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Attorney at Law
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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 To the contrary, be aware that some of the material on these pages is out of date, incomplete and/or altered in relation to the official version.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 February 2012

  1. Dagres (Business Bad Debt Deduction for Private Equity Fund Manager)
  2. Goosen (Golfer Endorsement Fees: Part Royalties & Part Services, Part U.S. Source & Part Foreign Source)
  3. Rev. Rul. 81-54 (DISC Commissions with Respect to Gifted DISC Shares Result in Continuing Gifts) More info.
  4. Rev. Rul. 86-138 (Separate Statement of Items for Tiered Partnerships)
  5. Rev. Rul. 86-154, Situation 1 (Banking: Loans Attributable to U.S. Office Where the Office Actively & Materially Participates in Soliciting and Negotiating) More info.
  6. Rev. Rul. 86-154, Situation 2 (Banking: Loan Not Attributable to U.S. Office Where Foreign Home Office Evaluates & Approves Related Party Loan) More info.
  7. Rev. Rul. 86-154, Situation 3 (Banking: Loan Funded by U.S. Office Attributable to U.S. Office Where Both Home Office & U.S. Office Actively & Materially Participate in the Acquisition) More info.
  8. PLR 201122002 (Migration, “Uncheck” of DE & Downstream Merger into DE Treated as F Reorganization)
  9. Reg. 1.301-1(f), Example 1 (Section 301 Distribution Greater Than E&P and Stock Basis)
  10. Reg. 1.301-1(f), Example 2 (Section 301 Distribution Less Than E&P Results in Dividend Only)
  11. Reg. 1.356-1(d), Example 1 (Stock Exchanged for Stock Plus Boot - Gain)
  12. Reg. 1.356-1(d), Example 2 (Stock Exchanged for Stock Plus Boot - Loss)
  13. Reg. 1.356-1(d), Example 3 (Boot Allocation in Merger - Terms Not Specified) More info.
  14. Reg. 1.356-1(d), Example 4 (Boot Allocation in Merger - Terms Specified) More info.
  15. Reg. 1.356-3(c), Example 1 (Securities Received Treated as “Other Property” (i.e., Boot)) More info.
  16. Reg. 1.356-3(c), Example 2 (Excess Principal Treated as “Other Property” (i.e., Boot))
  17. Reg. 1.356-3(c), Example 3 (No Boot If No Excess Principal) More info.
  18. Reg. 1.356-3(c), Example 4 (Excess Principal Treated as “Other Property” (i.e., Boot)) More info.
  19. Reg. 1.356-3(c), Example 5 (Excess Principal Treated as “Other Property” (i.e., Boot)) More info.
  20. Reg. 1.897-1(d)(2)(i), Example (Loan With “Kicker” is a USRPI).

Links to earlier tax chart postings:
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