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DISCLAIMER: These materials do not, and are not intended to, constitute legal or tax advice. You should consult an attorney or tax advisor for individual advice regarding your own situation.Although we have made considerable efforts to be thorough in the construction of these pages, we offer no assurance that the information posted here is timely, accurate, complete or applicable to any particular set of facts. To the contrary, be aware that some of the material on these pages is out of date, incomplete and/or altered in relation to the official version. These documents are not posted here for commercial use and should not be relied upon for any purpose whatsoever.

Tax Charts Added March 18, 2008

  1. Electronic Arts  (Contract Manufacturing in Puerto Rico)

Tax Charts Added February 1, 2008

  1. Pauline Ach (Corporation's Profits Allocated to Beneficial Owner) Available with Binder
  2. Basye (Partnership Attempt to Deflect Compensation to Retirement Plan) Available with Binder
  3. Bruun (Landlord Taxation of Leasehold Improvements) Available with Binder
  4. Corliss v. Bowers (Income of Revocable (Grantor) Trust Taxed to Grantor) Available with Binder
  5. European Naval Stores Co. (Foreign Corporation Not Engaged in U.S. Trade or Business) Available with Binder
  6. F. & R. Lazarus & Co. (Transfer of Legal Title was Security for a Loan) Available with Binder
  7. Phipps (Judicial Creation of Hovering Deficit Rule) Available with Binder
  8. Estate of Putnam (Dividend Declared but Not Paid is Not Yet Taxable) Available with Binder
  9. Rev. Rul. 63-29 (COBE: Acquiror Pre-Reorg Sale of its Assets for Cash) Available with Binder
  10. Rev. Rul. 67-158 Situation 1 (Section 911 Exclusion of Partner's Distributive Share) Available with Binder
  11. Rev. Rul. 67-158 Situation 2 (Section 911 Exclusion of Partner's Distributive Share) Available with Binder
  12. Rev. Rul. 72-320 (Momentary Ownership of Corporation Did Not Terminate S Election) Available with Binder
  13. Rev. Rul. 73-496 (Momentary Ownership of Corporation Did Not Terminate S Election) Available with Binder
  14. Rev. Rul. 80-189 (Section 304 - Subsidiary Purchase of Parent Stock) Available with Binder
  15. Rev. Rul. 81-92 (No COBE for All Cash Target in Purported B Reorganization) Available with Binder
  16. Rev. Rul. 85-60 (Foreign "Simple" Trust as a Partner in a U.S. Partnership) Available with Binder
  17. COBE - - One of Three Lines of Business Continued [Reg.1.368-1(d)(5), Ex.1] Available with Binder
  18. Cash D Reorganization [Temp. Reg. 1.368-2T(l)(3), Ex. 1] Available with Binder
  19. Cash D Reorganization (Related Shareholders) [Temp. Reg. 1.368-2T(l)(3), Ex. 2] Available with Binder
  20. Cash D Reorganization (Affiliated Group) [Temp. Reg. 1.368-2T(l)(3), Ex. 3] Available with Binder
  21. Cash D Reorganization (De Minimis Ownership) [Temp. Reg. 1.368-2T(l)(3), Ex. 4] Available with Binder
  22. Cash D Reorganization ("Vanilla" Preferred Stock) [Temp. Reg. 1.368-2T(l)(3), Ex. 5] Available with Binder
  23. Failed Cash D Reorganization (No Shareholder Identity) [Temp. Reg. 1.368-2T(l)(3), Ex. 6] Available with Binder
  24. Flowchart - Section 2501 U.S. Gift Taxes on "Cross Border" Gifts Available with Binder

Links to earlier tax chart postings:

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