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Tax Charts by Topic Table of Contents

I.  Section 301 & 302 Distributions & Redemptions

  1. Avery  (Dividend Not Taxable Until Unqualifiedly made Subject to Shareholder's Demands)
  2. Chamberlin  (Preferred Stock Bail-Out - Precursor to Section 306)
  3. Clark   (Boot Treated as Received in Hypothetical Redemption)
  4. Davis   (section 302 - redemption of preferred stock)
  5. Esmark   (Tender offer followed by In-Kind redemption)
  6. Falkoff   (Return of Capital Distribution in Anticipation of Future Profits)
  7. Heinz (Subsidiary Purchase & Sale of Parent Stock)
  8. Johnson  (No Basis Aggregation For Section 301 Distribution)
  9. Estate of Putnam (Dividend Declared but Not Paid is Not Yet Taxable) Available with Binder
  10. TSN Liquidating     (Pre-sale distribution - Treated as dividend)
  11. Waterman Steamship     (Pre-sale distribution - Treated as sales proceeds)
  12. Zenz v. Quinlivan   (Part sale / part redemption)
  13. Rev. Rul. 69-630  (Bargain Sale Between Brother-Sister Corporations)
  14. Rev. Rul. 70-106   (Minority Redemption & Liquidation Is Not a Sec. 332 Transaction)
  15. Notice 2001-45   (Basis Shifting Tax Shelter)
  16. PLR 200225032     (U.S. Tax Treatment of German Organschaft)
  17. Husband's Stock Redeemed - Basis Transfers to Wife   [Reg. 1.302-2(c), Ex. 2]

II.  Section 304 Transactions

  1. Bhada   (Inversion Was Not a Section 304 Transaction)
  2. Cox  (Installment Sale Treatment Not Available For 304 Transaction)
  3. Rev. Rul. 73-2 (Section 304/351 Overlap)
  4. Rev. Rul. 74-605   (Upstream Stock Sale is Not a 304 Transaction)
  5. Rev. Rul. 80-189 (Section 304 - Subsidiary Purchase of Parent Stock) Available with Binder
  6. Rev. Rul. 91-5   (Section 304 Transaction with U.S. Seller of Foreign Co)
  7. Rev. Rul. 2004-83  (Related Stock Purch. & Liquidation Treated as D Reorganization)
  8. Pro Rata Share - Common and Preferred [Reg. 1.951-1(e)(6), Example 8]
  9. Outbound Section 304 Transaction - Deemed 351 Exchange
  10. Section 304 Can Be a One-Way Street

III.  Section 305 Stock Dividends

  1. Eisner v. Macomber     (Stock Dividends are Not Taxable)
  2. Rev. Rul. 80-154     (Foreign Corp.'s Capitalization of Earnings - Sec. 305 Stock Dividend)

IV.  Section 318 Attribution

  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]

V.  Section 331 & 332 Liquidations

  1. American Manufacturing   (Outbound D Reorganization)
  2. Atlas Tool   (D Reorganization with Boot)
  3. Day & Zimmermann   (Intentionally Avoiding Section 332)
  4. Granite Trust Co.   (Intentionally Avoiding Section 332)
  5. Phipps (Judicial Creation of Hovering Deficit Rule) Available with Binder
  6. H.K. Porter Co.  (Worthless Stock Deduction: Liquidating Distribution Only On Preferred Stock)
  7. Smothers   (Liquidation - Reincorporation / D Reorganization with Boot)
  8. Spaulding Bakeries, Inc.  (Worthless Stock Deduction: Liquidating Distribution Was Only w/r/t Pref'd Stock)
  9. Rev. Rul. 59-296   (Upstream Merger of Insolvent Subsidiary is Not a Section 332 Liquidation)
  10. Rev. Rul. 61-156  (Liquidation - Reincorporation with 45% Common Ownership
  11. Rev. Rul. 69-617   (Upstream Merger Followed by A Contribution Is Not A Section 332 Liquidation)
  12. Rev. Rul. 70-106   (Minority Redemption & Liquidation Is Not a Sec. 332 Transaction)
  13. Rev. Rul. 70-141   (Ownership Attribution - Reg. 1.1502-34 & Sections 332 & 351)
  14. Rev. Rul. 70-223 (Taxable Stock Acquisition & Downstream Merger)
  15. Rev. Rul. 70-240   (Asset Sale & Liquidation Treated as D Reorganization)
  16. Rev. Rul. 70-373 (Deemed Paid Credit Impact of Lower-Tier 332 Liquidation)
  17. Rev. Rul. 72-405   (Forward Triangular Merger & Liquidation of Transitory Subsidiary is a C Reorganization)
  18. Rev. Rul. 74-598   (Ownership Attribution - Reg. 1.1502-34 & Section 332)
  19. Rev. Rul. 75-521   (Stock Purchase & Liquidation Qualifies Under Section 332)
  20. Rev. Rul. 84-2   (Section 332 Liquidation: Nominal Assets Remaining)
  21. Rev. Rul. 2003-125, Sit. 2  (Check the Box Election As Identifiable Event For Worthless Stock Deduction)
  22. Rev. Rul. 2004-83   (Related Stock Purch. & Liquidation Treated as D Reorganization)
  23. Outbound 351, 332 Liquidation & Disposition of Substantially All Assets [Temp. Reg. 1.367(a)-8T(e)(6)(ii), Example]
  24. Outbound 351 Exchange & Inbound 332 Liquidation [Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1]
  25. Liquidation into 90% Corporate-Owned Partnership does Not Qualify under Sec. 332  [Reg. 1.367(b)-1(b), Ex.]
  26. CFC Inbound Section 332 Liquidation With 100% Ownership   [Reg. 1.367(b)-3(b), Ex. 1]
  27. CFC Inbound Section 332 Liquidation With 100% Ownership   [Reg. 1.367(b)-3(b), Ex. 2]
  28. CFC Inbound Section 332 Liquidation With 80% Ownership   [Reg. 1.367(b)-3(b), Ex. 3]
  29. Outbound 332 Liquidation: Overall Loss Limitation   [Reg. 1.367(e)-2(b), Ex.]
  30. Effect of Liquidation on Pre-1998 Foreign Taxes Paid by 4th Tier Corporation [Temp. Reg. 1.902-1(c)(8)(ii) Ex.]
  31. Section 1248 Gain - Sale After 332 Liquidation [Reg. 1248-8(c)(3), Example]
  32. Flowchart - Section 338 Multi-Step Reorganization
  33. Foreign-to-Foreign Section 332 Liquidation
  34. Inbound Section 332 Liquidation

VI.  Section 338 Elections

  1. Kimbell-Diamond   (Stock Purchase & Target Liquidation Treated as Asset Acquisition)
  2. Yoc Heating   (85% Stock Purchase Followed By Taxable Reorganization)
  3. Rev. Rul. 90-95   (Cash Merger of Transitory Subsidiary Treated as Qualified Stock Purchase)
  4. Rev. Rul. 2001-46   (Multi-Step Tax Free Reorganization was Not a Qualified Stock Purchase)
  5. Notice 2004-20   (Foreign Tax Credit Intermediary Transaction)
  6. 338(g) Election
  7. 338(h)(10) Election
  8. 338(g) Election - Controlled Foreign Corporation Target
  9. Non-Corporate Purchaser: De Facto 338 Election
  10. Flowchart - Section 338 Multi-Step Reorganization
  11. QSP - Busted 351 (Via IPO) is a Section 338(h)(3) Purchase   [Reg. 1.338-3(b)(3)(iv), Ex. 1]
  12. QSP - Related Person Acquisition   [Reg. 1.338-3(b)(3)(iv), Ex. 2]
  13. No QSP - Shares Constructively Acquired Prior to 12 Month Period   [Reg. 1.338-3(b)(3)(iv), Ex. 3]
  14. No QSP - Shares Constructively Acquired Prior to 12 Month Period   [Reg. 1.338-3(b)(3)(iv), Ex. 4]
  15. QSP - Acquisition Date for Tiered Targets   [Reg. 1.338-3(b)(4)(ii), Ex.]
  16. QSP - Purchase, Redemption, & Purchase   [Reg. 1.338-3(b)(5)(iv), Ex. 1]
  17. QSP - Purchase & Redemption   [Reg. 1.338-3(b)(5)(iv), Ex. 2]
  18. No QSP - Redemption & Purchase   [Reg. 1.338-3(b)(5)(iv), Ex. 3]
  19. QSP - Purchase & Related Person Redemption   [Reg. 1.338-3(b)(5)(iv), Ex. 4]
  20. Purchase & Sale of Target   [Reg. 1.338-3(c)(1)(ii), Ex. 1]
  21. Purchase of Target & Sale of Target's Subsidiary   [Reg. 1.338-3(c)(1)(ii), Ex. 2]
  22. Post-QSP Merger of Target   [Reg. 1.338-3(d)(5), Ex.]
  23. Section 1248 Gain on QSP of a CFC With Gain Recognition Election   [Reg. 1.338-9(f), Ex. 1]
  24. Section 1248 Gain on QSP of a CFC Without Gain Recognition Election   [Reg. 1.338-9(f), Ex. 2]
  25. Creeping Acquisition of CFC (U.S. Sellers)   [Reg. 1.338-9(f), Ex. 3]
  26. Creeping Acquisition of CFC (Foreign Seller)   [Reg. 1.338-9(f), Ex. 4]
  27. 338 Election -  “One-Day” Tax Return   [Reg. 1.338-10(a)(7), Ex. 1]
  28. 338 Election - Short Year Tax Return   [Reg. 1.338-10(a)(7), Ex. 2]
  29. 338(h)(10) Election For Some But Not All Targets   [Reg. 1.338(h)10-1(e), Ex.1]
  30. Pre-Sale Distribution and QSP   [Reg. 1.338(h)10-1(e), Ex. 2]
  31. Stock Acquis'n Merger Followed By Upstream Merger - No 338(h)(10) Election [Reg. 1.338(h)(10)-1(e), Ex. 11]
  32. Stock Acquis'n Merger Followed By Upstream Merger - With 338(h)(10) Election [Reg. 1.338(h)(10)-1(e), Ex. 12]
  33. Stock Acquis'n Merger Followed By Brother-Sister Mgr - W/ 338(h)(10) Election [Reg. 1.338(h)(10)-1(e), Ex. 13]
  34. Stock Acquisition (Not a QSP) Followed By Upstream Merger - [Reg. 1.338(h)(10)-1(e), Example 14]

VII.  Section 351 Exchanges

  1. Flowchart - Section 351(g) Nonqualified Preferred Stock
  2. American Bantam Car Co. (Section 351 - Control "Immediately After" the Exchange)
  3. Black & Decker  (Contingent Liability Tax Shelter)
  4. Intermountain Lumber     (Busted Section 351 exchange)
  5. Rev. Rul. 56-100 (Busted 351: Two-step Exchange)
  6. Rev. Rul. 68-43   (Deemed Stock Dividend on 351 Exchange)
  7. Rev. Rul. 68-298   (351 Exchange & Distribution to Shareholder)
  8. Rev. Rul. 68-349     (Failed 351 Exchange - Lack of Control / Included an F Reorganization)
  9. Rev. Rul. 68-357     (Section 351 Exchange Combined with C Reorganizations)
  10. Rev. Rul. 70-140     (Purported 351 Followed by B Reorganization)
  11. Rev. Rul. 70-141     (Ownership Attribution - Reg. 1.1502-34 & Sections 332 & 351)
  12. Rev. Rul. 70-522 (Busted 351 Via Mutual Exchanges of Stock)
  13. Rev. Rul. 73-2 (Section 304/351 Overlap)
  14. Rev. Rul. 74-503     (Section 351/1032 Overlap “Zero Basis” Problem)
  15. Rev. Rul. 79-70     (Busted 351 Via Prearranged Plan to Sell Stock)
  16. Rev. Rul. 79-194 (Sit. 1) (351 Exchange: Sale of Stock to Other Transferors)
  17. Rev. Rul. 79-194 (Sit. 2) (Failed 351 Exchange: Accommodation Exchange)
  18. Rev. Rul. 84-71     (Section 351(a) As Part of Taxable Acquisitive Transaction [National Starch])
  19. Rev. Rul. 84-160  (Section 351 Exchange of One USRPI for Another USRPI)
  20. Rev. Rul. 89-46     (Ownership Attribution - Reg. 1.1502-34 & Section 351)
  21. Notice 2001-17     (Contingent Liability Tax Shelter)
  22. Rev. Rul. 2003-51     (Successive 351 Exchanges)
  23. Rev. Rul. 2007-8, Situation 1  (351 Exchange / D Reorg Overlap with Liabilities Exceeding Basis)
  24. Rev. Rul. 2007-8, Situation 2  (351 Exchange / C Reorg Overlap with Liabilities Exceeding Basis)
  25. Section 351 Exchange With New Corporation [Reg. 1.351-1 (a)(2), Example 1]
  26. 78% is Insufficient to Qualify Under Section 351 [Reg. 1.351-1 (a)(2), Example 2]
  27. 80% Threshold Includes Stock Received for Services [Reg. 1.351-1 (a)(2), Example 3]
  28. Section 351 Exchange With Constructive Transfer [Reg. 1.351-1 (b)(2), Example 1]
  29. Stock in Exchange For Services [Reg. 1.351-1 (b)(2), Example 2]
  30. No Investment Company Under Section 351(e)(1) -- De Minimis Diversification [Reg. 1.351-1 (c)(7), Example 1]
  31. Investment Co. Under Section 351(e)(1) Due to Diversification [Reg. 1.351-1 (c)(7), Example 2]
  32. Successive 351 Exchanges [Reg. 1.367(a)-3(d)(3), Ex. 13]
  33. Successive 351 Exchanges [Reg. 1.367(a)-3(d)(3), Ex. 13A]
  34. Section 1248 Gain - Sale After 351 Exchange of Property [Reg. 1.1248-8(b)(7), Example 1]
  35. Section 1248 Gain - Sale After 351 Exchange of CFC Stock [Reg. 1.1248-8(b)(7), Example 2]
  36. Section 1248 Gain - Sale After 351 Exch. of CFC Stock to U.S. Subsidiary [Reg. 1.1248-8(b)(7), Ex. 3]
  37. Foreign-to-Foreign 351 Exchange - Operating Assets
  38. Foreign-to-Foreign 351 Exchange - Stock
  39. Outbound 351 & Sale of Transferred [Temp. Reg. 1.367(a)-8T(d)(1)(ii), Example]
  40. Outbound 351 & Domestic F Reorganization [Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1]
  41. Outbound 351 & Outbound F Reorganization [Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1, Alternate Facts]
  42. Outbound 351 Followed by Acquisitive D Reorganization [Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2]
  43. Outbound 351 Followed by C Reorganization [Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3]
  44. Outbound 351, 332 Liquidation & Disposition of Substantially All Assets [Temp. Reg. 1.367(a)-8T(e)(6)(ii), Example]
  45. Outbound 351 Exchange Followed by Foreign-to-Foreign 351 With Boot [Temp. Reg. 1.367(a)-8T(f)(1)(iii), Example]
  46. Outbound 351 Exchange & Partial Dispositions [Temp. Reg. 1.367(a)-8T(g)(1)(iii), Example]
  47. Outbound 351 & Sale of Transferee [Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 1]
  48. Outbound of Stock, Outbound of Land and Sale of Transferee [Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 2]
  49. Outbound 351 Exchange & Inbound 332 Liquidation [Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1]
  50. Outbound 351 Exchange & Spin-Off [Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2]
  51. 2003 Outbound 351 Exchange & 2005 Spin-Off [Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1]
  52. 2003 Outbound 351 & 2005 Foreign-to-Foreign 351 [Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 2]
  53. Outbound 351 Exchange - Stock 367(a) & 367(b) Overlap
  54. Outbound Section 304 Transaction - Deemed 351 Exchange
  55. Outbound Contribution to Capital - Section 367(c)(2)
  56. Outbound 351 Exchange - Domestic Corp Stock (Inversion)
  57. Inbound 351 Exchange

VIII.  Section 355 Spin-Offs, Split-Offs & Split-Ups

  1. Elkhorn Coal     (Spin-Off & Purported C Reorganization of Distributing)
  2. Gregory v. Helvering     (Spin-Off with Transitory Controlled)
  3. Morris Trust      (Spin-off with merger of Distributing)
  4. Rev. Rul. 57-144 (Tainted Spin-Off - Control Acquired Within 5 Years)
  5. Rev. Rul. 64-102 (Pre-Split-Off Contribution Was Not a Device for the Distribution of E&P)
  6. Rev. Rul. 71-383 (Pre-Spin Contribution Was Not a Device)
  7. Rev. Rul. 83-142     (Circular Flow of Cash in Foreign Spin-Off)
  8. Rev. Rul. 89-37 (Failed Spin-Off: Control Acquired with Gain Recognized)
  9. Rev. Rul. 89-101   (355 Spin-Off To Reduce Foreign Withholding Taxes)
  10. Rev. Rul. 2003-79     (Spin-Off & C Reorganization of Controlled)
  11. Rev. Rul. 2007-42 (Sit. 1) (Spin-Off - 33 1/3 % Interest in Partnership)
  12. Spin-Off Meets Section 355(b) Requirements [Prop. Reg. 1.355-3(d)(2), Example 1]
  13. Split-Up Meets Section 355(b) Requirements [Prop. Reg. 1.355-3(d)(2), Example 2]
  14. Spin-Off - DSAG Member [Prop. Reg. 1.355-3(d)(2), Example 3]
  15. Spin-Off - DSAG Member Acquisition of 368(c) Control [Prop. Reg. 1.355-3(d)(2), Example 4]
  16. Spin-Off - Segmented CSAG Business [Prop. Reg. 1.355-3(d)(2), Example 5]
  17. Spin-Off - Segmented DSAG Business [Prop. Reg. 1.355-3(d)(2), Example 6]
  18. Spin-Off - Failed Segmented Business [Prop. Reg. 1.355-3(d)(2), Example 7]
  19. Spin-Off - Jointly Owned Partnership [Prop. Reg. 1.355-3(d)(2), Example 8]
  20. Double Spin-Off: One Qualifies [Prop. Reg. 1.355-3(d)(2), Example 9]
  21. Spin-Off With Securities and Vacant Land [Prop. Reg. 1.355-3(d)(2), Example 10]
  22. Spin-Off With Occupied Real Estate [Prop. Reg. 1.355-3(d)(2), Example 11]
  23. Spin-Off With Occupied Real Estate [Prop. Reg. 1.355-3(d)(2), Example 12]
  24. Failed Spin-Off -- No Significant Activities [Prop. Reg. 1.355-3(d)(2), Example 13]
  25. Spin-Off -- Vertical Division -- State Contracts [Prop. Reg. 1.355-3(d)(2), Example 14]
  26. Spin-Off -- Vertical Division -- Location [Prop. Reg. 1.355-3(d)(2), Example 15]
  27. Spin-Off -- Horizontal Division -- Research [Prop. Reg. 1.355-3(d)(2), Example 16]
  28. Spin-Off -- Horizontal Division -- Research [Prop. Reg. 1.355-3(d)(2), Example 17]
  29. Spin-Off -- Expansion & Vertical Division -- Location [Prop. Reg. 1.355-3(d)(2), Example 18]
  30. Spin-Off -- Expansion & Horizontal Division -- Internet [Prop. Reg. 1.355-3(d)(2), Example 19]
  31. Expansion - Acquiring a SAG Member [Prop. Reg. 1.355-3(d)(2), Example 20]
  32. No Expansion - Acquiring Only 368(c) Control [Prop. Reg. 1.355-3(d)(2) Example 21]
  33. Partnership - Meaningful/Significant [Prop. Reg. 1.355-3(d)(2), Example 22]
  34. Partnership - Meaningful/Significant Interest [Prop. Reg. 1.355-3(d)(2), Example 23]
  35. Partnership - Multiple Significant Interests [Prop. Reg. 1.355-3(d)(2), Example 24]
  36. Spin-Off & Split-Off -- Separated Management Functions [Prop. Reg. 1.355-3(d)(2), Example 25]
  37. Purchase of ATB From Related Affiliate Member [Prop. Reg. 1.355-3(d)(2), Example 26]
  38. Taxable Acquisition & Section 351 Exchange [Prop. Reg. 1.355-3(d)(2), Example 27]
  39. Tax Free Acquisitions of Businesses [Prop. Reg. 1.355-3(d)(2), Example 28]
  40. Outbound 351 Exchange & Spin-Off [Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2]
  41. 2003 Outbound 351 Exchange & 2005 Spin-Off [Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1]
  42. Outbound Spin-Off: Gain to “Distributing”    [Reg. 1.367(e)-1, Ex.]

IX.  Section 357 Assumption of Liabilities

  1. Lessinger   (357(c) & Basis in Taxpayer's Own Note)
  2. Peracchi   (357(c) & Basis in Taxpayer's Own Note)
  3. Rev. Rul. 78-330     (Avoiding Section 357(c) in a D Reorganization)
  4. Rev. Rul. 2007-8, Situation 1  (351 Exchange / D Reorg Overlap with Liabilities Exceeding Basis)
  5. Rev. Rul. 2007-8, Situation 2  (351 Exchange / C Reorg Overlap with Liabilities Exceeding Basis)

X.  Section 367 Foreign Corporations

  1. Rev. Rul. 64-155  (Outbound Contribution to Capital)
  2. All E&P Amount Defined [Reg. 1.367(b)-2(d), Ex.]
  3. Outbound B Reorganization: CFC to Non-CFC (Sec. 367(a) & (b) Overlap) [Reg. 1.367(a)-3(b), Ex.]
  4. Outbound Merger Under Section 367(a)(5) [Temp. Reg. 1.367(a)-3T(e)(3), Example
  5. Outbound Merger Under Section 367(a)(5) [Temp. Reg. 1.367(a)-3T(e)(3), Example Alternate Facts]
  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. Outbound 351 & Domestic F Reorganization [Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1]
  9. Outbound 351 & Outbound F Reorganization [Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1, Alternate Facts]
  10. Outbound 351 Followed by Acquisitive D Reorganization [Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2]
  11. Outbound 351 Followed by C Reorganization [Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3]
  12. Outbound 351, 332 Liquidation & Disposition of Substantially All Assets [Temp. Reg. 1.367(a)-8T(e)(6)(ii), Example]
  13. Outbound 351 Exchange Followed by Foreign-to-Foreign 351 With Boot [Temp. Reg. 1.367(a)-8T(f)(1)(iii), Example]
  14. Outbound 351 Exchange & Partial Dispositions [Temp. Reg. 1.367(a)-8T(g)(1)(iii), Example]
  15. Outbound 351 & Sale of Transferee [Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 1]
  16. Outbound of Stock, Outbound of Land and Sale of Transferee  [Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 2]
  17. Outbound 351 Exchange & Inbound 332 Liquidation [Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1]
  18. Outbound 351 Exchange & Spin-Off [Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2]
  19. 2003 Outbound 351 Exchange & 2005 Spin-Off [Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1]
  20. 2003 Outbound 351 & 2005 Foreign-to-Foreign 351 [Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 2]
  21. Liquidation into 90% Corporate-Owned Partnership Does Not Qualify under Sec. 332   [Reg. 1.367(b)-1(b), Ex.]
  22. CFC Inbound Section 332 Liquidation With 100% Ownership     [Reg. 1.367(b)-3(b), Ex. 1]
  23. CFC Inbound Section 332 Liquidation With 100% Ownership     [Reg. 1.367(b)-3(b), Ex. 2]
  24. CFC Inbound Section 332 Liquidation With 80% Ownership     [Reg. 1.367(b)-3(b), Ex. 3]
  25. CFC Inbound D Reorganization     [Reg. 1.367(b)-3(b), Ex. 4]
  26. Lower Tier CFC Inbound Merger     [Reg. 1.367(b)-3(b), Ex. 5]
  27. Lower Tier CFC Inbound D Reorganization  [Reg. 1.367(b)-3(b), Ex. 5 (Old)]
  28. Inbound C Reorganization: <10% Shareholder - All E&P Election     [Reg. 1.367(b)-3(c), Ex. 1]
  29. Inbound C Reorganization: <10% Shareholder - 50K De Minimis Exception    [Reg. 1.367(b)-3(c), Ex. 2]
  30. Foreign to Foreign C Reorganization: CFC to Non-CFC    [Reg. 1.367(b)-4(b), Ex. 1]
  31. Foreign to Foreign C Reorganization: CFC to CFC    [Reg. 1.367(b)-4(b), Ex. 2]
  32. Foreign to Foreign Triangular C Reorganization: Section 367(a) & (b) Overlap     [Reg. 1.367(b)-4(b), Ex. 3]
  33. Foreign to Foreign Reverse Triangular Merger: Section 367(a) & (b) Overlap     [Reg. 1.367(b)-4(b), Ex. 3A]
  34. Foreign to Foreign Forward Triangular Merger: Acquiror U.S. Controlled     [Reg. 1.367(b)-4(b), Ex. 3B]
  35. Outbound C Reorg Triggers Sec. 1248 Amount Inclusion    [Reg. 1.367(b)-4(b), Ex. 4]
  36. Foreign to Foreign B Reorganization: Sec. 1248 Amount Inclusion is Not FPHCI     [Reg. 1.367(b)-4(c), Ex.]
  37. Outbound Spin-Off: Gain to “Distributing”    [Reg. 1.367(e)-1, Ex.]
  38. Outbound 332 Liquidation:  Overall Loss Limitation     [Reg. 1.367(e)-2(b), Ex.]

    39. 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]

XI. Section 368 Corporate Reorganizations

  1. A Reorganizations (Statutory Merger or Consolidation)
    1. King Enterprises   (Two-step Merger)
    2. Tribune   (Taxable Reverse Triangular Merger)
    3. Rev. Rul. 58-93  (A Reorganization With a Drop (But Drop Precedes Merger))
    4. Rev. Rul. 59-296  (Upstream Merger of Insolvent Subsidiary is Not a Section 332 Liquidation)
    5. Rev. Rul. 67-448  (Reverse Triangular Merger Was, in Substance, a B Reorganization)
    6. Rev. Rul. 68-261   (Merger with Drops into Multiple Subsidiaries)
    7. Rev. Rul. 70-223   (Taxable Stock Acquisition & Downstream Merger)
    8. Rev. Rul. 72-327   (Boot in Reorganization, Treated as Dividend, Qualifies for DRD)
    9. Rev. Rul. 72-576 (Remote Continuity: Forward Triangular Merger With a Drop)
    10. Rev. Rul. 74-297   (Merger into Foreign Corporation's Domestic Subsidiary)
    11. Rev. Rul. 74-565 (Reverse Triangular Merger Treated as Triangular B Reorg)
    12. Rev. Rul. 79-250   (Two Reorganizations Not Stepped Together As One)
    13. Rev. Rul. 85-197  (Downstream Merger of Holding Company - COBE Requirement)
    14. Rev. Rul. 2001-24   (Forward Triangular Merger with Drop of Acquiror)
    15. A Reorganization
    16. A Reorganization with a drop-down
    17. Forward Triangular Merger
    18. Forward Triangular Merger (40%) [Reg. 1.367(a)-3(d)(3), Ex. 1]
    19. Forward Triangular Merger (40%) Subsidiary in Consol'd Group [Reg. 1.367(a)-3(d)(3), Ex. 1A]
    20. Reverse Triangular Merger (40%) [Reg. 1.367(a)-3(d)(3), Ex. 2]
    21. Forward Triangular Merger (55%) [Reg. 1.367(a)-3(d)(3), Ex. 3]
    22. Forward Triangular Merger & GRA Terminated [Reg. 1.367(a)-3(d)(3), Ex. 4]
    23. Outbound Forward Triangular Merger [Reg. 1.367(a)-3(d)(3), Ex. 10]
    24. Outbound Reverse Triangular Merger [Reg. 1.367(a)-3(d)(3), Ex. 11]
    25. Forward Triangular Merger [Reg. 1.367(a)-3(d)(3), Ex. 15]
    26. Outbound Merger Under Section 367(a)(5) [Temp. Reg. 1.367(a)-3T(e)(3), Example]
    27. Outbound Merger Under Section 367(a)(5) [Temp. Reg. 1.367(a)-3T(e)(3), Example Alternate Facts]
    28. Lower Tier CFC Inbound Merger   [Reg. 1.367(b)-3(b), Ex. 5]
    29. Reg. 1.368-2(b)(1)(iii) Merger Definition Examples
      1. Divisive Merger [Reg. 1.368-2(b)(1)(iii), Ex. 1]
      2. Merger into Disregarded Entity [Reg. 1.368-2(b)(1)(iii), Ex. 2]
      3. S Corp with QSub Merger into Disregarded Entity [Reg. 1.368-2(b)(1)(iii), Ex. 3]
      4. Triangular Merger into Disregarded Entity [Reg. 1.368-2(b)(1)(iii), Ex. 4]
      5. Merger into Disregarded Entity of a Partnership [Reg. 1.368-2(b)(1)(iii), Ex. 5]
      6. Merger of a Disregarded Entity into a Corporation [Reg. 1.368-2(b)(1)(iii), Ex. 6]
      7. Merger of a Corporation into a Disregarded Entity/Partnership [Reg. 1.368-2(b)(1)(iii), Ex. 7]
      8. Merger Preceded by Sale & Distribution [Reg. 1.368-2(b)(1)(iii), Ex. 8]
      9. Conversion of Target to an LLC [Reg. 1.368-2(b)(1)(iii), Ex. 9]
      10. Dissolution of Target [Reg. 1.368-2(b)(1)(iii), Ex. 10]
      11. Merger of Corporate Partner into a Partnership [Reg. 1.368-2(b)(1)(iii), Ex. 11]
      12. State Law Consolidation [Reg. 1.368-2(b)(1)(iii), Ex. 12]
      13. Merger Pursuant to Foreign Statutes [Reg. 1.368-2(b)(1)(iii), Ex. 13]
      14. Foreign Amalgamation Using Parent Stock [Reg. 1.368-2(b)(1)(iii), Ex. 14]
  2. B Reorganizations (Stock for Stock)
    1. Chapman   (B Reorganization)
    2. Mills  (B Reorganization: Cash in Lieu of Fractional Shares)
    3. Turnbow   (If No Tax Free Reorganization Exists, Then Full Gain Is Recognized in the Exchange)
    4. Rev. Rul. 55-440  (368(c) Control - Preferred Shares Called But Not Yet Surrendered)
    5. Rev. Rul. 56-184  (Pre-B Reorganization Cash Dividends)
    6. Rev. Rul. 56-613   (Failed B Reorganization - Indirect Control)
    7. Rev. Rul. 63-234  (Two Step Exchange Did Not Qualify As B Reorganization (Remote Continuity))
    8. Rev. Rul. 67-448  (Reverse Triangular Merger Was, in Substance, a B Reorganization)
    9. Rev. Rul. 66-112  (B Reorganization with Contingent Consideration)
    10. Rev. Rul. 67-274   (B Reorganization plus Target Liquidation equals C Reorganization)
    11. Rev. Rul. 68-285   (Dissenting Shareholders Paid Cash via Escrow Account in B Reorg)
    12. Rev. Rul. 68-562   (Acquiror's Shareholder Purchased 50% of Target Prior to B Reorganization)
    13. Rev. Rul. 69-91   (B Reorganization & Cash Purchase of Convertible Debentures)
    14. Rev. Rul. 69-294   (Liquidation & Purported B Reorganization)
    15. Rev. Rul. 70-41 ( B Reorganization with Acquisition of Debentures)
    16. Rev. Rul. 70-140   (Purported 351 Followed by B Reorganization)
    17. Rev. Rul. 70-269   (B Reorganization: Substitution of Options)
    18. Rev. Rul. 72-354   (Sale of Recently Purchased Stock to Qualify as a B Reorg)
    19. Rev. Rul. 72-522   (Equity Injection for Working Capital Does Not Disqualify B Reorganization)
    20. Rev. Rul. 73-54   (Acquiror's Payment of reorganization Expenses in a B or C Reorganization)
    21. Rev. Rul. 74-564   (Merger of Transitory Entity Treated as B Reorganization)
    22. Rev. Rul. 74-565 (Reverse Triangular Merger Treated as Triangular B Reorg)
    23. Rev. Rul. 75-33 (Contingent Dividends on Convertible Preferred Stock in a B Reorganization)
    24. Rev. Rul. 75-456 (B Reorg With Contingent Consideration Followed by F Reorg)
    25. Rev. Rul. 76-223   (Voting Rights Added to Qualify Exchange as a B Reorganization)
    26. Rev. Rul. 79-4   (Acquiror Repayment of Debt Guaranteed by Target Shareholder is Boot in Purported B Reorg)
    27. Rev. Rul. 79-89   (Acquiror Repayment of Debt Guaranteed by Target Shareholder is Not Boot in B Reorg)
    28. Rev. Rul. 98-10   (B Reorganization with Exchange of Securities)
    29. Notice 2007-48 (Killer B Transaction)
    30. B Reorganization
    31. B Reorganization with a drop-down
    32. Triangular B Reorganization [Reg. 1.367(a)-3(d)(3), Ex. 5]
    33. Triangular B Reorganization [Reg. 1.367(a)-3(d)(3), Ex. 5A]
    34. Outbound B Reorganization: CFC to Non-CFC (Sec. 367(a) & (b) Overlap)   [Reg. 1.367(a)-3(b), Ex.]
    35. Outbound B Reorg, Sec 351 and 721 Exchanges - Basis Adjustments [Reg. 1.367(a)-8T(b)(3)(iv)(D), Example]
    36. Foreign to Foreign B Reorganization: Sec. 1248 Amount Inclusion is Not FPHCI   [Reg. 1.367(b)-4(c), Ex.]
    37. Section 1248 Gain - Sale After B Reorganization [Reg. 1.1248-8(b)(7), Example 7]
    38. Foreign-to-Foreign B Reorganization
    39. Outbound B Reorganization - 367(a) & 367(b) Overlap
    40. Outbound B Reorganization - Domestic Corp Target (Inversion)
    41. Inbound B Reorganization - Lower Tier Target
    42. Inbound B Reorganization - First Tier Target
  3. C Reorganizations (Stock for Assets)
    1. Bausch & Lomb   (Upstream C Reorg Not Solely for Voting Stock)
    2. Elkhorn Coal   (Spin-Off & Purported C Reorganization of Distributing)
    3. Southwest Consolidated   (Warrants are not voting stock / "Solely Leaves no Leeway")
    4. Rev. Rul. 57-518  (C Reorganization Substantially All of the Properties)
    5. Rev. Rul. 64-73   (C Reorganization - Part of Target's Assets Transferred Directly to Acquiror's Grandchild)
    6. Rev. Rul. 67-274   (B Reorganization plus Target Liquidation equals C Reorganization)
    7. Rev. Rul. 68-357   (Section 351 Exchange Combined with C Reorganizations)
    8. Rev. Rul. 68-637   (C Reorganization: Warrants and Options)
    9. Rev. Rul. 70-107   (Parent Assumption of Liabilities is Boot in Purported Triangular C Reorg)
    10. Rev. Rul. 70-224   (C Reorganization - Assets Transferred Directly to Subsidiary, But Liabilities to Acquiror)
    11. Rev. Rul. 72-405   (Forward Triangular Merger & Liquidation of Transitory Subsidiary is a C Reorganization)
    12. Rev. Rul. 73-54   (Acquiror's Payment of reorganization Expenses in a B or C Reorganization)
    13. Rev. Rul. 73-102   (C Reorg with Cash to Dissenting Shareholders (Boot Relaxation Rule))
    14. Rev. Rul. 78-47   (Downstream C Reorganization)
    15. Rev. Rul. 81-32   (Foreign-to-Foreign C Reorg - CFC to Non-CFC: Sec. 1248(b) Lim. Applies to Deemed Div)
    16. Rev. Rul. 2003-79   (Spin-Off & C Reorganization of Controlled)
    17. Rev. Rul. 2007-8, Situation 2  (351 Exchange / C Reorg Overlap with Liabilities Exceeding Basis)
    18. C Reorganization
    19. C Reorganization with a drop-down
    20. C Reorganization - Boot Relaxation Rule
    21. Repeal of Bausch & Lomb Doctrine: Upstream C Reorg   [Reg. 1.368-2(d), Ex. 1]
    22. Failed Upstream C Reorganization   [Reg. 1.368-2(d), Ex. 2]
    23. Outbound 351 Followed by C Reorganization [Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3]
    24. Inbound C Reorganization: <10% Shareholder - All E&P Election   [Reg. 1.367(b)-3(c), Ex. 1]
    25. Inbound C Reorganization: <10% Shareholder - 50K De Minimis Exception   [Reg. 1.367(b)-3(c), Ex. 2]
    26. Foreign to Foreign C Reorganization: CFC to Non-CFC   [Reg. 1.367(b)-4(b), Ex. 1]
    27. Foreign to Foreign C Reorganization: CFC to CFC   [Reg. 1.367(b)-4(b), Ex. 2]
    28. Outbound C Reorg Triggers Sec. 1248 Amount Inclusion   [Reg. 1.367(b)-4(b), Ex. 4]
    29. Triangular C Reorganization [Reg. 1.367(a)-3(d)(3), Ex. 6]
    30. Outbound C Reorg with Partial Drop [Reg. 1.367(a)-3(d)(3), Ex. 6A]
    31. Outbound C Reorg with Partial Drop [Reg. 1.367(a)-3(d)(3), Ex. 6B]
    32. Outbound C Reorg with Partial Drop [Reg. 1.367(a)-3(d)(3), Ex. 6C]
    33. Triangular C Reorganization with Later 351 [Reg. 1.367(a)-3(d)(3), Ex. 7]
    34. Triangular C Reorganization with Later 351 [Reg. 1.367(a)-3(d)(3), Ex. 7A]
    35. Outbound Triangular C Reorg [Reg. 1.367(a)-3(d)(3), Ex. 8]
    36. Outbound Triangular C Reorg [Reg. 1.367(a)-3(d)(3), Ex. 8A]
    37. Outbound Triangular C Reorg [Reg. 1.367(a)-3(d)(3), Ex. 8B]
    38. Outbound Triangular C Reorg [Reg. 1.367(a)-3(d)(3), Ex. 8C]
    39. Outbound Triangular C Reorg with Partial Drop [Reg. 1.367(a)-3(d)(3), Ex. 9]
    40. Triangular C Reorganization [Reg. 1.367(a)-3(d)(3), Ex. 12]
    41. Triangular C Reorganization [Reg. 1.367(a)-3(d)(3), Ex. 14]
    42. Triangular C Reorganization [Reg. 1.367(a)-3(d)(3), Ex. 14A]
    43. Section 1248 Gain - Sale After Foreign to Foreign C Reorganization [Reg. 1.1248-8(b)(7), Example 4]
    44. Section 1248 Gain - Sale After Triangular C Reorganization [Reg. 1.1248-8(b)(7), Example 5]
    45. Section 1248 Gain - Sale After Triangular C Reorganization [Reg. 1.1248-8(b)(7), Example 6]
    46. Section 1248 Gain - Sale After Upstream C Reorganization [Reg. 1.1248-8(b)(7), Example 8]
    47. Foreign-to-Foreign C Reorganization - Lower Tier Target
    48. Foreign-to-Foreign C Reorganization - First Tier Target
    49. Outbound C Reorganization - No Inversion
    50. Inbound C Reorganization - Lower Tier Target
    51. Inbound C Reorganization - First Tier Target
  4. D Reorganizations (Asset Transfer & Control) (Acquisitive)
    1. American Manufacturing   (Outbound D Reorganization)
    2. Atlas Tool   (D Reorganization with Boot)
    3. Davant   (D / F Reorganization with Strawman)
    4. Morgan  (Liquidation - Reincorporation -- Meaningless Gesture)
    5. Smothers   (Liquidation - Reincorporation / D Reorganization with Boot)
    6. Yoc Heating   (85% Stock Purchase Followed By Taxable Reorganization)
    7. Rev. Rul. 57-465   (Downstream Merger of Foreign Corporation was a D Reorganization)
    8. Rev. Rul. 70-240   (Asset Sale & Liquidation Treated as D Reorganization)
    9. Rev. Rul. 74-387 (Section 902 Deemed Paid Credits in D Reorganization With Boot)
    10. Rev. Rul. 75-161   (D Reorganization with Liabilities Exceeding Basis)
    11. Rev. Rul. 75-383   (Inbound D Reorganization)
    12. Rev. Rul. 78-330   (Avoiding Section 357(c) in a D Reorganization)
    13. Rev. Rul. 2002-85   (D Reorganization with a Drop)
    14. Rev. Rul. 2004-83   (Related Stock Purch. & Liquidation Treated as D Reorganization)
    15. Rev. Rul. 2007-8, Situation 1  (351 Exchange / D Reorg Overlap with Liabilities Exceeding Basis)
    16. D Reorganization (acquisitive - i.e., not a 355 type transaction)  
    17. D Reorganization with a drop-down
    18. Foreign D Reorganization [Reg. 1.367(a)-3(d)(3), Ex. 16]
    19. CFC Inbound D Reorganization   [Reg. 1.367(b)-3(b), Ex. 4]
    20. Lower Tier CFC Inbound D Reorganization  [Reg. 1.367(b)-3(b), Ex. 5 (Old)]
    21. Outbound 351 Followed by Acquisitive D Reorganization [Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2]
    22. Cash D Reorganization [Temp. Reg. 1.368-2T(l)(3), Ex. 1] Available with Binder
    23. Cash D Reorganization (Related Shareholders) [Temp. Reg. 1.368-2T(l)(3), Ex. 2] Available with Binder
    24. Cash D Reorganization (Affiliated Group) [Temp. Reg. 1.368-2T(l)(3), Ex. 3] Available with Binder
    25. Cash D Reorganization (De Minimis Ownership) [Temp. Reg. 1.368-2T(l)(3), Ex. 4] Available with Binder
    26. Cash D Reorganization ("Vanilla" Preferred Stock) [Temp. Reg. 1.368-2T(l)(3), Ex. 5] Available with Binder
    27. Failed Cash D Reorganization (No Shareholder Identity) [Temp. Reg. 1.368-2T(l)(3), Ex. 6] Available with Binder
  5. E Reorganizations (Recapitalization)
  6. F Reorganizations
  7. Continuity of Interest
  8. Continuity of Business Enterprise (“COBE”)
  9. International
    1. American Manufacturing     (Outbound D Reorganization)
    2. Rev. Rul. 74-297     (Merger into Foreign Corporation's Domestic Subsidiary)
    3. Rev. Rul. 74-598     (Ownership Attribution - Reg. 1.1502-34 & Section 332)
    4. Rev. Rul. 75-383     (Inbound D Reorganization)
    5. Rev. Rul. 83-142     (Circular Flow of Cash in Foreign Spin-Off)
    6. Rev. Rul. 88-25     (Domestication is an F Reorganization)
    7. Rev. Rul. 89-101   (355 Spin-Off To Reduce Foreign Withholding Taxes)
    8. Notice 2005-74, Example 1     (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferor)
    9. Notice 2005-74, Example 2     (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferee)
    10. Notice 2005-74, Example 3     (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferred)
    11. Notice 2006-85    (Purchase of Parent Stock in Triangular Reorganizations Involving Foreign Corporations)

XII.  Section 701 - 776 Partnerships / Subchapter K

  1. Basye (Partnership Attempt to Deflect Compensation to Retirement Plan) Available with Binder
  2. Chisholm     (Transfer to Partnership and Partnership Sale - Form Respected)
  3. Jade Trading LLC (Son of BOSS - Currency Spread Transaction)
  4. Madison Gas & Electric Co.   (Tenancy-In-Common of Nuclear Power Plant was a Partnership)
  5. Podell    (Real Estate Joint Venture Was A Partnership)
  6. Rev. Rul. 71-141 (Deemed Paid Foreign Tax Credits Through A Partnership)
  7. Rev. Rul. 72-135   (Nonrecourse Loans Recharacterized as Contributions to Capital)
  8. Rev. Rul. 72-350   (Equity Advance Creates No Partner Debt Basis)
  9. Rev. Rul. 90-112     (Investment in U.S. Property Through Partnership)
  10. Rev. Rul. 91-32 Situation 1    (Nonres. Partner Disposed of P'ship Engaged in a Trade or Business in the U.S.)
  11. Rev. Rul. 99-5 (Sit. 1)     (Disregarded Entity to Partnership - Sale)
  12. Rev. Rul. 99-5 (Sit. 2)     (Disregarded Entity to Partnership - Contribution)
  13. Rev. Rul. 99-6 (Sit. 1)     (Partnership to Disregarded Entity - Member Purchase)
  14. Rev. Rul. 99-6 (Sit. 2)     (Partnership to Disregarded Entity - Third Party Purchase)
  15. Rev. Rul. 2004-59     (Partnership Conversion to Corporation - Contribution Followed by Distribution)
  16. Rev. Rul. 2007-40 (Guaranteed Payment Obligation Satisfied With Property Triggers Gain/Loss)
  17. Liquidation into 90% Corporate-Owned Partnership Does Not Qualify under Sec. 332 [Reg. 1.367(b)-1(b), Ex.]
  18. Merger into Disregarded Entity of a Partnership    [Reg. 1.368-2(b)(1)(iii), Ex. 5]
  19. Merger of a Corporation into a Disregarded Entity/Partnership  [Reg. 1.368-2(b)(1)(iii), Ex. 7]
  20. Merger of Corporate Partner into a Partnership   [Reg. 1.368-2(b)(1)(iii), Ex. 11]
  21. Check-the-Box Planning to Get 901 Credits and to Avoid 10/50 Basket  [Reg. 1.701-2(d), Ex. 3]
  22. Basis of Contributing Partner's Interest With Liabilities Assumed [Reg. 1.722-1, Example 1]
  23. Gain on Contribution Into Partnership With Liabilities Assumed [Reg. 1.722-1, Example 2]
  24. Manufacturing by Partnership Attributed to Partner   [Reg. 1.954-3(a)(6)(ii), Example]
  25. Partnership Exchange of Grandparent Stock for a Truck   [Reg. 1.1032-3(e), Example 3]

XIII. Section 861 Source of Income

  1. Boulez  (Payments for Personal Services or for Royalties?)

XIV. Section 864 U.S. Trade or Business / Permanent Establishment

  1. De Amodio  (U.S. Rental Properties Were A U.S. Trade or Business but not a Permanent Establishment)
  2. Balanovski (Argentine Partnership Engaged in U.S. Trade or Business)
  3. Donroy  (Foreign Limited Partner In U.S. Limited Partnership - Permanent Establishment)
  4. European Naval Stores Co. (Foreign Corporation Not Engaged in U.S. Trade or Business) Available with Binder
  5. Handfield   (Canadian Manufacturer Had a Permanent Establishment in the U.S.)
  6. Johnston (Nonresident Alien Member of Partnership Which is Engaged In A U.S. Trade or Business)
  7. Lewenhaupt  (Swedish Count Engaged in U.S. Real Estate Business)
  8. Linen Thread Co.  (Two U.S. Sales Did Not Create U.S. Trade or Business)
  9. Pinchot  (U.K. Citizen Engaged in U.S. Real Estate Business)
  10. Spermacet Whaling   (Whaling Expedition Was Not Engaged in a U.S. Trade or Business)
  11. Taisei Fire  (U.S. Agent of Japanese Insurance Companies was an Independent Agent)
  12. Unger  (Foreign Limited Partner in U.S. Partnership had U.S. Permanent Establishment)
  13. Rev. Rul. 70-424 (Domestic Corp is Foreign Corp's Agent)
  14. Rev. Rul. 81-78    (Profits Not Attributable to a U.S. Permanent Establishment)
  15. Rev. Rul. 91-32 Situation 1    (Nonres. Partner Disposed of P'ship Engaged in a Trade or Business in the U.S.)
  16. Rev. Rul. 2004-3  (Foreign Partner Deemed to Have A Fixed Base in the U.S.)
  17. Notice 2005-77 (Nonresident Alien Individual Filing Requirements for U.S. Source Wages)

XV. Section 871(a) & 881 FDAP

  1. Aiken Industries      (Treaty Shopping / Back-to-Back Loans)
  2. Housden  (Resident Alien Required to Withhold U.S. Tax on Alimony and Interest)
  3. Rev. Rul. 87-89     (Lending Intermediary Disregarded in Cross-Border Lending Transactions)
  4. Rev. Rul. 2004-76 (Sit. 1) (Treaty Benefits: Incorporated in One Jurisdiction and Managed & Controlled in Another)
  5. Conduit Financing Arrangements
    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]

XVI. Section 894 Income Affected By Treaty