Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

10 Free New Tax Charts (June 2011)


Today we added 10 free charts to  The recently added charts can be found here.  The charts include the following:

  1. Soreng (Disproportionate Circular Flow of Cash Not Disregarded)
  2. Rev. Rul. 68-183 (Sale to Trust Treated as Contribution to Trust)
  3. Rev. Rul. 69-142 (B Reorganization Treated As Separate From Exchange of Debentures)
  4. Rev. Rul. 69-608, Situation 1 (Constructive Dividend for Corporate Assumption of Shareholder Liability)
  5. Rev. Rul. 76-454 (Constructive Dividend as Part of 351 Exchange)
  6. Rev. Rul. 2007-42 Situation 2 (Failed Spin-Off - 20% Interest in Partnership)
  7. Notice 2007-57 (Loss Importation Listed Transaction)
  8. Rev. Rul. 2008-31 (Notional Principal Contract Was Not a USRPI)
  9. PLR 201106003 (CFC/PFIC Overlap Rule For a U.S. Partnership)
  10. Section 304(b)(5)(B) (Anti-abuse Rule for Redemptions of U.S. Corporations in Foreign Sandwich Structures)
Tags: Charts - Situational Charts