Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

15 New Tax Charts


Today we added 15 new situational charts to dealing with a variety of topics.

  1. Am. Metallurgical Coal Co. v. Commr. T.C. Memo 2016-139:  Transfer Was For Equity And Not For Debt; Post Transfer Payments Were Dividends
  2. In Re DeCoro USA Ltd U.S. Bankruptcy Court, M.D.N.C., Case No. 09-10846C-11G:  Inbound Furniture Sales: Sales Comm. Model vs. Distributor Model
  3. Revenue Ruling 67-202:  Contribution & Liquidation Was An Asset Reorganization & Section 269 Did Not Apply
  4. Revenue Ruling 91-6:  Accumulated Distribution After Domestication of Foreign Trust
  5. Prop. Reg. 1.355-2(d)(4) Example 1:  Sale After Distribution (Device)
  6. Prop. Reg. 1.355-2(d)(4) Example 2:  Disproportionate Division of Nonbusiness Assets (Device)
  7. Prop. Reg. 1.355-2(d)(4) Example 3:  Proportionate Division of Nonbusiness Assets (Nondevice)
  8. Prop. Reg. 1.355-2(d)(4) Example 4:  Disproportionate Division of Nonbusiness Assets (Nondevice)
  9. Prop. Reg. 1.355-2(d)(4) Example 5:  Nonbusiness Asset Percentage (50-Percent-Owned Group)
  10. Prop. Reg. 1.355-2(d)(4) Example 6:  Nonbusiness Asset Percentage: Partnership Interest
  11. Prop. Reg. 1.355-2(d)(4) Example 7:  Nonbusiness Asset Percentage: Borrowing From Partnership
  12. Reg. 1.1001-2(c), Example 1:  Sales Proceeds Include Liabilities Assumed By Purchaser
  13. PLR 9142032:  Gain on Sale of Foreign Partnership Was Attributed to a Foreign Office For 865 Sourcing Rule If 10% Foreign Tax Paid
  14. PLR 200803005:  Inbound F Reorganization With U.S. Branch & USRPIs
  15. PLR 201336012:  Spin-Off of QSub


Tags: 355 Spin-Offs, 368 Corporate Reorgs, 641-684 Trusts, 861 Source of Income, 897 FIRPTA, 1361 S Corporations, Charts - Situational Charts