Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

5 New Tax Charts Published

2020-06-17

Today we published 5 new situational tax charts to AndrewMitchel.com (charts listed in topical order and charts listed in alpha-numeric order).  We have over 1200 charts for FREE on our website.  The recently published charts include:

  • Rev. Rul. 2008-39 (Upper-Tier Partnership Sec. 212 Expenses Must be Separately Stated)
  • Reg. 1.267(a)-3(b)(4), Example 1 (Interest Expense of Accrual Taxpayer Not Deductible Until Paid)
  • Prop. Reg. 1.864-6(c)(3)(i), Example 1 (NRA With a US Tax Home Selling Foreign-Produced Inventory Thru a US Office)
  • Prop. Reg. 1.864-6(c)(3)(ii), Example 2 (NRA With a US Tax Home Selling Foreign-Purchased Inventory Thru a US Office)
  • Prop. Reg. 1.864-6(c)(3)(iii), Example 3 (NRA With a US Tax Home Selling Foreign-Purchased Inventory Thru a US Office & a Foreign Office Materially Participates in the Sales)

Rr_2008_39

Click for all charts listed in topical order and charts listed in alpha-numeric order.

Tags: 701 Partnerships, 864 Engaged in U.S. Trade or Business (ETOB), Authority - Revenue Rulings, Charts - Situational Charts

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DISCLAIMER

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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