Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

5 New Tax Charts

2017-08-10

Today we added 5 new situational charts to andrewmitchel.com (listed in topical order).  View these charts and hundreds of other free charts at andrewmitchel.com (listed in alpha-numeric order).

  • Grecian Magnesite Mining (Foreign Partner's Gain on Sale of U.S. Partnership Interest Not Effectively Connected Income)
  • Rev. Rul. 2017-9, Situation 1 (351 Exchange (South) Followed By Spin-Off (North))
  • Rev. Rul. 2017-9, Situation 2 (Gain Recognized On South Transaction Due Boot Received Not Being Distributed)
  • Reg. 1.987-2(c)(10), Ex. 2 (Section 987: Transfer to a Directly Owned Section 987 QBU)
  • Reg. 1.987-2(c)(10), Ex. 3 (Section 987: Intercompany Sale of Property Between Section 987 QBUs

Tags: 351 Exchanges, 355 Spin-Offs, 987 Branch Transactions, Charts - Situational Charts

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The posts on this blog have not been verified for accuracy. You should consult an attorney for legal advice regarding your own situation. These posts are not updated for changes in the tax laws. Further, these posts should not be relied upon for any purpose whatsoever.


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