International Tax Blog

International Tax Blog - New and Interesting International Tax Issues

13 New Charts Published

2021-06-15

Today we published 13 new situational tax charts to AndrewMitchel.com (charts listed in topical order and charts listed in alpha-numeric order). We have over 1300 charts for FREE on our website. The recently published charts include:

Rev. Rul. 68-289 (Merger of Partnerships: Deemed Transactions (Assets-Over Form))
Rev. Rul. 76-364 (Stock Redemption: Lost Control Where Acting In Concert With One Other Shareholder)
Rev. Rul. 80-240 (Shareholder Treated As AgentTo Borrow Funds For Corp)
Rev. Rul. 85-198 (COBE - Merger of Bank Holding Companies)
Rev. Rul. 2001-25 (Substantially All Properties In Reverse Triangular Merger)
Reg. 1.708-1(c)(5), Example 1 (Tax Returns for Merged Partnerships)
Reg. 1.708-1(c)(5), Example 2 ("Assets-Over" Partnership Merger (Deemed Steps Differed From Actual Steps))
Reg. 1.708-1(c)(5), Example 3 ("Assets-Up" Partnership Merger (Form Respected))
Reg. 1.708-1(c)(5), Example 4 (Interests-Over Form of Partnership Merger Treated As Assets-Over Form)
Reg. 1.879-1(a)(7), Example 1 (Community Income - Wages and Separate Property Dividends)
Reg. 1.879-1(a)(7), Example 2 (Community Income - Sole Proprietorship and Partnership)
Reg. 1.879-1(a)(7), Example 3 (Community Income - Wages, Sep. Prop. Div.s & Comm. Prop. Div.s)
PLR 200551016 (Exempt Dividends Included in "Gross Income" For Derivative Benefits Test)

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

Tags: 301 Distributions, 368 Corporate Reorgs, 701 Partnerships, 879 Community Property, 894 Limitation on Benefits, Authority - Revenue Rulings, Charts - Situational Charts

International Tax Blog - New and Interesting International Tax Issues

13 New Charts Published

Tags: 301 Distributions, 368 Corporate Reorgs, 701 Partnerships, 879 Community Property, 894 Limitation on Benefits, Authority - Revenue Rulings, Charts - Situational Charts

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