for Bad Debt of Accrual Basis Taxpayer)
  39. Virginia Materials Corp  (304: Subsidiary Purchase of Parent Stock)
  40. Ward  (NRA Spouse Owned Purported S Corp Stock Under Community Property Laws)
  41. Warsaw Photographic Associates, Inc.  (Purported D Reorg: No Meaningless Gesture if No Identity of Shareholders)
  42. Rev. Rul. 54-96  (Contribution & Stock Exchange Not a 351 Exchange Nor a B Reorganization)
  43. Rev. Rul. 56-345  (C Reorganization & Subsequent Redemption Not Integrated Transactions)
  44. Rev. Rul. 56-431  (Dividend Waiver Deemed Ineffectual with Related Shareholders)
  45. Rev. Rul. 56-654  (Corporate Charter Amendment Deemed a Recapitalization)
  46. Rev. Rul. 59-259  (368(c) Control - At Least 80% of Total Number of Shares of Each Class of Non-Voting Stock)
  47. Rev. Rul. 60-50  (Complete Liquidation Followed by Reactivation)
  48. Rev. Rul. 60-55  (Sales Commissions Sourced to Location of Sales Activities)
  49. Rev. Rul. 63-29  (COBE: Acquiror Pre-Reorg Sale of its Assets for Cash)
  50. Rev. Rul. 63-113  (No PE for Consignment Sales to U.S. Trading Company)
  51. Rev. Rul. 63-260  (No "Control" for Spin-Off Due to Transitory Ownership)
  52. Rev. Rul. 67-158, Situation 1  (Section 911 Exclusion of Partner's Distributive Share)
  53. Rev. Rul. 67-158, Situation 2  (Section 911 Exclusion of Partner's Distributive Share)
  54. Rev. Rul. 68-21  (In-Kind Redemption to Shareholders in Their Capacity as Shareholders)
  55. Rev. Rul. 68-443 (Foreign Trademark Royalties Are Foreign Source Income)
  56. Rev. Rul. 68-602  (Pre-Liquidation Debt Cancellation of Insolvent Subsidiary)
  57. Rev. Rul. 69-93  (Nominal Real Estate Deposit Not Taxable Until Closing)
  58. Rev. Rul. 69-135  (Conversion of Bonds of One Corp Into Stock of Another Corp)
  59. Rev. Rul. 69-407  (Pre-Spin Recapitalization)
  60. Rev. Rul. 70-496  (Classic 304 Transaction)
  61. Rev. Rul. 70-639  (Section 302(b)(3) Complete Termination: Landlord)
  62. Rev. Rul. 71-562  (Section 302(b)(3) Complete Termination: Disregard of Second Son's Acquisition)
  63. Rev. Rul. 72-265  (No Gain / Loss on Conversion of Convertible Debenture)
  64. Rev. Rul. 72-320  (Momentary Ownership of Corporation Did Not Terminate S Election)
  65. Rev. Rul. 73-16  (Successive Stock-For-Stock Exchanges Treated a "B" and "Triangular B" Reorganizations)
  66. Rev. Rul. 73-237 (Active Business Even With Some Independent Contractors)
  67. Rev. Rul. 73-257  (Forward Triangular Merger With Liabilities Assumed by Parent & by Subsidiary)
  68. Rev. Rul. 73-427  ("Squeeze Out" Merger - Circular Flow of Cash)
  69. Rev. Rul. 73-496  (Momentary Ownership of Corporation Did Not Terminate S Election)
  70. Rev. Rul. 74-27  (Municipal Bond "Repo" Agreements)
  71. Rev. Rul. 74-269  (Recapitalization of Common For Preferred)
  72. Rev. Rul. 75-223, Situation 1  (Partial Liquidation With Sale of Former Subsidiary's Assets)
  73. Rev. Rul. 75-223, Situation 2  (Partial Liquidation With Sale of Subsidiary's Assets)
  74. Rev. Rul. 75-223, Situation 3  (No Partial Liquidation With Distribution of Subsidiary Stock)
  75. Rev. Rul. 75-374  (Co-Ownership Not a Partnership With Only Customary Services For Maintenance & Repair)
  76. Rev. Rul. 75-493  (Pre-Sale Distribution: 301 Distribution, Liquidation Proceeds, or Sales Proceeds)
  77. Rev. Rul. 76-123  (Section 351 Exchange Combined With C Reorganization)
  78. Rev. Rul. 76-322  (No PE for Consignment Sales to U.S. Subsidiary) Available with Binder
  79. Rev. Rul. 76-496  (Section 302(b)(3) Complete Termination: Not a Successor Corporation)
  80. Rev. Rul. 76-524  (Section 302(b)(3) Complete Termination: Officer)
  81. Rev. Rul. 76-526  (No Partial Liquidation on Distribution of Real Estate)
  82. Rev. Rul. 77-209  (Section 902 Credits and "Fiscal Unity")
  83. Rev. Rul. 77-226  (No DRD for Redemption Integrated with Sale)
  84. Rev. Rul. 77-237  (Substantially Disproportionate Redemption of Both Father & Son)
  85. Rev. Rul. 77-297  (Three Party Like-Kind Exchange)
  86. Rev. Rul. 77-307  (Substantially All Properties in Reverse Triangular Merger)
  87. Rev. Rul. 77-427  (Section 304 Redemption Treated as 302(a) Exchange)
  88. Rev. Rul. 77-428, Situation 1  (Downstream Forward Triangular Merger)
  89. Rev. Rul. 77-428, Situation 2  (Upstream Reverse Triangular Merger)
  90. Rev. Rul. 77-449  (Successive 351 Transfers)
  91. Rev. Rul. 78-130  (Outbound 351 & Asset Reorg Recast as a Triangular C Reorg)
  92. Rev. Rul. 78-422  (304 Transaction Due to Assumption of Liability)
  93. Rev. Rul. 79-155  (Reorganization and Changes in Terms of Convertible Securities)
  94. Rev. Rul. 80-189  (Section 304 - Subsidiary Purchase of Parent Stock)
  95. Rev. Rul. 80-362  (Cascading Royalties)
  96. Rev. Rul. 81-41  (Substantially Disproportionate Redemption -- No Common Stock Owned)
  97. Rev. Rul. 81-92  (No COBE for All Cash Target in Purported B Reorganization)
  98. Rev. Rul. 81-223 (UCMA Trustee is a Tainted Interest For 302(b)(3) Termination)
  99. Rev. Rul. 82-144  (Sale Treated as Sale Despite Acquisition of "Put")
  100. Rev. Rul. 82-150  (Deep in-the-Money Option Deemed Exercised)
  101. Rev. Rul. 83-22  (Dividend on Non-vested Stock With 83(b) Election Treat as a Dividend)
  102. Rev. Rul. 83-34  (Successive 351 Transfers (80% Ownership))
  103. Rev. Rul. 85-60  (Foreign "Simple" Trust as a Partner in a U.S. Partnership)
  104. Rev. Rul. 85-87 ("In-the-Money" Put Option Treated as Contract to Acquire Stock for Wash Sale Rule)
  105. Rev. Rul. 85-119  (Bank Notes: Equity for Regulatory Purposes & Debt for Tax Purposes)
  106. Rev. Rul. 87-76  (COBE for an Investment Company)
  107. Rev. Rul. 87-88  (Substantially Disproportionate Redemption Multiple Classes of Common)
  108. Rev. Rul. 89-57  (304 Transaction with >50% Value But Not >50% Vote)
  109. Rev. Rul. 89-64  (Attribution for Option Not Currently Exercisable)
  110. Rev. Rul. 90-13  (No Surrender of Stock in Pro Rata Partial Liquidation)
  111. Rev. Rul. 90-34  (Three Party Like-Kind Exchange: Direct Transfer)
  112. Rev. Rul. 99-58  (Continuity of Interest With Stock Repurchases)
  113. Rev. Rul. 2004-37  (Forgiveness of Option Exercise Debt Treated as Compensation)
  114. Rev. Rul. 2008-1  (U.S. Dollar Denominated Derivative Contract Treated As Euro Denominated Debt)
  115. Rev. Rul. 2008-5  (Loss Disallowed on Wash Sale to Roth IRA)
  116. Notice 2008-10  (Outbound Cash D With a Drop)
  117. Notice 2009-78, Example 2 (Inversion With Accommodation Transferor (Principal Purpose of Avoidance))
  118. Notice 2009-78, Example 3 (Inversion Ownership Threshold With Stock Issued By Member of EAG)
  119. Rev. Rul. 2009-15,Sit.1 (Partnership UN-CTB Election to S Corporation)
  120. Rev. Rul. 2009-15,Sit.2 (Partnership Conversion to S Corporation)
  121. Reg. 1.302-3(b), Example  (Substantially Disproportionate Redemption)
  122. Reg. 1.367(a)-1T(c)(3)(A), Example  (Partnership Outbound 351 Exchange)
  123. Temp. Reg. 1.367(b)-4T(e)(4), Example (367(b) Inclusion on Certain Outbound 304 Transactions)
  124. Prop. Reg. 1.336-2(k), Example 1 (Section 336(e) Election Sale of 100% of Target Stock)
  125. Prop. Reg. 1.336-2(k), Example 2 (Section 336(e) Election Sale of 80% of Target Stock)
  126. Reg. 1.367(b)-5(g), Example 1  (Pro-Rata Spin-Off By a CFC)
  127. Reg. 1.368-1(d)(5), Example 1  (COBE - - One of Three Lines of Business Continued)
  128. Temp. Reg. 1.368-2T(l)(3), Example 1  (Cash D Reorganization)
  129. Temp. Reg. 1.368-2T(l)(3), Example 2  (Cash D Reorganization [Related Shareholders])
  130. Temp. Reg. 1.368-2T(l)(3), Example 3  (Cash D Reorganization [Affiliated Group])
  131. Temp. Reg. 1.368-2T(l)(3), Example 4  Cash D Reorganization [De Minimis Ownership])
  132. Temp. Reg. 1.368-2T(l)(3), Example 5  Cash D Reorganization ["Vanilla" Preferred Stock]
  133. Temp. Reg. 1.368-2T(l)(3), Example 6  (Failed Cash D Reorganization [No Shareholder Identity])
  134. Reg. 1.679-3(b)(2), Example (Domestic Grantor Trust Transfer to Foreign Trust)
  135. Reg. 1.679-3(c)(5), Example 1 (Intermediary Transfer to Foreign Trust)
  136. Reg. 1.679-3(c)(5), Example 2 (Delayed Intermediary Transfer to Foreign Trust)
  137. Reg. 1.679-3(c)(5), Example 4 (Indirect Loan to Foreign Trust)
  138. Reg. 1.679-3(d)(2), Example 1 (Constructive Transfer to Foreign Trust: Debt Payment)
  139. Reg. 1.679-3(d)(2), Example 2 (Constructive Transfer to Foreign Trust: Liability Assumption)
  140. Prop. Reg. 1.881-3(e), Example 3  (Back-to-Back Loan Treated as Financing Arrangement - DRE)
  141. Temp. Reg. 1.897-5T(b)(5), Example 3  (Outbound 332 Liquidation of USRPI [Including Former USRPHC])
  142. Temp. Reg. 1.897-5T(c)(3)(ii), Example  (Foreign-to-Foreign Spin-off of USRPHC)
  143. Temp. Reg. 1.897-5T(c)(4)(iv), Example 1  (Inbound D Reorganization: USRPI - Statutory Exception)
  144. Temp. Reg. 1.897-5T(c)(4)(iv), Example 2  (Inbound D Reorganization: USRPI - Statutory Exception)
  145. Temp. Reg. 1.897-5T(c)(4)(iv), Example 3  (Inbound D Reorganization: USRPI - Regulatory Limitation)
  146. Temp. Reg. 1.897-5T(c)(4)(iv), Example 4  (Inbound D Reorganization: USRPI - 897(i) Election)
  147. Temp. Reg. 1.897-6T(a)(7), Example 1  (Inbound 351 of a USRPI to USRPHC)
  148. Temp. Reg. 1.897-6T(a)(7), Example 4  (Inbound B Reorganization of a USRPHC)
  149. Temp. Reg. 1.897-6T(a)(7), Example 5  (Outbound Spin-off by USRPHC)
  150. Temp. Reg. 1.897-6T(a)(7), Example 6  (Inbound 351 of a USRPI with Treaty Exemption)
  151. Reg. 1.954-3(a)(4)(iv)(d), Example 3 (SC With Raw Materials Owned By CM (IOM 1, 3, 4, & 6))
  152. Reg. 1.954-3(a)(4)(iv)(d), Example 4 (SC Where CM Contracts Out Employees (IOM 1, 3, 5, & 6))
  153. Reg. 1.954-3(a)(4)(iv)(d), Example 5 (NO SC With Auto'd Mfg. Supervised By Another (No IOM))
  154. 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)
  155. 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)
  156. Reg. 1.954-3(a)(4)(iv)(d), Example 8 (SC Mfg. Without Intell. Prop. (IOM 3, 4, 5 & 6))
  157. Reg. 1.954-3(a)(4)(iv)(d), Example 9 (SC By More Than One CFC (IOM 3, 4, 6 & 7))
  158. Reg. 1.954-3(a)(4)(iv)(d), Example 10 (SC With Mfe. of Products Designed by CFC (IOM 3, 4 & 7))
  159. 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))
  160. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(2), Example (Two Manufacturing Branches: Separate Items (Some Sub F))
  161. 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))
  162. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 3 (Home Office Not Demonstrably Greater Than High Rate Branches (Sub F))
  163. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 4 (Home Office & Low Rate Branch Demonstrably Greater, Than High Rate Branch)
  164. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 5 (No Tax Rate Diffential For Selling Branch)
  165. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 6 (Location of Manufacture When Employees Travel to CM (Sub F))
  166. Temp. Reg. 1.956-1T(e)(6)(vi), Example 1  (Zero Basis Investment in U.S. Property)
  167. Temp. Reg. 1.956-1T(e)(6)(vi), Example 2  (Normal Basis Investment in U.S. Property)
  168. Temp. Reg. 1.956-1T(e)(6)(vi), Example 3  (956 Basis on Transfer to Related Party)
  169. Reg. 1.988-1(a)(11)(ii), Example  (Sale of Stock Treated as Section 988 Transaction)
  170. Reg. 1.1361-4(a)(2)(ii), Example 1  (Qualified Stock Purchase & QSub Election)
  171. Reg. 1.1361-4(a)(2)(ii), Example 2  (Stock for Stock Exchange & QSub Election)
  172. Reg. 1.1361-4(a)(2)(ii), Example 3  (Contribution & QSub Election - Drop & Check)
  173. Reg. 1.1361-4(a)(2)(iv), Example  (Redemption & QSub Election)
  174. Reg. 1.7874-1(f), Example 1 (Inversion Via Triangular Merger with Hook Stock)
  175. Reg. 1.7874-1(f), Example 3 (Outbound 351 of Stock as an Internal Group Restructuring)
  176. Reg. 1.7874-1(f), Example 4 (Outbound 351 of Stock as an Internal Group Restructuring)
  177. Reg. 1.7874-1(f), Example 5 (Outbound 351 of Stock Not an Internal Group Restructuring)
  178. Reg. 1.7874-1(f), Example 6 (Outbound Reorganization as an Internal Group Restructuring (Hook Stock))
  179. Reg. 1.7874-1(f), Example 7 (Loss of Control in Outbound B Reorganization)
  180. Reg. 1.7874-1(f), Example 8 (Outbound of Partnership as an Internal Group Restructuring)
  181. Temp. Reg. 1.7874-2T(n), Example 1 (Indirect Asset Acquisition Thru Stock of Domestic Corporation)
  182. Temp. Reg. 1.7874-2T(n), Example 2 (Indirect Asset Acquisition Thru a Partnership Interest)
  183. Temp. Reg. 1.7874-2T(n), Example 4 (No Indirect Asset Acquisition Thru Stock of Foreign Corp.)
  184. Temp. Reg. 1.7874-2T(n), Example 5 (Indirect Asset Acquisition by Multiple Foreign Corps)
  185. Temp. Reg. 1.7874-2T(n), Example 6 (Direct Asset Acquisition by Multiple Foreign Corps)
  186. Temp. Reg. 1.7874-2T(n), Example 7 (Indirect Asset Acquisition of Multiple Domestic Corps)
  187. Temp. Reg. 1.7874-2T(n), Example 8 (Stock Held "By Reason of" - Exchange of Stock & Other Property)
  188. Temp. Reg. 1.7874-2T(n), Example 10 (Stock Held "By Reason of" - Outbound 351 By Partnership)
  189. PLR 8938031  (Foreign Target in 338(g) Election - No Subpart F Income to Purchaser)
  190. TAM 9830002  (Discharge of Indebtedness by Direct & Indirect Shareholders) (Sec. 108)
  191. PLR 9412008  (NRA Automatically Elected Out of Installment Method)
  192. PLR 9533005  (Outbound F Reorganization - Sections 367(a)(5) and 1248(f))
  193. PLR 200104024  (Domestic Spin-offs of CFCs to 100% Domestic Parent
  194. PLR 200507009  (Sec. 367)(GRA of Stapled Entity Not Triggered in an "Inbound" F Reorganization)
  195. PLR 200840014  (Extension Granted for 897 Statement & Notice Requirements in a Redemption)
  196. Equiv. Beneficiary Under U.S.-U.K. Inc. Tax Treaty  (U.S.-U.K. Inc. Tax Treaty Treas. Tech. Explanation Art. 23, Para 3)
  197. PE vs. Trade or Bus. "Cherry Picking"  (U.S.-Lux. Inc. Tax Treaty U.S. Treas. Tech. Explan’n Art. 1, Para. 2)
  198. Dual Resident Corp. Example  (U.S.-Lux. Income Tax Treaty U.S. Treas. Tech. Explanation Art. 4, Para. 3)
  199. Flowchart - Section 1402 Partner / LLC Member Self-employment Tax
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