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International Tax Blog - New and Interesting International Tax Issues

Chart of Rev. Rul. 71-336 - Corporation as Conduit for Exchange of Stock a Taxable Transaction


Below is a chart of Rev. Rul. 71-336 in which the I.R.S. held that a corporation was merely a conduit in a prearranged plan of exchange of stock between shareholders.  As a result, the transaction was taxable. 

The chart can be viewed as a PDF file here: Rev. Rul. 71-336


Tags: Authority - Revenue Rulings, Charts - Situational Charts