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Andrew Mitchel LLC
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Attorneys at Law
International Tax Services

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  To the contrary, be aware that some of the material on these pages is out of date, incomplete and/or altered in relation to the official version.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

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I.   Section 301 & 302 Distributions & Redemptions

  1. Avery   (Dividend Not Taxable Until Unqualifiedly Made Subject to Shareholder's Demands)
  2. Barnes Group, Inc. v. Commissioner T.C. Memorandum 2013-109 Structured Repatriation of Cash Was Held to be a Dividend
  3. Chamberlin   (Preferred Stock Bail-Out - Precursor to Section 306)
  4. Clark   (Boot Treated as Received in Hypothetical Redemption)
  5. Davis   (Section 302 - Redemption of Preferred Stock)
  6. Esmark   (Tender offer followed by In-Kind Redemption)
  7. Falkoff   (Return of Capital Distribution in Anticipation of Future Profits)
  8. Heinz   (Subsidiary Purchase & Sale of Parent Stock)
  9. Johnson   (No Basis Aggregation For Section 301 Distribution)
  10. Owens Machinery Co.   (In-Kind Redemption Not a Section 311 Distribution) More info.
  11. Estate of Putnam   (Dividend Declared but Not Paid is Not Yet Taxable) More info.
  12. Sammons   (Constructive Dividend:  Partial Vertical Control) More info.
  13. Soreng  (Disproportionate Circular Flow of Cash Not Disregarded)
  14. TSN Liquidating   (Pre-sale Distribution - Treated as Dividend)
  15. Waterman Steamship   (Pre-sale Distribution - Treated as Sales Proceeds)
  16. Zenz v. Quinlivan   (Part Sale / Part Redemption)
  17. Rev. Rul. 56-345   (C Reorganization & Subsequent Redemption Not Integrated Transactions) More info.
  18. Rev. Rul. 56-431   (Dividend Waiver Deemed Ineffectual with Related Shareholders) More info.
  19. Rev. Rul. 68-21   (In-Kind Redemption to Shareholders in Their Capacity as Shareholders) More info.
  20. Rev. Rul. 69-608, Situation 1  (Constructive Dividend for Corporate Assumption of Shareholder Liability)
  21. Rev. Rul. 69-630   (Bargain Sale Between Brother-Sister Corporations)
  22. Rev. Rul. 70-106   (Minority Redemption & Liquidation Is Not a Sec. 332 Transaction)
  23. Rev. Rul. 70-639   (Section 302(b)(3) Complete Termination:  Landlord) More info.
  24. Rev. Rul. 71-426 (Voting Trustee is a Tainted Interest for 302(b)(3) Termination) More info.
  25. Rev. Rul. 71-562   (Section 302(b)(3) Complete Termination:  Disregard of Second Son's Acquisition)More info.
  26. Rev. Rul. 72-380 (Executor of Estate Not Tainted Interest for 302(b)(3) Termination)
  27. Rev. Rul. 75-223, Situation 1   (Partial Liquidation With Sale of Former Subsidiary's Assets) More info.
  28. Rev. Rul. 75-223, Situation 2   (Partial Liquidation With Sale of Subsidiary's Assets) More info.
  29. Rev. Rul. 75-223, Situation 3   (No Partial Liquidation With Distribution of Subsidiary Stock) More info.
  30. Rev. Rul. 75-493   (Pre-Sale Distribution:  301 Distribution, Liquidation Proceeds, or Sales Proceeds) More info.
  31. Rev. Rul. 76-454  (Constructive Dividend as Part of 351 Exchange)
  32. Rev. Rul. 76-496   (Section 302(b)(3) Complete Termination:  Not a Successor Corporation) More info.
  33. Rev. Rul. 76-524   (Section 302(b)(3) Complete Termination:  Officer) More info.
  34. Rev. Rul. 76-526   (No Partial Liquidation on Distribution of Real Estate) More info.
  35. Rev. Rul. 77-226   (No DRD for Redemption Integrated with Sale) More info.
  36. Rev. Rul. 77-237   (Substantially Disproportionate Redemption of Both Father & Son) More info.
  37. Rev. Rul. 77-427   (Section 304 Redemption Treated as 302(a) Exchange) More info.
  38. Rev. Rul. 78-401 Stock Redemption: No Meaningful Reduction of Proportionate Interest
  39. Rev. Rul. 80-239   (301 Distribution Thru Conduit Entity)
  40. Rev. Rul. 81-41   (Substantially Disproportionate Redemption -- No Common Stock Owned) More info.
  41. Rev. Rul. 81-233 (UGMA Trustee is a Tainted Interest For 302(b)(3) Termination) More info.
  42. Rev. Rul. 83-22   (Dividend on Non-vested Stock With 83(b) Election Treat as a Dividend) More info.
  43. Rev. Rul. 87-88   (Substantially Disproportionate Redemption Multiple Classes of Common) More info.
  44. Rev. Rul. 90-13   (No Surrender of Stock in Pro Rata Partial Liquidation) More info.
  45. Notice 2001-45   (Basis Shifting Tax Shelter)
  46. Reg. 1.301-1(f), Example 1  (Section 301 Distribution Greater Than E&P and Stock Basis)
  47. Reg. 1.301-1(f), Example 2  (Section 301 Distribution Less Than E&P Results in Dividend Only)
  48. Reg. 1.302-2(c), Example 2   (Husband's Stock Redeemed - Basis Transfers to Wife)
  49. Reg. 1.302-3(b), Example   (Substantially Disproportionate Redemption) More info.
  50. CCA AM2013-006 Section 302 Redemption Reduces CFC's Pool of Foreign Income Taxes
  51. PLR 200225032   (U.S. Tax Treatment of German Organschaft)
  52. PLR 200840014   (Extension Granted for 897 Statement & Notice Requirements in a Redemption) More info.


II.   Section 304 Transactions

  1. Bhada   (Inversion Was Not a Section 304 Transaction [Busted 351 Exchange])
  2. Cox   (Installment Sale Treatment Not Available For 304 Transaction)
  3. Virginia Materials Corp   (304:  Subsidiary Purchase of Parent Stock) More info.
  4. Rev. Rul. 70-496   (Classic 304 Transaction) More info.
  5. Rev. Rul. 73-2   (Section 304/351 Overlap)
  6. Rev. Rul. 74-605   (Upstream Stock Sale is Not a 304 Transaction)
  7. Rev. Rul. 77-427   (Section 304 Redemption Treated as 302(a) Exchange) More info.
  8. Rev. Rul. 78-422   (304 Transaction Due to Assumption of Liability) More info.
  9. Rev. Rul. 80-189   (Section 304 - Subsidiary Purchase of Parent Stock) More info.
  10. Rev. Rul. 89-57   (304 Transaction with >50% Value But Not >50% Vote) More info.
  11. Rev. Rul. 91-5   (Section 304 Transaction with U.S. Seller of Foreign Co)
  12. Rev. Rul. 92-85, Situation 1   (FDAP Withholding on 304 Transaction)
  13. Rev. Rul. 92-85, Situation 2   (FDAP Withholding on 304 Transaction)
  14. Rev. Rul. 2004-83   (Related Stock Purch. & Liquidation Treated as D Reorganization)
  15. Temp. Reg. 1.304-4T(a), Example   (Section 304 Anti-Abuse Rule)
  16. Temp. Reg. 1.367(a)-9T(e), Example (367(a) Gain Recognition on Certain Outbound 304 Transactions)
  17. Temp. Reg. 1.367(b)-4T(e)(4), Example (367(b) Inclusion on Certain Outbound 304 Transactions) More info.
  18. Reg. 1.951-1(e)(6), Example 8   (Pro Rata Share - Common and Preferred)
  19. PLR 200838007   (Extension Granted for 897 Statement & Notice & 1445 Withholding Requirements in a 351 Exchange)
  20. 304 Outbound Section 304 Transaction - Deemed 351 Exchange
  21. 304 Can Be a One-Way Street
  22. Section 304(b)(5)(B)  (Anti-abuse Rule for Redemptions of U.S. Corporations in Foreign Sandwich Structures)


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. Rev. Rul. 89-64   (Attribution for Option Not Currently Exercisable) More info.
  2. Rev. Rul. 82-150   (Deep in-the-Money Option Deemed Exercised) More info.
  3. Reg. 1.318-2(a), Example 1   (Corporation Not Considered to Own Its Own Stock)
  4. Reg. 1.318-2(a), Example 2   (Section 318 50% Threshold Includes Attributed Ownership)
  5. Reg. 1.318-2(b), Example   (Family Attribution: Up One and Down Two Generations)
  6. Reg. 1.318-2(c), Example 1   (Partnership Attribution)


V.   Section 331 & 332 Liquidations

  1. American Manufacturing   (Outbound D Reorganization)
  2. Atlas Tool   (D Reorganization with Boot)
  3. Chrome Plate, Inc.   (Kimbell-Diamond Doctrine Is Extinct) More info.
  4. Day & Zimmermann   (Intentionally Avoiding Section 332)
  5. Granite Trust Co.   (Intentionally Avoiding Section 332)
  6. Kansas Sand & Concrete, Inc.   (Pre-Section 338 Stock Purchase & Upstream Merger)
  7. Phipps   (Judicial Creation of Hovering Deficit Rule) More info.
  8. H.K. Porter Co.   (Worthless Stock Deduction: Liquidating Distribution Only On Preferred Stock)
  9. Smothers   (Liquidation - Reincorporation / D Reorganization with Boot)
  10. Spaulding Bakeries, Inc.   (Worthless Stock Deduction:  Liquidating Distribution Was Only w/r/t Pref'd Stock)
  11. Rev. Rul. 58-422 Merger of Parent and its Subsidiaries into Single NewCo is an "F" Reorg & Two 332 Liquidations
  12. Rev. Rul. 59-296   (Upstream Merger of Insolvent Subsidiary is Not a Section 332 Liquidation)
  13. Rev. Rul. 60-50   (Complete Liquidation Followed by Reactivation) More info.
  14. Rev. Rul. 61-156   (Liquidation - Reincorporation with 45% Common Ownership
  15. Rev. Rul. 68-359   (Liquidation of Insolvent Subsidiary with NOLS)
  16. Rev. Rul. 68-602   (Pre-Liquidation Debt Cancellation of Insolvent Subsidiary) More info.
  17. Rev. Rul. 69-617   (Upstream Merger Followed by A Contribution Is Not A Section 332 Liquidation)
  18. Rev. Rul. 70-106   (Minority Redemption & Liquidation Is Not a Sec. 332 Transaction)
  19. Rev. Rul. 70-141   (Ownership Attribution - Reg. 1.1502-34 & Sections 332 & 351)
  20. Rev. Rul. 70-223   (Taxable Stock Acquisition & Downstream Merger)
  21. Rev. Rul. 70-240   (Asset Sale & Liquidation Treated as D Reorganization)
  22. Rev. Rul. 70-373   (Deemed Paid Credit Impact of Lower-Tier 332 Liquidation)
  23. Rev. Rul. 72-405   (Forward Triangular Merger & Liquidation of Transitory Subsidiary is a C Reorganization)
  24. Rev. Rul. 74-598   (Ownership Attribution - Reg. 1.1502-34 & Section 332)
  25. Rev. Rul. 75-521   (Stock Purchase & Liquidation Qualifies Under Section 332)
  26. Rev. Rul. 84-2   (Section 332 Liquidation:  Nominal Assets Remaining)
  27. Rev. Rul. 2003-125, Situation 2   (Check the Box Election As Identifiable Event For Worthless Stock Deduction)
  28. Rev. Rul. 2004-83   (Related Stock Purch. & Liquidation Treated as D Reorganization)
  29. Temp. Reg. 1.367(a)-8T(e)(6)(ii), Example   (Outbound 351, 332 Liquidation & Disposition of Substantially All Assets)
  30. Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1   (Outbound 351 Exchange & Inbound 332 Liquidation)
  31. Reg. 1.367(b)-1(b)(2), Example   (Liquidation into 90% Corporate-Owned Partnership Does Not Qualify Under Sec. 332)
  32. Reg. 1.367(b)-3(b)(3)(ii), Example 1   (CFC Inbound Section 332 Liquidation With 100% Ownership)
  33. Reg. 1.367(b)-3(b)(3)(ii), Example 2   (CFC Inbound Section 332 Liquidation With 100% Ownership)
  34. Reg. 1.367(b)-3(b)(3)(ii), Example 3   (CFC Inbound Section 332 Liquidation With 80% Ownership)
  35. Reg. 1.367(e)-2(b)(1)(ii)(B)(2), Example   (Outbound 332 Liquidation: Overall Loss Limitation)
  36. Temp. Reg. 1.897-5T(b)(5), Example 3   (Outbound 332 Liquidation of USRPI [Including Former USRPHC]) More info.
  37. Temp. Reg. 1.902-1(c)(8)(ii), Example   (Effect of Liquidation on Pre-1998 Foreign Taxes Paid by 4th Tier Corporation)
  38. Reg. 1.1248-8(c)(3), Example   (Section 1248 Gain - Sale After 332 Liquidation)
  39. Reg. 1.1361-4(a)(2)(ii), Example 1   (Qualified Stock Purchase & QSub Election) More info.
  40. Reg. 1.1361-4(a)(2)(ii), Example 2   (Stock for Stock Exchange & QSub Election) More info.
  41. Reg. 1.1361-4(a)(2)(ii), Example 3   (Contribution & QSub Election - Drop & Check) More info.
  42. Reg. 1.1361-4(a)(2)(iv), Example   (Redemption & QSub Election) More info.
  43. PLR 200448013   (Outbound 332 Liquidation With 80% Domestic Subsidiary Corporation)
  44. 332 Foreign-to-Foreign Section 332 Liquidation
  45. 332 Inbound Section 332 Liquidation


VI.   Section 338 Elections & 336(e) Elections

  1. Chrome Plate, Inc.   (Kimbell-Diamond Doctrine Is Extinct) More info.
  2. Kansas Sand & Concrete, Inc.   (Pre-Section 338 Stock Purchase & Upstream Merger)
  3. Kimbell-Diamond   (Stock Purchase & Target Liquidation Treated as Asset Acquisition)
  4. Yoc Heating   (85% Stock Purchase Followed By Taxable Reorganization)
  5. Rev. Rul. 90-95   (Cash Merger of Transitory Subsidiary Treated as Qualified Stock Purchase)
  6. Rev. Rul. 2001-46   (Multi-Step Tax Free Reorganization was Not a Qualified Stock Purchase)
  7. Notice 2004-20   (Foreign Tax Credit Intermediary Transaction)
  8. Rev. Rul. 2008-25   (Multi-Step Reorganization Was a Qualified Stock Purchase)
  9. 338(g) Election
  10. 338(h)(10) Election
  11. 338(g) Election - Controlled Foreign Corporation Target
  12. 338 Non-Corporate Purchaser: De Facto 338 Election
  13. Prop. Reg. 1.336-2(k), Example 1 (Section 336(e) Election Sale of 100% of Target Stock) More info.
  14. Prop. Reg. 1.336-2(k), Example 2 (Section 336(e) Election Sale of 80% of Target Stock) More info.
  15. Reg. 1.338-3(b)(3)(iv), Example 1   (QSP - Busted 351 [Via IPO] is a Section 338(h)(3) Purchase)
  16. Reg. 1.338-3(b)(3)(iv), Example 2   (QSP - Related Person Acquisition)
  17. Reg. 1.338-3(b)(3)(iv), Example 3   (No QSP - Shares Constructively Acquired Prior to 12 Month Period)
  18. Reg. 1.338-3(b)(3)(iv), Example 4   (No QSP - Shares Constructively Acquired Prior to 12 Month Period)
  19. Reg. 1.338-3(b)(4)(ii), Example   (QSP - Acquisition Date for Tiered Targets)
  20. Reg. 1.338-3(b)(5)(iv), Example 1   (QSP - Purchase, Redemption, & Purchase)
  21. Reg. 1.338-3(b)(5)(iv), Example 2   (QSP - Purchase & Redemption)
  22. Reg. 1.338-3(b)(5)(iv), Example 3   (No QSP - Redemption & Purchase)
  23. Reg. 1.338-3(b)(5)(iv), Example 4   (QSP - Purchase & Related Person Redemption)
  24. Reg. 1.338-3(c)(1)(ii), Example 1   (Purchase & Sale of Target)
  25. Reg. 1.338-3(c)(1)(ii), Example 2   (Purchase of Target & Sale of Target's Subsidiary)
  26. Reg. 1.338-3(d)(5), Example   (Post-QSP Merger of Target)
  27. Reg. 1.338-9(f), Example 1   (Section 1248 Gain on QSP of a CFC With Gain Recognition Election)
  28. Reg. 1.338-9(f), Example 2   (Section 1248 Gain on QSP of a CFC Without Gain Recognition Election)
  29. Reg. 1.338-9(f), Example 3   (Creeping Acquisition of CFC [U.S. Sellers])
  30. Reg. 1.338-9(f), Example 4   (Creeping Acquisition of CFC [Foreign Seller])
  31. Reg. 1.338-10(a)(7), Example 1   (338 Election - “One-Day” Tax Return)
  32. Reg. 1.338-10(a)(7), Example 2   (338 Election - Short Year Tax Return)
  33. Reg. 1.338(h)(10)-1(e), Example 1   (338(h)(10) Election For Some But Not All Targets)
  34. Reg. 1.338(h)(10)-1(e), Example 2   (Pre-Sale Distribution and QSP)
  35. Reg. 1.338(h)(10)-1(e), Example 11   (Stock Acquis'n Merger Followed By Upstream Merger - No 338(h)(10) Election)
  36. Reg. 1.338(h)(10)-1(e), Example 12   (Stock Acquis'n Merger Followed By Upstream Merger - With 338(h)(10) Election)
  37. Reg. 1.338(h)(10)-1(e), Example 13   (Stock Acquis'n Merger Followed By Brother-Sister Mgr - W/ 338(h)(10) Election)
  38. Reg. 1.338(h)(10)-1(e), Example 14   (Stock Acquisition (Not a QSP) Followed By Upstream Merger)
  39. Reg. 1.1361-4(a)(2)(ii), Example 1   (Qualified Stock Purchase & QSub Election) More info.
  40. PLR 8938031   (Foreign Target in 338(g) Election - No Subpart F Income to Purchaser) More info.


VII.   Section 351 Exchanges

  1. American Bantam Car Co.   (Section 351 - Control "Immediately After" the Exchange)
  2. Bhada   (Inversion Was Not a Section 304 Transaction [Busted 351 Exchange])
  3. Black & Decker   (Contingent Liability Tax Shelter)
  4. Hazeltine   (Busted 351 Exchange)
  5. Intermountain Lumber   (Busted Section 351 Exchange)
  6. Weikel   (351 Exchange Followed by B Reorganization)
  7. Rev. Rul. 54-96   (Contribution & Stock Exchange Not a 351 Exchange Nor a B Reorganization) More info.
  8. Rev. Rul. 56-100  (Busted 351: Two-step Exchange)
  9. Rev. Rul. 59-259   (368(c) Control - At Least 80% of Total Number of Shares of Each Class of Non-Voting Stock) More info.
  10. Rev. Rul. 67-192 Section 367 Triggers Gain, but not Loss, in Outbound 351 Transaction
  11. Rev. Rul. 68-43   (Deemed Stock Dividend on 351 Exchange)
  12. Rev. Rul. 68-298   (351 Exchange & Distribution to Shareholder)
  13. Rev. Rul. 68-349   (Failed 351 Exchange - Lack of Control / Included an F Reorganization)
  14. Rev. Rul. 68-357   (Section 351 Exchange Combined with C Reorganizations)
  15. Rev. Rul. 70-140   (Purported 351 Followed by B Reorganization)
  16. Rev. Rul. 70-141   (Ownership Attribution - Reg. 1.1502-34 & Sections 332 & 351)
  17. Rev. Rul. 70-522   (Busted 351 Via Mutual Exchanges of Stock)
  18. Rev. Rul. 73-2   (Section 304/351 Overlap)
  19. Rev. Rul. 74-503   (Section 351/1032 Overlap “Zero Basis” Problem)
  20. Rev. Rul. 76-123   (Section 351 Exchange Combined With C Reorganization) More info.
  21. Rev. Rul. 76-454  (Constructive Dividend as Part of 351 Exchange)
  22. Rev. Rul. 77-449   (Successive 351 Transfers) More info.
  23. Rev. Rul. 78-130   (Outbound 351 & Asset Reorg Recast as a Triangular C Reorg) More info.
  24. Rev. Rul. 79-70   (Busted 351 Via Prearranged Plan to Sell Stock)
  25. Rev. Rul. 79-194, Situation 1   (351 Exchange: Sale of Stock to Other Transferors)
  26. Rev. Rul. 79-194, Situation 2   (Failed 351 Exchange: Accommodation Exchange)
  27. Rev. Rul. 81-132   (Transferor Ownership Not Attributed in 351 Exchange for Treaty Purposes)
  28. Rev. Rul. 83-34   (Successive 351 Transfers (80% Ownership)) More info.
  29. Rev. Rul. 83-156   (351 Followed by 721)
  30. Rev. Rul. 84-71   (Section 351(a) As Part of Taxable Acquisitive Transaction [National Starch])
  31. Rev. Rul. 84-44   (Forward Triangular Merger Not Part of 351 Exchange)
  32. Rev. Rul. 84-111, Situation 1   (Partnership Conversion to Corporation: Assets Down & Stock Up)
  33. Rev. Rul. 84-111, Situation 2   (Partnership Conversion to Corporation: Assets Up & Assets Down)
  34. Rev. Rul. 84-111, Situation 3   (Partnership Conversion to Corporation: Partnership Interests Down)
  35. Rev. Rul. 84-160   (Section 351 Exchange of One USRPI for Another USRPI)
  36. Rev. Rul. 89-46   (Ownership Attribution - Reg. 1.1502-34 & Section 351)
  37. Notice 94-93   (Domestic Inversion With Disproportionate Shares Issued)
  38. Notice 2001-17   (Contingent Liability Tax Shelter)
  39. Rev. Rul. 2003-51   (Successive 351 Exchanges)
  40. Rev. Rul. 2007-8, Situation 1   (351 Exchange / D Reorg Overlap with Liabilities Exceeding Basis)
  41. Rev. Rul. 2007-8, Situation 2   (351 Exchange / C Reorg Overlap with Liabilities Exceeding Basis)
  42. Reg. 1.351-1(a)(2), Example 1   (Section 351 Exchange With New Corporation)
  43. Reg. 1.351-1(a)(2), Example 2   (78% is Insufficient to Qualify Under Section 351)
  44. Reg. 1.351-1(a)(2), Example 3   (80% Threshold Includes Stock Received for Services)
  45. Reg. 1.351-1(b)(2), Example 1   (Section 351 Exchange With Constructive Transfer)
  46. Reg. 1.351-1(b)(2), Example 2   (Stock in Exchange For Services)
  47. Reg. 1.351-1(c)(7), Example 1   (No Investment Company Under Section 351(e)(1) -- De Minimis Diversification)
  48. Reg. 1.351-1(c)(7), Example 2   (Investment Co. Under Section 351(e)(1) Due to Diversification) 
  49. Reg. 1.367(a)-1T(c)(3)(A), Example   (Partnership Outbound 351 Exchange) More info.
  50. Reg. 1.367(a)-3(d)(3), Example 13   (Successive 351 Exchanges)
  51. Reg. 1.367(a)-3(d)(3), Example 13A   (Successive 351 Exchanges)
  52. Temp. Reg. 1.367(a)-8T(d)(1)(ii), Example   (Outbound 351 & Sale of Transferred)
  53. Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1   (Outbound 351 & Domestic F Reorganization)
  54. Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1, Alternate Facts   (Outbound 351 & Outbound F Reorganization)
  55. Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2   (Outbound 351 Followed by Acquisitive D Reorganization)
  56. Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3   (Outbound 351 Followed by C Reorganization)
  57. Temp. Reg. 1.367(a)-8T(e)(6)(ii), Example   (Outbound 351, 332 Liquidation & Disposition of Substantially All Assets)
  58. Temp. Reg. 1.367(a)-8T(f)(1)(iii), Example   (Outbound 351 Exchange Followed by Foreign-to-Foreign 351 With Boot)
  59. Temp. Reg. 1.367(a)-8T(g)(1)(iii), Example   (Outbound 351 Exchange & Partial Dispositions)
  60. Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 1   (Outbound 351 & Sale of Transferee)
  61. Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 2   (Outbound of Stock, Outbound of Land and Sale of Transferee)
  62. Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1   (Outbound 351 Exchange & Inbound 332 Liquidation)
  63. Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2   (Outbound 351 Exchange & Spin-Off)
  64. Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1   (2003 Outbound 351 Exchange & 2005 Spin-Off)
  65. Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 2   (2003 Outbound 351 & 2005 Foreign-to-Foreign 351)
  66. Temp. Reg. 1.897-6T(a)(7), Example 1   (Inbound 351 of a USRPI to USRPHC) More info.
  67. Temp. Reg. 1.897-6T(a)(7), Example 6   (Inbound 351 of a USRPI with Treaty Exemption) More info.
  68. Reg. 1.1248-8(b)(7), Example 1   (Section 1248 Gain - Sale After 351 Exchange of Property)
  69. Reg. 1.1248-8(b)(7), Example 2   (Section 1248 Gain - Sale After 351 Exchange of CFC Stock)
  70. Reg. 1.1248-8(b)(7), Example 3   (Section 1248 Gain - Sale After 351 Exch. of CFC Stock to U.S. Subsidiary)
  71. Reg. 1.1361-4(a)(2)(ii), Example 3   (Contribution & QSub Election - Drop & Check) More info.
  72. Reg. 1.1361-5(b)(3) Example 9 Sale of QSub Triggers a Deemed 351 Exchange to the Purchaser
  73. Reg. 1.7874-1(f), Example 1 (Inversion Via Triangular Merger with Hook Stock)More info.
  74. Reg. 1.7874-1(f), Example 3 (Outbound 351 of Stock as an Internal Group Restructuring)More info.
  75. Reg. 1.7874-1(f), Example 4 (Outbound 351 of Stock as an Internal Group Restructuring)More info.
  76. Reg. 1.7874-1(f), Example 5 (Outbound 351 of Stock Not an Internal Group Restructuring)More info.
  77. Reg. 1.7874-1(f), Example 8 (Outbound of Partnership as an Internal Group Restructuring)More info.
  78. Temp. Reg. 1.7874-2T(n), Example 7 (Indirect Asset Acquisition of Multiple Domestic Corps)More info.
  79. Temp. Reg. 1.7874-2T(n), Example 8 (Stock Held "By Reason of" - Exchange of Stock & Other Property)More info.
  80. Temp. Reg. 1.7874-2T(n), Example 10 (Stock Held "By Reason of" - Outbound 351 By Partnership)More info.
  81. PLR 200838007   (Extension Granted for 897 Statement & Notice & 1445 Withholding Requirements in a 351 Exchange)
  82. Animation - Section 351 Exchange (2.2 MB, 2 min. 6 sec.)
  83. Animation - Section 351 Exchange With Boot (2.4 MB, 2 min. 12 sec.)
  84. Animation - Section 351 Exchange With Liabilities Assumed (2.7 MB, 2 min. 42 sec.)
  85. 351 Foreign-to-Foreign 351 Exchange - Operating Assets
  86. 351 Foreign-to-Foreign 351 Exchange - Stock
  87. 351 Outbound 351 Exchange - Stock 367(a) & 367(b) Overlap
  88. 304 Outbound Section 304 Transaction - Deemed 351 Exchange
  89. 351 Outbound Contribution to Capital - Section 367(c)(2)
  90. 351 Outbound 351 Exchange - Domestic Corp Stock (Inversion)
  91. 351 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. 56-117   (Recapitalization Preceding Split-Off)
  5. Rev. Rul. 57-144   (Tainted Spin-Off - Control Acquired Within 5 Years)
  6. Rev. Rul. 63-260   (No "Control" for Spin-Off Due to Transitory Ownership) More info.
  7. Rev. Rul. 64-102   (Pre-Split-Off Contribution Was Not a Device for the Distribution of E&P)
  8. Rev. Rul. 69-407   (Pre-Spin Recapitalization) More info.
  9. Rev. Rul. 70-434 Spin-Off Followed by Stock-for-Stock Exchange Qualified as a "B" Reorganization
  10. Rev. Rul. 71-383   (Pre-Spin Contribution Was Not a Device)
  11. Rev. Rul. 73-234 (Active Trade or Business With Independent Contractor Tenant Farmers)
  12. Rev. Rul. 73-236 (REIT Rents Cannot Be Active Business Rents For Spin-Off) More info.
  13. Rev. Rul. 73-237 (Active Business Even With Some Independent Contractors) More info.
  14. Rev. Rul. 79-394 (Active Trade or Business With No [Paid] Employees) More info.
  15. Rev. Rul. 83-142   (Circular Flow of Cash in Foreign Spin-Off)
  16. Rev. Rul. 89-37   (Failed Spin-Off: Control Acquired with Gain Recognized)
  17. Rev. Rul. 89-101   (355 Spin-Off To Reduce Foreign Withholding Taxes)
  18. Rev. Rul. 2003-79   (Spin-Off & C Reorganization of Controlled)
  19. Rev. Rul. 2007-42, Situation 1   (Spin-Off - 33 1/3 % Interest in Partnership)
  20. Prop. Reg. 1.355-3(d)(2), Example 1   (Spin-Off Meets Section 355(b) Requirements)
  21. Prop. Reg. 1.355-3(d)(2), Example 2   (Split-Up Meets Section 355(b) Requirements)
  22. Prop. Reg. 1.355-3(d)(2), Example 3   (Spin-Off - DSAG Member)
  23. Prop. Reg. 1.355-3(d)(2), Example 4   (Spin-Off - DSAG Member Acquisition of 368(c) Control)
  24. Prop. Reg. 1.355-3(d)(2), Example 5   (Spin-Off - Segmented CSAG Business)
  25. Prop. Reg. 1.355-3(d)(2), Example 6   (Spin-Off - Segmented DSAG Business)
  26. Prop. Reg. 1.355-3(d)(2), Example 7   (Spin-Off - Failed Segmented Business)
  27. Prop. Reg. 1.355-3(d)(2), Example 8   (Spin-Off - Jointly Owned Partnership)
  28. Prop. Reg. 1.355-3(d)(2), Example 9   (Double Spin-Off: One Qualifies)
  29. Prop. Reg. 1.355-3(d)(2), Example 10   (Spin-Off With Securities and Vacant Land)
  30. Prop. Reg. 1.355-3(d)(2), Example 11   (Spin-Off With Occupied Real Estate)
  31. Prop. Reg. 1.355-3(d)(2), Example 12   (Spin-Off With Occupied Real Estate)
  32. Prop. Reg. 1.355-3(d)(2), Example 13   (Failed Spin-Off -- No Significant Activities)
  33. Prop. Reg. 1.355-3(d)(2), Example 14   (Spin-Off -- Vertical Division -- State Contracts)
  34. Prop. Reg. 1.355-3(d)(2), Example 15   (Spin-Off -- Vertical Division -- Location)
  35. Prop. Reg. 1.355-3(d)(2), Example 16   (Spin-Off -- Horizontal Division -- Research)
  36. Prop. Reg. 1.355-3(d)(2), Example 17   (Spin-Off -- Horizontal Division -- Research)
  37. Prop. Reg. 1.355-3(d)(2), Example 18   (Spin-Off -- Expansion & Vertical Division -- Location)
  38. Prop. Reg. 1.355-3(d)(2), Example 19   (Spin-Off -- Expansion & Horizontal Division -- Internet)
  39. Prop. Reg. 1.355-3(d)(2), Example 20   (Expansion - Acquiring a SAG Member)
  40. Prop. Reg. 1.355-3(d)(2), Example 21   (No Expansion - Acquiring Only 368(c) Control)
  41. Prop. Reg. 1.355-3(d)(2), Example 22   (Partnership - Meaningful/Significant)
  42. Prop. Reg. 1.355-3(d)(2), Example 23   (Partnership - Meaningful/Significant Interest)
  43. Prop. Reg. 1.355-3(d)(2), Example 24   (Partnership - Multiple Significant Interests)
  44. Prop. Reg. 1.355-3(d)(2), Example 25   (Spin-Off & Split-Off -- Separated Management Functions)
  45. Prop. Reg. 1.355-3(d)(2), Example 26   (Purchase of ATB From Related Affiliate Member)
  46. Prop. Reg. 1.355-3(d)(2), Example 27   (Taxable Acquisition & Section 351 Exchange)
  47. Prop. Reg. 1.355-3(d)(2), Example 28   (Tax Free Acquisitions of Businesses)
  48. Reg. 1.367(b)-5(g), Example 1   (Pro-Rata Spin-Off By a CFC) More info.
  49. Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2   (Outbound 351 Exchange & Spin-Off)
  50. Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1   (2003 Outbound 351 Exchange & 2005 Spin-Off)
  51. Reg. 1.367(e)-1, Example   (Outbound Spin-Off: Gain to “Distributing”)
  52. Temp. Reg. 1.897-5T(c)(3)(ii), Example   (Foreign-to-Foreign Spin-off of USRPHC) More info.
  53. Temp. Reg. 1.897-6T(a)(7), Example 5   (Outbound Spin-off by USRPHC) More info.
  54. PLR 200104024   (Domestic Spin-offs of CFCs to 100% Domestic Parent) More info.


IX.   Section 356 Additional Consideration

  1. Reg. 1.356-1(d), Example 1  (Stock Exchanged for Stock Plus Boot - Gain)
  2. Reg. 1.356-1(d), Example 2  (Stock Exchanged for Stock Plus Boot - Loss)
  3. Reg. 1.356-1(d), Example 3  (Boot Allocation in Merger - Terms Not Specified) More info.
  4. Reg. 1.356-1(d), Example 4  (Boot Allocation in Merger - Terms Specified) More info.
  5. Reg. 1.356-3(c), Example 1  (Securities Received Treated as “Other Property” (i.e., Boot)) More info.
  6. Reg. 1.356-3(c), Example 2  (Excess Principal Treated as “Other Property” (i.e., Boot))
  7. Reg. 1.356-3(c), Example 3  (No Boot If No Excess Principal) More info.
  8. Reg. 1.356-3(c), Example 4  (Excess Principal Treated as “Other Property” (i.e., Boot)) More info.
  9. Reg. 1.356-3(c), Example 5  (Excess Principal Treated as “Other Property” (i.e., Boot)) More info.

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. 73-257   (Forward Triangular Merger With Liabilities Assumed by Parent & by Subsidiary) More info.
  4. Rev. Rul. 78-330   (Avoiding Section 357(c) in a D Reorganization)
  5. Rev. Rul. 2007-8, Situation 1   (351 Exchange / D Reorg Overlap with Liabilities Exceeding Basis)
  6. Rev. Rul. 2007-8, Situation 2   (351 Exchange / C Reorg Overlap with Liabilities Exceeding Basis)
  7. Animation - Section 351 Exchange With Liabilities Assumed (2.7 MB, 2 min. 42 sec.)


X.   Section 367 Foreign Corporations

  1. Rev. Rul. 67-192 Section 367 Triggers Gain, but not Loss, in Outbound 351 Transaction
  2. Rev. Rul. 64-155   (Outbound Contribution to Capital)
  3. Rev. Rul. 89-103 Stapling of Interests Triggers a Deemed Inbound F Reorganization
  4. Notice 2008-10   (Outbound Cash D With a Drop) More info.
  5. Reg. 1.367(a)-1T(c)(3)(A), Example   (Partnership Outbound 351 Exchange) More info.
  6. Reg. 1.367(a)-3(b)(2)(ii), Example   (Outbound B Reorganization: CFC to Non-CFC [Sec. 367(a) & (b) Overlap])
  7. Temp. Reg. 1.367(a)-3T(e)(3), Example   (Outbound Merger Under Section 367(a)(5))
  8. Temp. Reg. 1.367(a)-3T(e)(3), Example Alternate Facts   (Outbound Merger Under Section 367(a)(5))
  9. Temp. Reg. 1.367(a)-8T(b)(3)(iv)(D), Example   (Outbound B Reorg, Sec 351 and 721 Exchanges - Basis Adjustments)
  10. Temp. Reg. 1.367(a)-8T(d)(1)(ii), Example   (Outbound 351 & Sale of Transferred)
  11. Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1   (Outbound 351 & Domestic F Reorganization)
  12. Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1, Alternate Facts   (Outbound 351 & Outbound F Reorganization)
  13. Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2   (Outbound 351 Followed by Acquisitive D Reorganization)
  14. Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3   (Outbound 351 Followed by C Reorganization)
  15. Temp. Reg. 1.367(a)-8T(e)(6)(ii), Example   (Outbound 351, 332 Liquidation & Disposition of Substantially All Assets)
  16. Temp. Reg. 1.367(a)-8T(f)(1)(iii), Example   (Outbound 351 Exchange Followed by Foreign-to-Foreign 351 With Boot)
  17. Temp. Reg. 1.367(a)-8T(g)(1)(iii), Example   (Outbound 351 Exchange & Partial Dispositions)
  18. Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 1   (Outbound 351 & Sale of Transferee)
  19. Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 2   (Outbound of Stock, Outbound of Land and Sale of Transferee)
  20. Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1   (Outbound 351 Exchange & Inbound 332 Liquidation)
  21. Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2   (Outbound 351 Exchange & Spin-Off)
  22. Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1   (2003 Outbound 351 Exchange & 2005 Spin-Off)
  23. Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 2   (2003 Outbound 351 & 2005 Foreign-to-Foreign 351)
  24. Temp. Reg. 1.367(a)-9T(e), Example (367(a) Gain Recognition on Certain Outbound 304 Transactions)
  25. Reg. 1.367(b)-1(b)(2), Example   (Liquidation into 90% Corporate-Owned Partnership Does Not Qualify Under Sec. 332)
  26. Reg. 1.367(b)-2(d)(3)(i)(A)(2), Example   (All E&P Amount Defined)
  27. Reg. 1.367(b)-3(b)(3)(ii), Example 1   (CFC Inbound Section 332 Liquidation With 100% Ownership)
  28. Reg. 1.367(b)-3(b)(3)(ii), Example 2   (CFC Inbound Section 332 Liquidation With 100% Ownership)
  29. Reg. 1.367(b)-3(b)(3)(ii), Example 3   (CFC Inbound Section 332 Liquidation With 80% Ownership)
  30. Reg. 1.367(b)-3(b)(3)(ii), Example 4   (CFC Inbound D Reorganization)
  31. Reg. 1.367(b)-3(b)(3)(ii), Example 5   (Lower Tier CFC Inbound Merger)
  32. Reg. 1.367(b)-3(b)(3)(ii), Example 5 (Old)   (Lower Tier CFC Inbound D Reorganization)
  33. Reg. 1.367(b)-3(c)(5), Example 1   (Inbound C Reorganization: <10% Shareholder - All E&P Election)
  34. Reg. 1.367(b)-3(c)(5), Example 2   (Inbound C Reorganization: <10% Shareholder - 50K De Minimis Exception)
  35. Reg. 1.367(b)-4(b)(1)(iii), Example 1   (Foreign-to-Foreign C Reorganization: CFC to Non-CFC)
  36. Reg. 1.367(b)-4(b)(1)(iii), Example 2   (Foreign-to-Foreign C Reorganization: CFC to CFC)
  37. Reg. 1.367(b)-4(b)(1)(iii), Example 3   (Foreign-to-Foreign Triangular C Reorganization: Section 367(a) & (b) Overlap)
  38. Reg. 1.367(b)-4(b)(1)(iii), Example 3A   (Foreign-to-Foreign Reverse Triangular Merger: Section 367(a) & (b) Overlap)
  39. Reg. 1.367(b)-4(b)(1)(iii), Example 3B   (Foreign-to-Foreign Forward Triangular Merger: Acquiror U.S. Controlled)
  40. Reg. 1.367(b)-4(b)(1)(iii), Example 4   (Outbound C Reorg Triggers Sec. 1248 Amount Inclusion)
  41. Reg. 1.367(b)-4(c)(2), Example   (Foreign-to-Foreign B Reorganization: Sec. 1248 Amount Inclusion is Not FPHCI)
  42. Temp. Reg. 1.367(b)-4T(e)(4), Example (367(b) Inclusion on Certain Outbound 304 Transactions) More info.
  43. Reg. 1.367(b)-5(g), Example 1   (Pro-Rata Spin-Off By a CFC) More info.
  44. Temp Reg. 1.367(b)-14T(b)(4), Example   (Killer Forward Triangular Merger)
  45. Reg. 1.367(e)-1, Example   (Outbound Spin-Off: Gain to “Distributing”)
  46. Reg. 1.367(e)-2(b)(1)(ii)(B)(2), Example   (Outbound 332 Liquidation: Overall Loss Limitation)
  47. PLR 9533005   (Outbound F Reorganization - Sections 367(a)(5) and 1248(f)) More info.
  48. PLR 200448013   (Outbound 332 Liquidation With 80% Domestic Subsidiary Corporation)
  49. PLR 200507009   (Sec. 367)   (GRA of Stapled Entity Not Triggered in an "Inbound" F Reorganization) More info.
  50. TAM 200907024 (Network of Contracts Not Foreign Goodwill in Outbound Transfer) More info.
  51. Outbound Forward Triangular Merger With Subsidiaries

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

  53. Reg. 1.367(a)-3(d)(3), Example 1   (Forward Triangular Merger [40%])
  54. Reg. 1.367(a)-3(d)(3), Example 1A   (Forward Triangular Merger (40%) Subsidiary in Consol'd Group)
  55. Reg. 1.367(a)-3(d)(3), Example 2   (Reverse Triangular Merger [40%])
  56. Reg. 1.367(a)-3(d)(3), Example 3   (Forward Triangular Merger [55%])
  57. Reg. 1.367(a)-3(d)(3), Example 4   (Forward Triangular Merger & GRA Terminated)
  58. Reg. 1.367(a)-3(d)(3), Example 5   (Triangular B Reorganization)
  59. Reg. 1.367(a)-3(d)(3), Example 5A   (Triangular B Reorganization)
  60. Reg. 1.367(a)-3(d)(3), Example 6   (Triangular C Reorganization)
  61. Reg. 1.367(a)-3(d)(3), Example 6A   (Outbound C Reorg with Partial Drop)
  62. Reg. 1.367(a)-3(d)(3), Example 6B   (Outbound C Reorg with Partial Drop)
  63. Reg. 1.367(a)-3(d)(3), Example 6C   (Outbound C Reorg with Partial Drop)
  64. Reg. 1.367(a)-3(d)(3), Example 7   (Triangular C Reorganization with Later 351)
  65. Reg. 1.367(a)-3(d)(3), Example 7A   (Triangular C Reorganization with Later 351)
  66. Reg. 1.367(a)-3(d)(3), Example 8   (Outbound Triangular C Reorg)
  67. Reg. 1.367(a)-3(d)(3), Example 8A   (Outbound Triangular C Reorg)
  68. Reg. 1.367(a)-3(d)(3), Example 8B   (Outbound Triangular C Reorg)
  69. Reg. 1.367(a)-3(d)(3), Example 8C   (Outbound Triangular C Reorg)
  70. Reg. 1.367(a)-3(d)(3), Example 9   (Outbound Triangular C Reorg with Partial Drop)
  71. Reg. 1.367(a)-3(d)(3), Example 10   (Outbound Forward Triangular Merger)
  72. Reg. 1.367(a)-3(d)(3), Example 11   (Outbound Reverse Triangular Merger)
  73. Reg. 1.367(a)-3(d)(3), Example 12   (Triangular C Reorganization)
  74. Reg. 1.367(a)-3(d)(3), Example 13   (Successive 351 Exchanges)
  75. Reg. 1.367(a)-3(d)(3), Example 13A   (Successive 351 Exchanges)
  76. Reg. 1.367(a)-3(d)(3), Example 14   (Triangular C Reorganization)
  77. Reg. 1.367(a)-3(d)(3), Example 14A   (Triangular C Reorganization)
  78. Reg. 1.367(a)-3(d)(3), Example 15   (Forward Triangular Merger)
  79. Reg. 1.367(a)-3(d)(3), Example 16   (Foreign D Reorganization)

XI. Section 368 Corporate Reorganizations

  1. A Reorganizations (Statutory Merger or Consolidation)
    1. King Enterprises   (Two-step Merger)
    2. Norman Scott, Inc.   (Valid Mergers of Insolvent Corporations) More info.
    3. Roebling   (Continuity of Interest Applies to Statutory Mergers) More info.
    4. Tribune   (Taxable Reverse Triangular Merger)
    5. Rev. Rul. 58-93    (A Reorganization With a Drop (But Drop Precedes Merger))
    6. Rev. Rul. 59-296   (Upstream Merger of Insolvent Subsidiary is Not a Section 332 Liquidation)
    7. Rev. Rul. 67-448   (Reverse Triangular Merger Was, in Substance, a B Reorganization)
    8. Rev. Rul. 68-261   (Merger with Drops into Multiple Subsidiaries)
    9. Rev. Rul. 70-223   (Taxable Stock Acquisition & Downstream Merger)
    10. Rev. Rul. 72-327   (Boot in Reorganization, Treated as Dividend, Qualifies for DRD)
    11. Rev. Rul. 72-576   (Remote Continuity: Forward Triangular Merger With a Drop)
    12. Rev. Rul. 73-257   (Forward Triangular Merger With Liabilities Assumed by Parent & by Subsidiary) More info.
    13. Rev. Rul. 74-297   (Merger into Foreign Corporation's Domestic Subsidiary)
    14. Rev. Rul. 74-565   (Reverse Triangular Merger Treated as Triangular B Reorg)
    15. Rev. Rul. 77-307   (Substantially All Properties in Reverse Triangular Merger) More info.
    16. Rev. Rul. 77-428, Situation 1   (Downstream Forward Triangular Merger) More info.
    17. Rev. Rul. 77-428, Situation 2   (Upstream Reverse Triangular Merger) More info.
    18. Rev. Rul. 78-397   (Forward Triangular Merger: Circular Flow of Cash)
    19. Rev. Rul. 79-155   (Reorganization and Changes in Terms of Convertible Securities) More info.
    20. Rev. Rul. 79-250   (Two Reorganizations Not Stepped Together As One)
    21. Rev. Rul. 84-44   (Forward Triangular Merger Not Part of 351 Exchange)
    22. Rev. Rul. 84-104   (Consolidation Treated As  Merger In Reverse Triangular Merger)
    23. Rev. Rul. 85-197   (Downstream Merger of Holding Company - COBE Requirement)
    24. Rev. Rul. 87-110   (368 Reorganization of 50% Partner Terminates Partnership)
    25. Rev. Rul. 96-29, Situation 2   (Forward Triangular Merger Followed By F Reorganization)
    26. Rev. Rul. 2001-24   (Forward Triangular Merger with Drop of Acquiror)
    27. Rev. Rul. 2008-25   (Multi-Step Reorganization Was a Qualified Stock Purchase)
    28. Notice 2009-78, Example 3 (Inversion Ownership Threshold With Stock Issued By Member of EAG)More info.
    29. Reg. 1.356-1(d), Example 3  (Boot Allocation in Merger - Terms Not Specified) More info.
    30. Reg. 1.356-1(d), Example 4  (Boot Allocation in Merger - Terms Specified) More info.
    31. Reg. 1.367(a)-3(d)(3), Example 1   (Forward Triangular Merger [40%])
    32. Reg. 1.367(a)-3(d)(3), Example 1A   (Forward Triangular Merger (40%) Subsidiary in Consol'd Group)
    33. Reg. 1.367(a)-3(d)(3), Example 2   (Reverse Triangular Merger [40%])
    34. Reg. 1.367(a)-3(d)(3), Example 3   (Forward Triangular Merger [55%])
    35. Reg. 1.367(a)-3(d)(3), Example 4   (Forward Triangular Merger & GRA Terminated)
    36. Reg. 1.367(a)-3(d)(3), Example 10   (Outbound Forward Triangular Merger)
    37. Reg. 1.367(a)-3(d)(3), Example 11   (Outbound Reverse Triangular Merger)
    38. Reg. 1.367(a)-3(d)(3), Example 15   (Forward Triangular Merger)
    39. Temp. Reg. 1.367(a)-3T(e)(3), Example   (Outbound Merger Under Section 367(a)(5))
    40. Temp. Reg. 1.367(a)-3T(e)(3), Example Alternate Facts   (Outbound Merger Under Section 367(a)(5))
    41. Reg. 1.367(b)-3(b)(3)(ii), Example 5   (Lower Tier CFC Inbound Merger)
    42. Temp Reg. 1.367(b)-14T(b)(4), Example   (Killer Forward Triangular Merger)
    43. Reg. 1.368-2(b)(1)(iii) Merger Definition Examples
      1. Reg. 1.368-2(b)(1)(iii), Example 1   (Divisive Merger)
      2. Reg. 1.368-2(b)(1)(iii), Example 2   (Merger into Disregarded Entity)
      3. Reg. 1.368-2(b)(1)(iii), Example 3   (S Corp with QSub Merger into Disregarded Entity)
      4. Reg. 1.368-2(b)(1)(iii), Example 4   (Triangular Merger into Disregarded Entity)
      5. Reg. 1.368-2(b)(1)(iii), Example 5   (Merger into Disregarded Entity of a Partnership)
      6. Reg. 1.368-2(b)(1)(iii), Example 6   (Merger of a Disregarded Entity into a Corporation)
      7. Reg. 1.368-2(b)(1)(iii), Example 7   (Merger of a Corporation into a Disregarded Entity/Partnership)
      8. Reg. 1.368-2(b)(1)(iii), Example 8   (Merger Preceded by Sale & Distribution)
      9. Reg. 1.368-2(b)(1)(iii), Example 9   (Conversion of Target to an LLC)
      10. Reg. 1.368-2(b)(1)(iii), Example 10   (Dissolution of Target)
      11. Reg. 1.368-2(b)(1)(iii), Example 11   (Merger of Corporate Partner into a Partnership)
      12. Reg. 1.368-2(b)(1)(iii), Example 12   (State Law Consolidation)
      13. Reg. 1.368-2(b)(1)(iii), Example 13   (Merger Pursuant to Foreign Statutes)
      14. Reg. 1.368-2(b)(1)(iii), Example 14   (Foreign Amalgamation Using Parent Stock)
    44. Reg. 1.7874-1(f), Example 6 (Outbound Reorganization as an Internal Group Restructuring (Hook Stock))More info.
    45. A Reorganization
    46. A Reorganization with a Drop-down
    47. Forward Triangular Merger
  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. Weikel   (351 Exchange Followed by B Reorganization)
    5. Rev. Rul. 54-96   (Contribution & Stock Exchange Not a 351 Exchange Nor a B Reorganization) More info.
    6. Rev. Rul. 55-440   (368(c) Control - Preferred Shares Called But Not Yet Surrendered)
    7. Rev. Rul. 56-184   (Pre-B Reorganization Cash Dividends)
    8. Rev. Rul. 56-613   (Failed B Reorganization - Indirect Control)
    9. Rev. Rul. 63-234   (Two Step Exchange Did Not Qualify As B Reorganization (Remote Continuity))
    10. Rev. Rul. 66-112   (B Reorganization with Contingent Consideration)
    11. Rev. Rul. 66-365 Solely for Voting Stock - Cash in Lieu of Fractional Shares
    12. Rev. Rul. 67-274   (B Reorganization plus Target Liquidation equals C Reorganization)
    13. Rev. Rul. 67-448   (Reverse Triangular Merger Was, in Substance, a B Reorganization)
    14. Rev. Rul. 68-285   (Dissenting Shareholders Paid Cash via Escrow Account in B Reorg)
    15. Rev. Rul. 68-562   (Acquiror's Shareholder Purchased 50% of Target Prior to B Reorganization)
    16. Rev. Rul. 69-91   (B Reorganization & Cash Purchase of Convertible Debentures)
    17. Rev. Rul. 69-142  (B Reorganization Treated As Separate From Exchange of Debentures)
    18. Rev. Rul. 69-294   (Liquidation & Purported B Reorganization)
    19. Rev. Rul. 70-41   (B Reorganization with Acquisition of Debentures)
    20. Rev. Rul. 70-140   (Purported 351 Followed by B Reorganization)
    21. Rev. Rul. 70-269   (B Reorganization: Substitution of Options)
    22. Rev. Rul. 70-434 Spin-Off Followed by Stock-for-Stock Exchange Qualified as a "B" Reorganization
    23. Rev. Rul. 72-354   (Sale of Recently Purchased Stock to Qualify as a B Reorg)
    24. Rev. Rul. 72-522   (Equity Injection for Working Capital Does Not Disqualify B Reorganization)
    25. Rev. Rul. 73-16   (Successive Stock-For-Stock Exchanges Treated a "B" and "Triangular B" Reorganizations) More info.
    26. Rev. Rul. 73-54   (Acquiror's Payment of reorganization Expenses in a B or C Reorganization)
    27. Rev. Rul. 74-564   (Merger of Transitory Entity Treated as B Reorganization)
    28. Rev. Rul. 74-565   (Reverse Triangular Merger Treated as Triangular B Reorg)
    29. Rev. Rul. 75-33   (Contingent Dividends on Convertible Preferred Stock in a B Reorganization)
    30. Rev. Rul. 75-360 (Cash Redemption & Share Acquisition Treated as Busted B Reorganization) More info.
    31. Rev. Rul. 75-456   (B Reorg With Contingent Consideration Followed by F Reorg)
    32. Rev. Rul. 76-223   (Voting Rights Added to Qualify Exchange as a B Reorganization)
    33. Rev. Rul. 78-408  (B Reorganization Treated As Separate From Exchange of Warrants)
    34. Rev. Rul. 79-4   (Acquiror Repayment of Debt Guaranteed by Target Shareholder is Boot in Purported B Reorg)
    35. Rev. Rul. 79-89   (Acquiror Repayment of Debt Guaranteed by Target Shareholder is Not Boot in B Reorg)
    36. Rev. Rul. 98-10   (B Reorganization with Exchange of Securities)
    37. Notice 2007-48   (Killer B Transaction)
    38. Reg. 1.367(a)-3(d)(3), Example 5   (Triangular B Reorganization)
    39. Reg. 1.367(a)-3(d)(3), Example 5A   (Triangular B Reorganization)
    40. Reg. 1.367(a)-3(b)(2)(ii), Example   (Outbound B Reorganization: CFC to Non-CFC [Sec. 367(a) & (b) Overlap])
    41. Temp. Reg. 1.367(a)-8T(b)(3)(iv)(D), Example   (Outbound B Reorg, Sec 351 and 721 Exchanges - Basis Adjustments)
    42. Reg. 1.367(b)-4(c)(2), Example   (Foreign-to-Foreign B Reorganization: Sec. 1248 Amount Inclusion is Not FPHCI)
    43. Temp. Reg. 1.897-6T(a)(7), Example 4   (Inbound B Reorganization of a USRPHC) More info.
    44. Reg. 1.1248-8(b)(7), Example 7   (Section 1248 Gain - Sale After B Reorganization)
    45. Reg. 1.1361-4(a)(2)(ii), Example 2   (Stock for Stock Exchange & QSub Election) More info.
    46. Reg. 1.7874-1(f), Example 3 (Outbound 351 of Stock as an Internal Group Restructuring)More info.
    47. Reg. 1.7874-1(f), Example 7 (Loss of Control in Outbound B Reorganization)More info.
    48. Temp. Reg. 1.7874-2T(n), Example 3 (Indirect Asset Acquisition - Outbound Triangular B Reorganization)
    49. Temp. Reg. 1.7874-2T(n), Example 4 (No Indirect Asset Acquisition Thru Stock of Foreign Corp.)More info.
    50. Temp. Reg. 1.7874-2T(n), Example 7 (Indirect Asset Acquisition of Multiple Domestic Corps)More info.
    51. B Reorganization
    52. B Reorganization with a Drop-down
    53. Triangular B Reorganization
    54. Foreign-to-Foreign B Reorganization
    55. Outbound B Reorganization -  367(a) & 367(b) Overlap
    56. Outbound B Reorganization  - Domestic Corp Target (Inversion)
    57. Inbound B Reorganization -  Lower Tier Target
    58. Inbound B Reorganization -  First Tier Target
  3. C Reorganizations (Stock for Assets)
    1. Bausch & Lomb Inc.   (Upstream C Reorg Not Solely for Voting Stock)
    2. Douglas  (Reorganization That Took 5 Years to Complete) More info.
    3. Elkhorn Coal   (Spin-Off & Purported C Reorganization of Distributing)
    4. Southwest Consolidated   (Warrants are not voting stock / "Solely Leaves no Leeway")
    5. Rev. Rul. 56-345   (C Reorganization & Subsequent Redemption Not Integrated Transactions) More info.
    6. Rev. Rul. 57-518   (C Reorganization Substantially All of the Properties)
    7. Rev. Rul. 64-73   (C Reorganization - Part of Target's Assets Transferred Directly to Acquiror's Grandchild)
    8. Rev. Rul. 67-274   (B Reorganization plus Target Liquidation equals C Reorganization)
    9. Rev. Rul. 68-357   (Section 351 Exchange Combined with C Reorganizations)
    10. Rev. Rul. 68-637   (C Reorganization: Warrants and Options)
    11. Rev. Rul. 69-265, Situation 1 (Stock Convertible Into Parent Shares Busted Triangular C Reorganization)
    12. Rev. Rul. 69-265, Situation 2 (Stock Convertible Into Parent Shares Okay for Triangular C Reorganization) More info.
    13. Rev. Rul. 70-107   (Parent Assumption of Liabilities is Boot in Purported Triangular C Reorg)
    14. Rev. Rul. 70-224   (C Reorganization - Assets Transferred Directly to Subsidiary, But Liabilities to Acquiror)
    15. Rev. Rul. 70-271, Situation 1 (C Reorg: Gain on Stock Used To Discharge Liabilities)
    16. Rev. Rul. 70-271, Situation 2 (C Reorg: Gain on Stock Used To Discharge Liabilities) More info.
    17. Rev. Rul. 70-271, Situation 3  (C Reorg: Shareholders Assume Corp Liabilities) More info.
    18. Rev. Rul. 72-405   (Forward Triangular Merger & Liquidation of Transitory Subsidiary is a C Reorganization)
    19. Rev. Rul. 73-54   (Acquiror's Payment of reorganization Expenses in a B or C Reorganization)
    20. Rev. Rul. 73-102   (C Reorg with Cash to Dissenting Shareholders (Boot Relaxation Rule))
    21. Rev. Rul. 75-450  (C Reorg: Shareholders Assume Corp Liabilities) More info.
    22. Rev. Rul. 76-123   (Section 351 Exchange Combined With C Reorganization) More info.
    23. Rev. Rul. 78-47   (Downstream C Reorganization)
    24. Rev. Rul. 78-130   (Outbound 351 & Asset Reorg Recast as a Triangular C Reorg) More info.
    25. Rev. Rul. 81-32   (Foreign-to-Foreign C Reorg - CFC to Non-CFC:  Sec. 1248(b) Lim. Applies to Deemed Div)
    26. Rev. Rul. 87-110   (368 Reorganization of 50% Partner Terminates Partnership)
    27. Rev. Rul. 88-48   ("Sub-All" In C Reorganization With 50% of Assets Sold)
    28. Rev. Rul. 2003-79   (Spin-Off & C Reorganization of Controlled)
    29. Rev. Rul. 2007-8, Situation 2   (351 Exchange / C Reorg Overlap with Liabilities Exceeding Basis)
    30. Rev. Rul. 2008-25   (Multi-Step Reorganization Was a Qualified Stock Purchase)
    31. Reg. 1.368-2(d)(4)(ii), Example 1   (Repeal of Bausch & Lomb Doctrine:  Upstream C Reorg)
    32. Reg. 1.368-2(d)(4)(ii), Example 2   (Failed Upstream C Reorganization)
    33. Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3   (Outbound 351 Followed by C Reorganization)
    34. Reg. 1.367(b)-3(c)(5), Example 1   (Inbound C Reorganization: <10% Shareholder - All E&P Election)
    35. Reg. 1.367(b)-3(c)(5), Example 2   (Inbound C Reorganization: <10% Shareholder - 50K De Minimis Exception)
    36. Reg. 1.367(b)-4(b)(1)(iii), Example 1   (Foreign-to-Foreign C Reorganization: CFC to Non-CFC)
    37. Reg. 1.367(b)-4(b)(1)(iii), Example 2   (Foreign-to-Foreign C Reorganization: CFC to CFC)
    38. Reg. 1.367(b)-4(b)(1)(iii), Example 4   (Outbound C Reorg Triggers Sec. 1248 Amount Inclusion)
    39. Reg. 1.367(a)-3(d)(3), Example 6   (Triangular C Reorganization)
    40. Reg. 1.367(a)-3(d)(3), Example 6A   (Outbound C Reorg with Partial Drop)
    41. Reg. 1.367(a)-3(d)(3), Example 6B   (Outbound C Reorg with Partial Drop)
    42. Reg. 1.367(a)-3(d)(3), Example 6C   (Outbound C Reorg with Partial Drop)
    43. Reg. 1.367(a)-3(d)(3), Example 7   (Triangular C Reorganization with Later 351)
    44. Reg. 1.367(a)-3(d)(3), Example 7A   (Triangular C Reorganization with Later 351)
    45. Reg. 1.367(a)-3(d)(3), Example 8   (Outbound Triangular C Reorg)
    46. Reg. 1.367(a)-3(d)(3), Example 8A   (Outbound Triangular C Reorg)
    47. Reg. 1.367(a)-3(d)(3), Example 8B   (Outbound Triangular C Reorg)
    48. Reg. 1.367(a)-3(d)(3), Example 8C   (Outbound Triangular C Reorg)
    49. Reg. 1.367(a)-3(d)(3), Example 9   (Outbound Triangular C Reorg with Partial Drop)
    50. Reg. 1.367(a)-3(d)(3), Example 12   (Triangular C Reorganization)
    51. Reg. 1.367(a)-3(d)(3), Example 14   (Triangular C Reorganization)
    52. Reg. 1.367(a)-3(d)(3), Example 14A   (Triangular C Reorganization)
    53. Reg. 1.1248-8(b)(7), Example 4   (Section 1248 Gain - Sale After Foreign to Foreign C Reorganization)
    54. Reg. 1.1248-8(b)(7), Example 5   (Section 1248 Gain - Sale After Triangular C Reorganization)
    55. Reg. 1.1248-8(b)(7), Example 6   (Section 1248 Gain - Sale After Triangular C Reorganization)
    56. Reg. 1.1248-8(b)(7), Example 8   (Section 1248 Gain - Sale After Upstream C Reorganization)
    57. Reg. 1.1361-4(a)(2)(ii), Example 2   (Stock for Stock Exchange & QSub Election) More info.
    58. C Reorganization
    59. C Reorganization with a Drop-down
    60. C Reorganization - Boot Relaxation Rule
    61. Triangular C Reorganization
    62. Foreign-to-Foreign C Reorganization - Lower Tier Target
    63. Foreign-to-Foreign C Reorganization - First Tier Target
    64. Outbound C Reorganization - No Inversion
    65. Inbound C Reorganization - Lower Tier Target
    66. Inbound C Reorganization - First Tier Target
    67. PLR 200952032 (Divisive C Reorganization)
  4. D Reorganizations (Asset Transfer & Control) (Acquisitive)
    1. American Manufacturing   (Outbound D Reorganization)
    2. James Armour, Inc.   (Intercompany Sale of Assets & Liquidation was a D Reorganization) More info.
    3. Atlas Tool   (D Reorganization with Boot)
    4. Davant   (D / F Reorganization with Strawman)
    5. Douglas  (Reorganization That Took 5 Years to Complete) More info.
    6. Morgan   (Liquidation - Reincorporation -- Meaningless Gesture)
    7. Smothers   (Liquidation - Reincorporation / D Reorganization with Boot)
    8. Warsaw Photographic Associates, Inc.   (Purported D Reorg:  No Meaningless Gesture if No Identity of Shareholders) More info.
    9. Yoc Heating   (85% Stock Purchase Followed By Taxable Reorganization)
    10. Rev. Rul. 57-465   (Downstream Merger of Foreign Corporation was a D Reorganization)
    11. Rev. Rul. 70-240   (Asset Sale & Liquidation Treated as D Reorganization)
    12. Rev. Rul. 74-387   (Section 902 Deemed Paid Credits in D Reorganization With Boot)
    13. Rev. Rul. 75-161   (D Reorganization with Liabilities Exceeding Basis)
    14. Rev. Rul. 75-383   (Inbound D Reorganization)
    15. Rev. Rul. 78-130   (Outbound 351 & Asset Reorg Recast as a Triangular C Reorg) More info.
    16. Rev. Rul. 78-330   (Avoiding Section 357(c) in a D Reorganization)
    17. Rev. Rul. 79-289   (D & F Reorganization with Liabilities Exceeding Basis)
    18. Rev. Rul. 87-110   (368 Reorganization of 50% Partner Terminates Partnership)
    19. Rev. Rul. 2002-85   (D Reorganization with a Drop)
    20. Rev. Rul. 2004-83   (Related Stock Purch. & Liquidation Treated as D Reorganization)
    21. Rev. Rul. 2007-8, Situation 1   (351 Exchange / D Reorg Overlap with Liabilities Exceeding Basis)
    22. Notice 2008-10   (Outbound Cash D With a Drop) More info.
    23. Reg. 1.367(a)-3(d)(3), Example 16   (Foreign D Reorganization)
    24. Reg. 1.367(b)-3(b)(3)(ii), Example 4   (CFC Inbound D Reorganization)
    25. Reg. 1.367(b)-3(b)(3)(ii), Example 5 (Old)   (Lower Tier CFC Inbound D Reorganization)
    26. Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2   (Outbound 351 Followed by Acquisitive D Reorganization)
    27. Reg. 1.368-2(l)(3), Example 1   (Cash D Reorganization) More info.
    28. Reg. 1.368-2(l)(3), Example 2   (Cash D Reorganization [Related Shareholders]) More info.
    29. Reg. 1.368-2(l)(3), Example 3   (Cash D Reorganization [Affiliated Group]) More info.
    30. Reg. 1.368-2(l)(3), Example 4   (Cash D Reorganization [De Minimis Ownership]) More info.
    31. Reg. 1.368-2(l)(3), Example 5   (Cash D Reorganization ["Vanilla" Preferred Stock]) More info.
    32. Reg. 1.368-2(l)(3), Example 6   (Failed Cash D Reorganization [No Shareholder Identity]) More info.
    33. Temp. Reg. 1.897-5T(c)(4)(iv), Example 1   (Inbound D Reorganization:  USRPI - Statutory Exception) More info.
    34. Temp. Reg. 1.897-5T(c)(4)(iv), Example 2   (Inbound D Reorganization:  USRPI - Statutory Exception) More info.
    35. Temp. Reg. 1.897-5T(c)(4)(iv), Example 3   (Inbound D Reorganization:  USRPI - Regulatory Limitation) More info.
    36. Temp. Reg. 1.897-5T(c)(4)(iv), Example 4   (Inbound D Reorganization:  USRPI - 897(i) Election) More info.
    37. Reg. 1.1361-4(a)(2)(ii), Example 3   (Contribution & QSub Election - Drop & Check) More info.
    38. Reg. 1.7874-1(f), Example 2 (Outbound Asset Reorganization as an Internal Group Restructuring)
    39. Temp. Reg. 1.7874-2T(n), Example 9 (Stock Held "By Reason of" - Acquisitive D Reorganization)
    40. D Reorganization   (acquisitive - i.e., not a 355 type transaction)
    41. D Reorganization with a Drop-down
  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)
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