Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

5 New Tax Charts


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