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Table of Contents
Section 301 & 302 Distributions & Redemptions
Section 304 Transactions
Section 305 Stock Dividends
Section 318 Attribution
Section 331 & 332 Liquidations
Section 338 Elections
Section 351 Exchanges
Section 355 Spin-Offs, Split-Offs, & Split-Ups
Section 356 Additional Considerations
Section 357 Assumption of Liabilities
Section 367 Foreign Corporations
Section 368 Corporate Reorganizations
A Reorganizations
B Reorganizations
C Reorganizations
D Reorganizations (Acquisitive)
E Reorganizations
F Reorganizations
Continuity of Interest
Continuity of Business Enterprise (COBE)
International
Section 453 Installment Sales
Sections 641 - 684 Trusts
Section 643(h) Trust Distributions Thru Intermediaries
Section 673 Reversionary Interests
Section 674 Power to Control Beneficial Enjoyment
Section 679 Foreign Trusts With U.S. Beneficiaries
Section 684 Gain on Transfers to Foreign Trusts & Estates
Section 701 - 776 Partnerships / Subchapter
Section 831 Property For Services
Section 861 Source of Income
Section 864 U.S. Trade or Business / Permanent Establishment
Section 871(a) & 881 FDAP
Conduit Financing Arrangements
Section 894 Income Affected By Treaty
Section 897 USRPI Examples
Section 901 - 904 Foreign Tax Credit
Section 911 Foreign Earned Income Exclusion
Section 951 - 954 Subpart F Income
Generally
Pro Rata Share Defined
Foreign Base Company Sales Income
Substantial Contribution
Branch Rules
Foreign Base Company Service Income
Section 956 Investments in U.S. Property
Section 957 Controlled Foreign Corporation
Section 987 Branch Transactions
Section 988 Foreign Currency Transactions
Section 1031 Like-Kind Exchanges
Section 1032 Exchange of Stock for Property
Section 1248 Sales of Controlled Foreign Corporations
Sales of Controlled Foreign Corporations (CFCs)
Section 1291 - 1298 PFICs
Section 1296 Mark-to-Market Elections
Section 1361 S Corporations
Section 2036
Section 2501 Gifts
Section 6038A Form 5472
Section 6046
Section 7701 Entity Classification
Section 7874 Expatriated Entities
Agent vs. Separate Entity
Form vs. Substance
Ownership Attribution
Other
Section 301 & 302 Distributions & Redemptions
Avery (Dividend Not Taxable Until Unqualifiedly Made Subject to Shareholder's Demands)
Barnes Group, Inc. (Structured Repatriation of Cash)
Chamberlin (Preferred Stock Bail-Out - Precursor to Section 306)
Clark (Boot Treated as Received in Hypothetical Redemption)
Davis (Section 302 - Redemption of Preferred Stock)
Esmark (Tender offer followed by In-Kind Redemption)
Falkoff (Return of Capital Distribution in Anticipation of Future Profits)
Heinz (Subsidiary Purchase & Sale of Parent Stock)
Johnson (No Basis Aggregation For Section 301 Distribution)
Owens Machinery Co. (In-Kind Redemption Not a Section 311 Distribution)
Estate of Putnam (Dividend Declared but Not Paid is Not Yet Taxable)
Sammons (Constructive Dividend: Partial Vertical Control)
Soreng (Disproportionate Circular Flow of Cash Not Disregarded)
TSN Liquidating (Pre-sale Distribution - Treated as Dividend)
Waterman Steamship (Pre-sale Distribution - Treated as Sales Proceeds)
Zenz v. Quinlivan (Part Sale / Part Redemption)
Rev. Rul. 56-345 (C Reorganization & Subsequent Redemption Not Integrated Transactions)
Rev. Rul. 56-431 (Dividend Waiver Deemed Ineffectual with Related Shareholders)
Rev. Rul. 68-21 (In-Kind Redemption to Shareholders in Their Capacity as Shareholders)
Rev. Rul. 69-608, Situation 1 (Constructive Dividend for Corporate Assumption of Shareholder Liability)
Rev. Rul. 69-630 (Bargain Sale Between Brother-Sister Corporations)
Rev. Rul. 70-106 (Minority Redemption & Liquidation Is Not a Sec. 332 Transaction)
Rev. Rul. 70-639 (Section 302(b)(3) Complete Termination: Landlord)
Rev. Rul. 71-426 (Voting Trustee is a Tainted Interest for 302(b)(3) Termination)
Rev. Rul. 71-562 (Section 302(b)(3) Complete Termination: Disregard of Second Son's Acquisition)
Rev. Rul. 72-380 (Executor of Estate Not Tainted Interest for 302(b)(3) Termination)
Rev. Rul. 75-223, Situation 1 (Partial Liquidation With Sale of Former Subsidiary's Assets)
Rev. Rul. 75-223, Situation 2 (Partial Liquidation With Sale of Subsidiary's Assets)
Rev. Rul. 75-223, Situation 3 (No Partial Liquidation With Distribution of Subsidiary Stock)
Rev. Rul. 75-493 (Pre-Sale Distribution: 301 Distribution, Liquidation Proceeds, or Sales Proceeds)
Rev. Rul. 76-454 (Constructive Dividend as Part of 351 Exchange))
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Rev. Rul. 76-496 (Section 302(b)(3) Complete Termination: Not a Successor Corporation)
Rev. Rul. 76-524 (Section 302(b)(3) Complete Termination: Officer)
Rev. Rul. 76-526 (No Partial Liquidation on Distribution of Real Estate)
Rev. Rul. 77-226 (No DRD for Redemption Integrated with Sale)
Rev. Rul. 77-237 (Substantially Disproportionate Redemption of Both Father & Son)
Rev. Rul. 77-427 (Section 304 Redemption Treated as 302(a) Exchange)
Rev. Rul. 78-401 (Stock Redemption: No Meaningful Reduction of Proportionate Interest)
Video
Rev. Rul. 80-239 (301 Distribution Thru Conduit Entity)
Rev. Rul. 81-41 (Substantially Disproportionate Redemption -- No Common Stock Owned)
Rev. Rul. 81-233 (UGMA Trustee is a Tainted Interest For 302(b)(3) Termination)
Rev. Rul. 83-22 (Dividend on Non-vested Stock With 83(b) Election Treat as a Dividend)
Rev. Rul. 87-88 (Substantially Disproportionate Redemption Multiple Classes of Common)
Rev. Rul. 90-13 (No Surrender of Stock in Pro Rata Partial Liquidation)
Notice 2001-45 (Basis Shifting Tax Shelter)
Reg. 1.301-1(f), Example 1 (Section 301 Distribution Greater Than E&P and Stock Basis)
Video
Reg. 1.301-1(f), Example 2 (Section 301 Distribution Less Than E&P Results in Dividend Only)
Video
Reg. 1.302-2(c), Example 2 (Husband's Stock Redeemed - Basis Transfers to Wife)
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Reg. 1.302-3(b), Example (Substantially Disproportionate Redemption)
PLR 200225032 (U.S. Tax Treatment of German Organschaft)
PLR 200840014 (Extension Granted for 897 Statement & Notice Requirements in a Redemption)
CCA AM2013-006 (Section 302 Redemption Reduces CFC's Pool of Foreign Income Taxes)
Section 304 Transactions
Bhada (Inversion Was Not a Section 304 Transaction [Busted 351 Exchange])
Cox (Installment Sale Treatment Not Available For 304 Transaction)
Virginia Materials Corp (304: Subsidiary Purchase of Parent Stock)
Rev. Rul. 70-496 (Classic 304 Transaction)
Rev. Rul. 73-2 (Section 304/351 Overlap))
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Rev. Rul. 74-605 (Upstream Stock Sale is Not a 304 Transaction))
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Rev. Rul. 77-427 (Section 304 Redemption Treated as 302(a) Exchange)
Rev. Rul. 78-422 (304 Transaction Due to Assumption of Liability)
Rev. Rul. 80-189 (Section 304 - Subsidiary Purchase of Parent Stock)
Rev. Rul. 89-57 (304 Transaction with >50% Value But Not >50% Vote)
Rev. Rul. 91-5 (Section 304 Transaction with U.S. Seller of Foreign Co)
Rev. Rul. 92-85, Situation 1 (FDAP Withholding on 304 Transaction))
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Rev. Rul. 92-85, Situation 2 (FDAP Withholding on 304 Transaction))
Video
Rev. Rul. 2004-83 (Related Stock Purch. & Liquidation Treated as D Reorganization)
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Temp. Reg. 1.304-4T(a), Example (Section 304 Anti-Abuse Rule)
Temp. Reg. 1.367(a)-9T(e), Example (367(a) Gain Recognition on Certain Outbound 304 Transactions)
Temp. Reg. 1.367(b)-4T(e)(4), Example (367(b) Inclusion on Certain Outbound 304 Transactions)
Reg. 1.951-1(e)(6), Example 8 (Pro Rata Share - Common and Preferred)
PLR 200838007 (Extension Granted for 897 Statement & Notice & 1445 Withholding Requirements in a 351 Exchange)
304 Outbound Section 304 Transaction - Deemed 351 Exchange
304 Can Be a One-Way Street
Section 304(b)(5)(B) (Anti-abuse Rule for Redemptions of U.S. Corporations in Foreign Sandwich Structures)
Section 305 Stock Dividends
Eisner v. Macomber (Stock Dividends are Not Taxable)
Rev. Rul. 80-154 (Foreign Corp.'s Capitalization of Earnings - Sec. 305 Stock Dividend))
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Section 318 Attribution
Rev. Rul. 89-64 (Attribution for Option Not Currently Exercisable)
Rev. Rul. 82-150 (Deep in-the-Money Option Deemed Exercised)
Reg. 1.318-2(a), Example 1 (Corporation Not Considered to Own Its Own Stock)
Reg. 1.318-2(a), Example 2 (Section 318 50% Threshold Includes Attributed Ownership)
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Reg. 1.318-2(b), Example (Family Attribution: Up One and Down Two Generations)
Reg. 1.318-2(c), Example 1 (Partnership Attribution)
318 Family Attribution
(see also
267 Family Attribution
)
Section 331 & 332 Liquidations
American Manufacturing (Outbound D Reorganization)
Atlas Tool (D Reorganization with Boot)
Chrome Plate, Inc. (Kimbell-Diamond Doctrine Is Extinct)
Day & Zimmermann (Intentionally Avoiding Section 332)
Granite Trust Co. (Intentionally Avoiding Section 332)
Kansas Sand & Concrete, Inc. (Pre-Section 338 Stock Purchase & Upstream Merger)
Phipps (Judicial Creation of Hovering Deficit Rule)
H.K. Porter Co. (Worthless Stock Deduction: Liquidating Distribution Only On Preferred Stock)
Smothers (Liquidation - Reincorporation / D Reorganization with Boot)
Spaulding Bakeries, Inc. (Worthless Stock Deduction: Liquidating Distribution Was Only w/r/t Pref'd Stock)
Rev. Rul. 58-422 (Merger of Parent and its Subsidiaries into Single NewCo is an "F" Reorg & Two 332 Liquidations)
Rev. Rul. 59-296 (Upstream Merger of Insolvent Subsidiary is Not a Section 332 Liquidation))
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Rev. Rul. 60-50 (Complete Liquidation Followed by Reactivation)
Rev. Rul. 61-156 (Liquidation - Reincorporation with 45% Common Ownership
Rev. Rul. 68-359 (Liquidation of Insolvent Subsidiary with NOLS)
Rev. Rul. 68-602 (Pre-Liquidation Debt Cancellation of Insolvent Subsidiary)
Rev. Rul. 69-617 (Upstream Merger Followed by A Contribution Is Not A Section 332 Liquidation)
Rev. Rul. 70-106 (Minority Redemption & Liquidation Is Not a Sec. 332 Transaction)
Rev. Rul. 70-141 (Ownership Attribution - Reg. 1.1502-34 & Sections 332 & 351)
Rev. Rul. 70-223 (Taxable Stock Acquisition & Downstream Merger)
Rev. Rul. 70-240 (Asset Sale & Liquidation Treated as D Reorganization)
Rev. Rul. 70-373 (Deemed Paid Credit Impact of Lower-Tier 332 Liquidation))
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Rev. Rul. 72-405 (Forward Triangular Merger & Liquidation of Transitory Subsidiary is a C Reorganization)
Rev. Rul. 74-598 (Ownership Attribution - Reg. 1.1502-34 & Section 332)
Rev. Rul. 75-521 (Stock Purchase & Liquidation Qualifies Under Section 332))
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Rev. Rul. 84-2 (Section 332 Liquidation: Nominal Assets Remaining))
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Rev. Rul. 2003-125, Situation 2 (Check the Box Election As Identifiable Event For Worthless Stock Deduction)
Rev. Rul. 2004-83 (Related Stock Purch. & Liquidation Treated as D Reorganization)
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Temp. Reg. 1.367(a)-8T(e)(6)(ii), Example (Outbound 351, 332 Liquidation & Disposition of Substantially All Assets)
Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1 (Outbound 351 Exchange & Inbound 332 Liquidation)
Reg. 1.367(b)-1(b)(2), Example (Liquidation into 90% Corporate-Owned Partnership Does Not Qualify Under Sec. 332)
Reg. 1.367(b)-3(b)(3)(ii), Example 1 (CFC Inbound Section 332 Liquidation With 100% Ownership)
Reg. 1.367(b)-3(b)(3)(ii), Example 2 (CFC Inbound Section 332 Liquidation With 100% Ownership)
Reg. 1.367(b)-3(b)(3)(ii), Example 3 (CFC Inbound Section 332 Liquidation With 80% Ownership)
Reg. 1.367(e)-2(b)(1)(ii)(B)(2), Example (Outbound 332 Liquidation: Overall Loss Limitation)
Temp. Reg. 1.897-5T(b)(5), Example 3 (Outbound 332 Liquidation of USRPI [Including Former USRPHC])
Temp. Reg. 1.902-1(c)(8)(ii), Example (Effect of Liquidation on Pre-1998 Foreign Taxes Paid by 4th Tier Corporation)
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Reg. 1.1248-8(c)(3), Example (Section 1248 Gain - Sale After 332 Liquidation)
Reg. 1.1361-4(a)(2)(ii), Example 1 (Qualified Stock Purchase & QSub Election)
Reg. 1.1361-4(a)(2)(ii), Example 2 (Stock for Stock Exchange & QSub Election)
Reg. 1.1361-4(a)(2)(ii), Example 3 (Contribution & QSub Election - Drop & Check)
Reg. 1.1361-4(a)(2)(iv), Example (Redemption & QSub Election)
PLR 200448013 (Outbound 332 Liquidation With 80% Domestic Subsidiary Corporation)
PLR 201348011 (Sec. 367(e)(2): Outbound 332 Liquidation With Assets Remaining in U.S. For 10 Years)
332 Foreign-to-Foreign Section 332 Liquidation
332 Inbound Section 332 Liquidation
Section 338 Elections & 336(e) Elections
Chrome Plate, Inc. (Kimbell-Diamond Doctrine Is Extinct)
Kansas Sand & Concrete, Inc. (Pre-Section 338 Stock Purchase & Upstream Merger)
Kimbell-Diamond (Stock Purchase & Target Liquidation Treated as Asset Acquisition)
Yoc Heating (85% Stock Purchase Followed By Taxable Reorganization)
Rev. Rul. 90-95 (Cash Merger of Transitory Subsidiary Treated as Qualified Stock Purchase)
Rev. Rul. 2001-46 (Multi-Step Tax Free Reorganization was Not a Qualified Stock Purchase)
Notice 2004-20 (Foreign Tax Credit Intermediary Transaction)
Rev. Rul. 2008-25 (Multi-Step Reorganization Was a Qualified Stock Purchase)
Notice 2014-44, Example 1 (Impact of Sec. 901(m) on a Qualified Stock Purchase with a 338(g) Election, Followed by a Check-the-Box Election of the Target)
Notice 2014-44, Example 2 (Impact of Sec. 901(m) on a Qualified Stock Purchase with a 338(g) Election, Followed by a Contribution with Boot)
338(g) Election
338(h)(10) Election
338(g) Election - Controlled Foreign Corporation Target
338 Non-Corporate Purchaser: De Facto 338 Election
Prop. Reg. 1.336-2(k), Example 1 (Section 336(e) Election Sale of 100% of Target Stock)
Prop. Reg. 1.336-2(k), Example 2 (Section 336(e) Election Sale of 80% of Target Stock)
Reg. 1.338-3(b)(3)(iv), Example 1 (QSP - Busted 351 [Via IPO] is a Section 338(h)(3) Purchase)
Reg. 1.338-3(b)(3)(iv), Example 2 (QSP - Related Person Acquisition)
Reg. 1.338-3(b)(3)(iv), Example 3 (No QSP - Shares Constructively Acquired Prior to 12 Month Period)
Reg. 1.338-3(b)(3)(iv), Example 4 (No QSP - Shares Constructively Acquired Prior to 12 Month Period)
Reg. 1.338-3(b)(4)(ii), Example (QSP - Acquisition Date for Tiered Targets)
Reg. 1.338-3(b)(5)(iv), Example 1 (QSP - Purchase, Redemption, & Purchase)
Reg. 1.338-3(b)(5)(iv), Example 2 (QSP - Purchase & Redemption)
Reg. 1.338-3(b)(5)(iv), Example 3 (No QSP - Redemption & Purchase)
Reg. 1.338-3(b)(5)(iv), Example 4 (QSP - Purchase & Related Person Redemption)
Reg. 1.338-3(c)(1)(ii), Example 1 (Purchase & Sale of Target)
Reg. 1.338-3(c)(1)(ii), Example 2 (Purchase of Target & Sale of Target's Subsidiary)
Reg. 1.338-3(d)(5), Example (Post-QSP Merger of Target)
Reg. 1.338-9(f), Example 1 (Section 1248 Gain on QSP of a CFC With Gain Recognition Election)
Reg. 1.338-9(f), Example 2 (Section 1248 Gain on QSP of a CFC Without Gain Recognition Election)
Reg. 1.338-9(f), Example 3 (Creeping Acquisition of CFC [U.S. Sellers])
Reg. 1.338-9(f), Example 4 (Creeping Acquisition of CFC [Foreign Seller])
Reg. 1.338-10(a)(7), Example 1 (338 Election - "One-Day" Tax Return)
Reg. 1.338-10(a)(7), Example 2 (338 Election - Short Year Tax Return)
Reg. 1.338(h)(10)-1(e), Example 1 (338(h)(10) Election For Some But Not All Targets)
Reg. 1.338(h)(10)-1(e), Example 2 (Pre-Sale Distribution and QSP)
Reg. 1.338(h)(10)-1(e), Example 11 (Stock Acquis'n Merger Followed By Upstream Merger - No 338(h)(10) Election)
Reg. 1.338(h)(10)-1(e), Example 12 (Stock Acquis'n Merger Followed By Upstream Merger - With 338(h)(10) Election)
Reg. 1.338(h)(10)-1(e), Example 13 (Stock Acquis'n Merger Followed By Brother-Sister Mgr - W/ 338(h)(10) Election)
Reg. 1.338(h)(10)-1(e), Example 14 (Stock Acquisition (Not a QSP) Followed By Upstream Merger)
Reg. 1.1361-4(a)(2)(ii), Example 1 (Qualified Stock Purchase & QSub Election)
PLR 8938031 (Foreign Target in 338(g) Election - No Subpart F Income to Purchaser)
Section 351 Exchanges
American Bantam Car Co. (Section 351 - Control "Immediately After" the Exchange)
Bhada (Inversion Was Not a Section 304 Transaction [Busted 351 Exchange])
Black & Decker (Contingent Liability Tax Shelter)
Hazeltine (Busted 351 Exchange)
Intermountain Lumber (Busted Section 351 Exchange)
Video
Weikel (351 Exchange Followed by B Reorganization)
Rev. Rul. 54-96 (Contribution & Stock Exchange Not a 351 Exchange Nor a B Reorganization)
Rev. Rul. 56-100 (Busted 351: Two-step Exchange)
Rev. Rul. 59-259 (368(c) Control - At Least 80% of Total Number of Shares of Each Class of Non-Voting Stock)
Rev. Rul. 67-192 (Section 367 Triggers Gain, but not Loss, in Outbound 351 Transaction)
Rev. Rul. 68-43 (Deemed Stock Dividend on 351 Exchange)
Rev. Rul. 68-298 (351 Exchange & Distribution to Shareholder)
Rev. Rul. 68-349 (Failed 351 Exchange - Lack of Control / Included an F Reorganization)
Rev. Rul. 68-357 (Section 351 Exchange Combined with C Reorganizations)
Rev. Rul. 70-140 (Purported 351 Followed by B Reorganization)
Rev. Rul. 70-141 (Ownership Attribution - Reg. 1.1502-34 & Sections 332 & 351)
Rev. Rul. 70-522 (Busted 351 Via Mutual Exchanges of Stock)
Rev. Rul. 73-2 (Section 304/351 Overlap))
Video
Rev. Rul. 74-503 (Section 351/1032 Overlap "Zero Basis" Problem)
Rev. Rul. 76-123 (Section 351 Exchange Combined With C Reorganization)
Rev. Rul. 76-454 (Constructive Dividend as Part of 351 Exchange))
Video
Rev. Rul. 77-449 (Successive 351 Transfers)
Rev. Rul. 78-130 (Outbound 351 & Asset Reorg Recast as a Triangular C Reorg)
Rev. Rul. 79-70 (Busted 351 Via Prearranged Plan to Sell Stock))
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Rev. Rul. 79-194, Situation 1 (351 Exchange: Sale of Stock to Other Transferors))
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Rev. Rul. 79-194, Situation 2 (Failed 351 Exchange: Accommodation Exchange)
Rev. Rul. 81-132 (Transferor Ownership Not Attributed in 351 Exchange for Treaty Purposes)
Rev. Rul. 83-34 (Successive 351 Transfers (80% Ownership))
Rev. Rul. 83-156 (351 Followed by 721)
Rev. Rul. 84-71 (Section 351(a) As Part of Taxable Acquisitive Transaction [National Starch])
Rev. Rul. 84-44 (Forward Triangular Merger Not Part of 351 Exchange)
Rev. Rul. 84-111, Situation 1 (Partnership Conversion to Corporation: Assets Down & Stock Up))
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Rev. Rul. 84-111, Situation 2 (Partnership Conversion to Corporation: Assets Up & Assets Down))
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Rev. Rul. 84-111, Situation 3 (Partnership Conversion to Corporation: Partnership Interests Down))
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Rev. Rul. 84-160 (Section 351 Exchange of One USRPI for Another USRPI))
Video
Rev. Rul. 89-46 (Ownership Attribution - Reg. 1.1502-34 & Section 351))
Video
Notice 94-93 (Domestic Inversion With Disproportionate Shares Issued)
Notice 2001-17 (Contingent Liability Tax Shelter)
Video
Rev. Rul. 2003-51 (Successive 351 Exchanges)
Rev. Rul. 2007-8, Situation 1 (351 Exchange / D Reorg Overlap with Liabilities Exceeding Basis)
Rev. Rul. 2007-8, Situation 2 (351 Exchange / C Reorg Overlap with Liabilities Exceeding Basis)
Rev. Rul. 2015-09 (Outbound 351 & Asset Reorg - Form Respected (No Longer Recast as a Triangular C Reorg))
Rev. Rul. 2015-10 (Triple Drop and Check - Two 351s Followed by a D Reorg)
Reg. 1.351-1(a)(2), Example 1 (Section 351 Exchange With New Corporation)
Video
Reg. 1.351-1(a)(2), Example 2 (78% is Insufficient to Qualify Under Section 351)
Video
Reg. 1.351-1(a)(2), Example 3 (80% Threshold Includes Stock Received for Services)
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Reg. 1.351-1(b)(2), Example 1 (Section 351 Exchange With Constructive Transfer)
Reg. 1.351-1(b)(2), Example 2 (Stock in Exchange For Services)
Reg. 1.351-1(c)(7), Example 1 (No Investment Company Under Section 351(e)(1) -- De Minimis Diversification)
Reg. 1.351-1(c)(7), Example 2 (Investment Co. Under Section 351(e)(1) Due to Diversification)
Reg. 1.367(a)-1T(c)(3)(A), Example (Partnership Outbound 351 Exchange)
Reg. 1.367(a)-3(d)(3), Example 13 (Successive 351 Exchanges)
Reg. 1.367(a)-3(d)(3), Example 13A (Successive 351 Exchanges)
Temp. Reg. 1.367(a)-8T(d)(1)(ii), Example (Outbound 351 & Sale of Transferred)
Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1 (Outbound 351 & Domestic F Reorganization)
Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1, Alternate Facts (Outbound 351 & Outbound F Reorganization)
Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2 (Outbound 351 Followed by Acquisitive D Reorganization)
Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3 (Outbound 351 Followed by C Reorganization)
Temp. Reg. 1.367(a)-8T(e)(6)(ii), Example (Outbound 351, 332 Liquidation & Disposition of Substantially All Assets)
Temp. Reg. 1.367(a)-8T(f)(1)(iii), Example (Outbound 351 Exchange Followed by Foreign-to-Foreign 351 With Boot)
Temp. Reg. 1.367(a)-8T(g)(1)(iii), Example (Outbound 351 Exchange & Partial Dispositions)
Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 1 (Outbound 351 & Sale of Transferee)
Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 2 (Outbound of Stock, Outbound of Land and Sale of Transferee)
Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1 (Outbound 351 Exchange & Inbound 332 Liquidation)
Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2 (Outbound 351 Exchange & Spin-Off)
Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1 (2003 Outbound 351 Exchange & 2005 Spin-Off)
Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 2 (2003 Outbound 351 & 2005 Foreign-to-Foreign 351)
Temp. Reg. 1.897-6T(a)(7), Example 1 (Inbound 351 of a USRPI to USRPHC)
Temp. Reg. 1.897-6T(a)(7), Example 6 (Inbound 351 of a USRPI with Treaty Exemption)
Reg. 1.1248-8(b)(7), Example 1 (Section 1248 Gain - Sale After 351 Exchange of Property)
Reg. 1.1248-8(b)(7), Example 2 (Section 1248 Gain - Sale After 351 Exchange of CFC Stock)
Reg. 1.1248-8(b)(7), Example 3 (Section 1248 Gain - Sale After 351 Exch. of CFC Stock to U.S. Subsidiary)
Reg. 1.1361-4(a)(2)(ii), Example 3 (Contribution & QSub Election - Drop & Check)
Reg. 1.1361-5(b)(3) Example 9 (Sale of QSub Triggers a Deemed 351 Exchange to the Purchaser)
PLR 200838007 (Extension Granted for 897 Statement & Notice & 1445 Withholding Requirements in a 351 Exchange)
351 Foreign-to-Foreign 351 Exchange - Operating Assets
351 Foreign-to-Foreign 351 Exchange - Stock
351 Outbound 351 Exchange - Stock 367(a) & 367(b) Overlap
304 Outbound Section 304 Transaction - Deemed 351 Exchange
351 Outbound Contribution to Capital - Section 367(c)(2)
351 Outbound 351 Exchange - Domestic Corp Stock (Inversion)
351 Inbound 351 Exchange
Section 355 Spin-Offs, Split-Offs & Split-Ups
Elkhorn Coal (Spin-Off & Purported C Reorganization of Distributing)
Gregory v. Helvering (Spin-Off with Transitory Controlled)
McLaulin (Failed Spin-Off where Distributing Acquired Control of Controlled in a Redemption)
Morris Trust (Spin-off with merger of Distributing)
Rev. Rul. 56-117 (Recapitalization Preceding Split-Off)
Rev. Rul. 57-144 (Tainted Spin-Off - Control Acquired Within 5 Years)
Rev. Rul. 63-260 (No "Control" for Spin-Off Due to Transitory Ownership)
Rev. Rul. 64-102 (Pre-Split-Off Contribution Was Not a Device for the Distribution of E&P)
Rev. Rul. 69-407 (Pre-Spin Recapitalization)
Rev. Rul. 70-434 (Spin-Off Followed by Stock-for-Stock Exchange Qualified as a "B" Reorganization)
Rev. Rul. 71-383 (Pre-Spin Contribution Was Not a Device)
Rev. Rul. 73-236 (REIT Rents Cannot Be Active Business Rents For Spin-Off)
Rev. Rul. 73-237 (Active Business Even With Some Independent Contractors)
Rev. Rul. 79-394 (Active Trade or Business With No [Paid] Employees)
Rev. Rul. 83-142 (Circular Flow of Cash in Foreign Spin-Off)
Rev. Rul. 89-37 (Failed Spin-Off: Control Acquired with Gain Recognized)
Rev. Rul. 89-101 (355 Spin-Off To Reduce Foreign Withholding Taxes))
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Rev. Rul. 2003-79 (Spin-Off & C Reorganization of Controlled)
Rev. Rul. 2007-42, Situation 1 (Spin-Off - 33 1/3 % Interest in Partnership)
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Rev. Rul. 2007-42 Situation 2 (Failed Spin-Off - 20% Interest in Partnership)
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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. 1.355-2(c)(2), Example 1 (355 Spin-Off: Continuity of Interest)
Reg. 1.355-2(c)(2), Example 2 (355 Spin-Off: Continuity of Interest - Pre-Spin Sale of Shares (50%))
Reg. 1.355-2(c)(2), Example 3 (355 Spin-Off: Continuity of Interest - Pre-Spin Sale of Shares (100%))
Reg. 1.355-2(c)(2), Example 4 (355 Spin-Off: Continuity of Interest - Pre-Spin Sale of Shares (80%))
Prop. Reg. 1.355-2(d)(4), Example 1 (Sale After Distribution (Device))
Prop. Reg. 1.355-2(d)(4), Example 2 (Disproportionate Division of Nonbusiness Assets (Device))
Prop. Reg. 1.355-2(d)(4), Example 3 (Proportionate Division of Nonbusiness Assets (Nondevice))
Prop. Reg. 1.355-2(d)(4), Example 4 (Disproportionate Division of Nonbusiness Assets (Nondevice))
Prop. Reg. 1.355-2(d)(4), Example 5 (Nonbusiness Asset Percentage (50-Percent-Owned Group))
Prop. Reg. 1.355-2(d)(4), Example 6 (Nonbusiness Asset Percentage: Partnership Interest)
Prop. Reg. 1.355-2(d)(4), Example 7 (Nonbusiness Asset Percentage: Borrowing From Partnership)
Prop. Reg. 1.355-3(d)(2), Example 1 (Spin-Off Meets Section 355(b) Requirements)
Prop. Reg. 1.355-3(d)(2), Example 2 (Split-Up Meets Section 355(b) Requirements)
Prop. Reg. 1.355-3(d)(2), Example 3 (Spin-Off - DSAG Member)
Prop. Reg. 1.355-3(d)(2), Example 4 (Spin-Off - DSAG Member Acquisition of 368(c) Control)
Prop. Reg. 1.355-3(d)(2), Example 5 (Spin-Off - Segmented CSAG Business)
Prop. Reg. 1.355-3(d)(2), Example 6 (Spin-Off - Segmented DSAG Business)
Prop. Reg. 1.355-3(d)(2), Example 7 (Spin-Off - Failed Segmented Business)
Prop. Reg. 1.355-3(d)(2), Example 8 (Spin-Off - Jointly Owned Partnership)
Prop. Reg. 1.355-3(d)(2), Example 9 (Double Spin-Off: One Qualifies)
Prop. Reg. 1.355-3(d)(2), Example 10 (Spin-Off With Securities and Vacant Land)
Prop. Reg. 1.355-3(d)(2), Example 11 (Spin-Off With Occupied Real Estate)
Prop. Reg. 1.355-3(d)(2), Example 12 (Spin-Off With Occupied Real Estate)
Prop. Reg. 1.355-3(d)(2), Example 13 (Failed Spin-Off -- No Significant Activities)
Prop. Reg. 1.355-3(d)(2), Example 14 (Spin-Off -- Vertical Division -- State Contracts)
Prop. Reg. 1.355-3(d)(2), Example 15 (Spin-Off -- Vertical Division -- Location)
Prop. Reg. 1.355-3(d)(2), Example 16 (Spin-Off -- Horizontal Division -- Research)
Prop. Reg. 1.355-3(d)(2), Example 17 (Spin-Off -- Horizontal Division -- Research)
Prop. Reg. 1.355-3(d)(2), Example 18 (Spin-Off -- Expansion & Vertical Division -- Location)
Prop. Reg. 1.355-3(d)(2), Example 19 (Spin-Off -- Expansion & Horizontal Division -- Internet)
Prop. Reg. 1.355-3(d)(2), Example 20 (Expansion - Acquiring a SAG Member)
Prop. Reg. 1.355-3(d)(2), Example 21 (No Expansion - Acquiring Only 368(c) Control)
Prop. Reg. 1.355-3(d)(2), Example 22 (Partnership - Meaningful/Significant)
Prop. Reg. 1.355-3(d)(2), Example 23 (Partnership - Meaningful/Significant Interest)
Prop. Reg. 1.355-3(d)(2), Example 24 (Partnership - Multiple Significant Interests)
Prop. Reg. 1.355-3(d)(2), Example 25 (Spin-Off & Split-Off -- Separated Management Functions)
Prop. Reg. 1.355-3(d)(2), Example 26 (Purchase of ATB From Related Affiliate Member)
Prop. Reg. 1.355-3(d)(2), Example 27 (Taxable Acquisition & Section 351 Exchange)
Prop. Reg. 1.355-3(d)(2), Example 28 (Tax Free Acquisitions of Businesses)
Reg. 1.367(b)-5(g), Example 1 (Pro-Rata Spin-Off By a CFC)
Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2 (Outbound 351 Exchange & Spin-Off)
Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1 (2003 Outbound 351 Exchange & 2005 Spin-Off)
Reg. 1.367(e)-1, Example (Outbound Spin-Off: Gain to "Distributing")
Temp. Reg. 1.897-5T(c)(3)(ii), Example (Foreign-to-Foreign Spin-off of USRPHC)
Temp. Reg. 1.897-6T(a)(7), Example 5 (Outbound Spin-off by USRPHC)
PLR 200104024 (Domestic Spin-offs of CFCs to 100% Domestic Parent)
PLR 201336012 (Spin-Off of QSub)
Section 356 Additional Consideration
Reg. 1.356-1(d), Example 1 (Stock Exchanged for Stock Plus Boot - Gain)
Reg. 1.356-1(d), Example 2 (Stock Exchanged for Stock Plus Boot - Loss)
Reg. 1.356-1(d), Example 3 (Boot Allocation in Merger - Terms Not Specified)
Reg. 1.356-1(d), Example 4 (Boot Allocation in Merger - Terms Specified)
Reg. 1.356-3(c), Example 1 (Securities Received Treated as "Other Property" (i.e., Boot))
Reg. 1.356-3(c), Example 2 (Excess Principal Treated as "Other Property" (i.e., Boot))
Reg. 1.356-3(c), Example 3 (No Boot If No Excess Principal)
Reg. 1.356-3(c), Example 4 (Excess Principal Treated as "Other Property" (i.e., Boot))
Reg. 1.356-3(c), Example 5 (Excess Principal Treated as "Other Property" (i.e., Boot))
Section 357 Assumption of Liabilities
Lessinger (357(c) & Basis in Taxpayer's Own Note)
Peracchi (357(c) & Basis in Taxpayer's Own Note)
Rev. Rul. 73-257 (Forward Triangular Merger With Liabilities Assumed by Parent & by Subsidiary)
Rev. Rul. 78-330 (Avoiding Section 357(c) in a D Reorganization)
Rev. Rul. 2007-8, Situation 1 (351 Exchange / D Reorg Overlap with Liabilities Exceeding Basis)
Rev. Rul. 2007-8, Situation 2 (351 Exchange / C Reorg Overlap with Liabilities Exceeding Basis)
Section 367 Foreign Corporations
Rev. Rul. 64-155 (Outbound Contribution to Capital)
Rev. Rul. 67-192 (Section 367 Triggers Gain, but not Loss, in Outbound 351 Transaction)
Rev. Rul. 89-103 (Stapling of Interests Triggers a Deemed Inbound F Reorganization)
Notice 2008-10 (Outbound Cash D With a Drop)
Reg. 1.367(a)-1T(c)(3)(A), Example (Partnership Outbound 351 Exchange)
Reg. 1.367(a)-3(b)(2)(ii), Example (Outbound B Reorganization: CFC to Non-CFC [Sec. 367(a) & (b) Overlap])
Temp. Reg. 1.367(a)-3T(e)(3), Example (Outbound Merger Under Section 367(a)(5))
Temp. Reg. 1.367(a)-3T(e)(3), Example Alternate Facts (Outbound Merger Under Section 367(a)(5))
Temp. Reg. 1.367(a)-8T(b)(3)(iv)(D), Example (Outbound B Reorg, Sec 351 and 721 Exchanges - Basis Adjustments)
Temp. Reg. 1.367(a)-8T(d)(1)(ii), Example (Outbound 351 & Sale of Transferred)
Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1 (Outbound 351 & Domestic F Reorganization)
Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1, Alternate Facts (Outbound 351 & Outbound F Reorganization)
Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2 (Outbound 351 Followed by Acquisitive D Reorganization)
Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3 (Outbound 351 Followed by C Reorganization)
Temp. Reg. 1.367(a)-8T(e)(6)(ii), Example (Outbound 351, 332 Liquidation & Disposition of Substantially All Assets)
Temp. Reg. 1.367(a)-8T(f)(1)(iii), Example (Outbound 351 Exchange Followed by Foreign-to-Foreign 351 With Boot)
Temp. Reg. 1.367(a)-8T(g)(1)(iii), Example (Outbound 351 Exchange & Partial Dispositions)
Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 1 (Outbound 351 & Sale of Transferee)
Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 2 (Outbound of Stock, Outbound of Land and Sale of Transferee)
Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1 (Outbound 351 Exchange & Inbound 332 Liquidation)
Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2 (Outbound 351 Exchange & Spin-Off)
Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1 (2003 Outbound 351 Exchange & 2005 Spin-Off)
Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 2 (2003 Outbound 351 & 2005 Foreign-to-Foreign 351)
Temp. Reg. 1.367(a)-9T(e), Example (367(a) Gain Recognition on Certain Outbound 304 Transactions)
Reg. 1.367(b)-1(b)(2), Example (Liquidation into 90% Corporate-Owned Partnership Does Not Qualify Under Sec. 332)
Reg. 1.367(b)-2(d)(3)(i)(A)(2), Example (All E&P Amount Defined)
Reg. 1.367(b)-3(b)(3)(ii), Example 1 (CFC Inbound Section 332 Liquidation With 100% Ownership)
Reg. 1.367(b)-3(b)(3)(ii), Example 2 (CFC Inbound Section 332 Liquidation With 100% Ownership)
Reg. 1.367(b)-3(b)(3)(ii), Example 3 (CFC Inbound Section 332 Liquidation With 80% Ownership)
Reg. 1.367(b)-3(b)(3)(ii), Example 4 (CFC Inbound D Reorganization)
Reg. 1.367(b)-3(b)(3)(ii), Example 5 (Lower Tier CFC Inbound Merger)
Reg. 1.367(b)-3(b)(3)(ii), Example 5 (Old) (Lower Tier CFC Inbound D Reorganization)
Reg. 1.367(b)-3(c)(5), Example 1 (Inbound C Reorganization: <10% Shareholder - All E&P Election)
Reg. 1.367(b)-3(c)(5), Example 2 (Inbound C Reorganization: <10% Shareholder - 50K De Minimis Exception)
Reg. 1.367(b)-4(b)(1)(iii), Example 1 (Foreign-to-Foreign C Reorganization: CFC to Non-CFC)
Reg. 1.367(b)-4(b)(1)(iii), Example 2 (Foreign-to-Foreign C Reorganization: CFC to CFC)
Reg. 1.367(b)-4(b)(1)(iii), Example 3 (Foreign-to-Foreign Triangular C Reorganization: Section 367(a) & (b) Overlap)
Reg. 1.367(b)-4(b)(1)(iii), Example 3A (Foreign-to-Foreign Reverse Triangular Merger: Section 367(a) & (b) Overlap)
Reg. 1.367(b)-4(b)(1)(iii), Example 3B (Foreign-to-Foreign Forward Triangular Merger: Acquiror U.S. Controlled)
Reg. 1.367(b)-4(b)(1)(iii), Example 4 (Outbound C Reorg Triggers Sec. 1248 Amount Inclusion)
Reg. 1.367(b)-4(c)(2), Example (Foreign-to-Foreign B Reorganization: Sec. 1248 Amount Inclusion is Not FPHCI)
Temp. Reg. 1.367(b)-4T(e)(4), Example (367(b) Inclusion on Certain Outbound 304 Transactions)
Reg. 1.367(b)-5(g), Example 1 (Pro-Rata Spin-Off By a CFC)
Temp Reg. 1.367(b)-14T(b)(4), Example (Killer Forward Triangular Merger)
Reg. 1.367(e)-1, Example (Outbound Spin-Off: Gain to "Distributing")
Reg. 1.367(e)-2(b)(1)(ii)(B)(2), Example (Outbound 332 Liquidation: Overall Loss Limitation)
PLR 9533005 (Outbound F Reorganization - Sections 367(a)(5) and 1248(f))
PLR 200448013 (Outbound 332 Liquidation With 80% Domestic Subsidiary Corporation)
PLR 200507009 (Sec. 367 - GRA of Stapled Entity Not Triggered in an "Inbound" F Reorganization)
TAM 200907024 (Network of Contracts Not Foreign Goodwill in Outbound Transfer)
PLR 201348011 (Sec. 367(e)(2): Outbound 332 Liquidation With Assets Remaining in U.S. For 10 Years)
Outbound Forward Triangular Merger With Subsidiaries
Indirect Stock Transfers - Reg. 1.367(a)-3(d)(3) Examples
Reg. 1.367(a)-3(d)(3), Example 1 (Forward Triangular Merger [40%])
Reg. 1.367(a)-3(d)(3), Example 1A (Forward Triangular Merger (40%) Subsidiary in Consol'd Group)
Reg. 1.367(a)-3(d)(3), Example 2 (Reverse Triangular Merger [40%])
Reg. 1.367(a)-3(d)(3), Example 3 (Forward Triangular Merger [55%])
Reg. 1.367(a)-3(d)(3), Example 4 (Forward Triangular Merger & GRA Terminated)
Reg. 1.367(a)-3(d)(3), Example 5 (Triangular B Reorganization)
Reg. 1.367(a)-3(d)(3), Example 5A (Triangular B Reorganization)
Reg. 1.367(a)-3(d)(3), Example 6 (Triangular C Reorganization)
Reg. 1.367(a)-3(d)(3), Example 6A (Outbound C Reorg with Partial Drop)
Reg. 1.367(a)-3(d)(3), Example 6B (Outbound C Reorg with Partial Drop)
Reg. 1.367(a)-3(d)(3), Example 6C (Outbound C Reorg with Partial Drop)
Reg. 1.367(a)-3(d)(3), Example 7 (Triangular C Reorganization with Later 351)
Reg. 1.367(a)-3(d)(3), Example 7A (Triangular C Reorganization with Later 351)
Reg. 1.367(a)-3(d)(3), Example 8 (Outbound Triangular C Reorg)
Reg. 1.367(a)-3(d)(3), Example 8A (Outbound Triangular C Reorg)
Reg. 1.367(a)-3(d)(3), Example 8B (Outbound Triangular C Reorg)
Reg. 1.367(a)-3(d)(3), Example 8C (Outbound Triangular C Reorg)
Reg. 1.367(a)-3(d)(3), Example 9 (Outbound Triangular C Reorg with Partial Drop)
Reg. 1.367(a)-3(d)(3), Example 10 (Outbound Forward Triangular Merger)
Reg. 1.367(a)-3(d)(3), Example 11 (Outbound Reverse Triangular Merger)
Reg. 1.367(a)-3(d)(3), Example 12 (Triangular C Reorganization)
Reg. 1.367(a)-3(d)(3), Example 13 (Successive 351 Exchanges)
Reg. 1.367(a)-3(d)(3), Example 13A (Successive 351 Exchanges)
Reg. 1.367(a)-3(d)(3), Example 14 (Triangular C Reorganization)
Reg. 1.367(a)-3(d)(3), Example 14A (Triangular C Reorganization)
Reg. 1.367(a)-3(d)(3), Example 15 (Forward Triangular Merger)
Reg. 1.367(a)-3(d)(3), Example 16 (Foreign D Reorganization)
Section 368 Corporate Reorganizations
A Reorganizations (Statutory Merger or Consolidation)
A Reorganization
A Reorganization with a drop-down
Forward Triangular Merger
King Enterprises (Two-step Merger)
Norman Scott, Inc. (Valid Mergers of Insolvent Corporations)
Roebling (Continuity of Interest Applies to Statutory Mergers)
Tribune (Taxable Reverse Triangular Merger)
Rev. Rul. 58-93 (A Reorganization With a Drop (But Drop Precedes Merger))
Rev. Rul. 59-296 (Upstream Merger of Insolvent Subsidiary is Not a Section 332 Liquidation))
Video
Rev. Rul. 67-448 (Reverse Triangular Merger Was, in Substance, a B Reorganization)
Rev. Rul. 68-261 (Merger with Drops into Multiple Subsidiaries)
Rev. Rul. 70-223 (Taxable Stock Acquisition & Downstream Merger)
Rev. Rul. 72-327 (Boot in Reorganization, Treated as Dividend, Qualifies for DRD)
Rev. Rul. 72-576 (Remote Continuity: Forward Triangular Merger With a Drop)
Rev. Rul. 73-257 (Forward Triangular Merger With Liabilities Assumed by Parent & by Subsidiary)
Rev. Rul. 74-297 (Merger into Foreign Corporation's Domestic Subsidiary)
Rev. Rul. 74-565 (Reverse Triangular Merger Treated as Triangular B Reorg)
Rev. Rul. 77-307 (Substantially All Properties in Reverse Triangular Merger)
Rev. Rul. 77-428, Situation 1 (Downstream Forward Triangular Merger)
Rev. Rul. 77-428, Situation 2 (Upstream Reverse Triangular Merger)
Rev. Rul. 78-397 (Forward Triangular Merger: Circular Flow of Cash)
Rev. Rul. 79-155 (Reorganization and Changes in Terms of Convertible Securities)
Rev. Rul. 79-250 (Two Reorganizations Not Stepped Together As One)
Rev. Rul. 84-44 (Forward Triangular Merger Not Part of 351 Exchange)
Rev. Rul. 84-104 (Consolidation Treated As Merger In Reverse Triangular Merger)
Rev. Rul. 85-197 (Downstream Merger of Holding Company - COBE Requirement)
Rev. Rul. 87-110 (368 Reorganization of 50% Partner Terminates Partnership))
Video
Rev. Rul. 96-29, Situation 2 (Forward Triangular Merger Followed By F Reorganization)
Rev. Rul. 2001-24 (Forward Triangular Merger with Drop of Acquiror)
Rev. Rul. 2008-25 (Multi-Step Reorganization Was a Qualified Stock Purchase)
Reg. 1.356-1(d), Example 3 (Boot Allocation in Merger - Terms Not Specified)
Reg. 1.356-1(d), Example 4 (Boot Allocation in Merger - Terms Specified)
Reg. 1.367(a)-3(d)(3), Example 1 (Forward Triangular Merger [40%])
Reg. 1.367(a)-3(d)(3), Example 1A (Forward Triangular Merger (40%) Subsidiary in Consol'd Group)
Reg. 1.367(a)-3(d)(3), Example 2 (Reverse Triangular Merger [40%])
Reg. 1.367(a)-3(d)(3), Example 3 (Forward Triangular Merger [55%])
Reg. 1.367(a)-3(d)(3), Example 4 (Forward Triangular Merger & GRA Terminated)
Reg. 1.367(a)-3(d)(3), Example 10 (Outbound Forward Triangular Merger)
Reg. 1.367(a)-3(d)(3), Example 11 (Outbound Reverse Triangular Merger)
Reg. 1.367(a)-3(d)(3), Example 15 (Forward Triangular Merger)
Temp. Reg. 1.367(a)-3T(e)(3), Example (Outbound Merger Under Section 367(a)(5))
Temp. Reg. 1.367(a)-3T(e)(3), Example Alternate Facts (Outbound Merger Under Section 367(a)(5))
Reg. 1.367(b)-3(b)(3)(ii), Example 5 (Lower Tier CFC Inbound Merger)
Temp Reg. 1.367(b)-14T(b)(4), Example (Killer Forward Triangular Merger)
Reg. 1.368-2(b)(1)(iii) Merger Definition Examples
Reg. 1.368-2(b)(1)(iii), Example 1 (Divisive Merger)
Reg. 1.368-2(b)(1)(iii), Example 2 (Merger into Disregarded Entity)
Reg. 1.368-2(b)(1)(iii), Example 3 (S Corp with QSub Merger into Disregarded Entity)
Reg. 1.368-2(b)(1)(iii), Example 4 (Triangular Merger into Disregarded Entity)
Reg. 1.368-2(b)(1)(iii), Example 5 (Merger into Disregarded Entity of a Partnership)
Reg. 1.368-2(b)(1)(iii), Example 6 (Merger of a Disregarded Entity into a Corporation)
Reg. 1.368-2(b)(1)(iii), Example 7 (Merger of a Corporation into a Disregarded Entity/Partnership)
Reg. 1.368-2(b)(1)(iii), Example 8 (Merger Preceded by Sale & Distribution)
Reg. 1.368-2(b)(1)(iii), Example 9 (Conversion of Target to an LLC)
Reg. 1.368-2(b)(1)(iii), Example 10 (Dissolution of Target)
Reg. 1.368-2(b)(1)(iii), Example 11 (Merger of Corporate Partner into a Partnership)
Reg. 1.368-2(b)(1)(iii), Example 12 (State Law Consolidation)
Reg. 1.368-2(b)(1)(iii), Example 13 (Merger Pursuant to Foreign Statutes)
Reg. 1.368-2(b)(1)(iii), Example 14 (Foreign Amalgamation Using Parent Stock)
B Reorganizations (Stock for Stock)
B Reorganization
Video
B Reorganization with a drop-down
Triangular B Reorganization
Foreign-to-Foreign B Reorganization
Outbound B Reorganization - 367(a) & 367(b) Overlap
Outbound B Reorganization - Domestic Corp Target (Inversion)
Inbound B Reorganization - Lower Tier Target
Inbound B Reorganization - First Tier Target
Chapman (Creeping B Reorganization - "Acquisition" Solely for Voting Stock)
Mills (B Reorganization: Cash in Lieu of Fractional Shares)
Turnbow (If No Tax Free Reorganization Exists, Then Full Gain Is Recognized in the Exchange)
Weikel (351 Exchange Followed by B Reorganization)
Rev. Rul. 54-96 (Contribution & Stock Exchange Not a 351 Exchange Nor a B Reorganization)
Rev. Rul. 55-440 (368(c) Control - Preferred Shares Called But Not Yet Surrendered)
Rev. Rul. 56-184 (Pre-B Reorganization Cash Dividends)
Rev. Rul. 56-613 (Failed B Reorganization - Indirect Control))
Video
Rev. Rul. 63-234 (Two Step Exchange Did Not Qualify As B Reorganization (Remote Continuity))
Rev. Rul. 67-448 (Reverse Triangular Merger Was, in Substance, a B Reorganization)
Rev. Rul. 66-112 (B Reorganization with Contingent Consideration)
Rev. Rul. 66-365 (Solely for Voting Stock - Cash in Lieu of Fractional Shares)
Rev. Rul. 67-274 (B Reorganization plus Target Liquidation equals C Reorganization)
Rev. Rul. 68-285 (Dissenting Shareholders Paid Cash via Escrow Account in B Reorg)
Rev. Rul. 68-562 (Acquiror's Shareholder Purchased 50% of Target Prior to B Reorganization)
Rev. Rul. 69-91 (B Reorganization & Cash Purchase of Convertible Debentures)
Rev. Rul. 69-142 (B Reorganization Treated As Separate From Exchange of Debentures)
Rev. Rul. 69-294 (Liquidation & Purported B Reorganization)
Rev. Rul. 70-41 (B Reorganization with Acquisition of Debentures)
Rev. Rul. 70-140 (Purported 351 Followed by B Reorganization)
Rev. Rul. 70-269 (B Reorganization: Substitution of Options)
Rev. Rul. 70-434 (Spin-Off Followed by Stock-for-Stock Exchange Qualified as a "B" Reorganization)
Rev. Rul. 72-354 (Sale of Recently Purchased Stock to Qualify as a B Reorg))
Video
Rev. Rul. 72-522 (Equity Injection for Working Capital Does Not Disqualify B Reorganization))
Video
Rev. Rul. 73-16 (Successive Stock-For-Stock Exchanges Treated a "B" and "Triangular B" Reorganizations)
Rev. Rul. 73-54 (Acquiror's Payment of reorganization Expenses in a B or C Reorganization)
Rev. Rul. 74-564 (Merger of Transitory Entity Treated as B Reorganization)
Rev. Rul. 74-565 (Reverse Triangular Merger Treated as Triangular B Reorg)
Rev. Rul. 75-33 (Contingent Dividends on Convertible Preferred Stock in a B Reorganization)
Rev. Rul. 75-360 (Cash Redemption & Share Acquisition Treated as Busted B Reorganization)
Rev. Rul. 75-456 (B Reorg With Contingent Consideration Followed by F Reorg)
Rev. Rul. 76-223 (Voting Rights Added to Qualify Exchange as a B Reorganization)
Rev. Rul. 78-408 (B Reorganization Treated As Separate From Exchange of Warrants)
Rev. Rul. 79-4 (Acquiror Repayment of Debt Guaranteed by Target Shareholder is Boot in Purported B Reorg)
Rev. Rul. 79-89 (Acquiror Repayment of Debt Guaranteed by Target Shareholder is Not Boot in B Reorg)
Rev. Rul. 98-10 (B Reorganization with Exchange of Securities)
Notice 2007-48 (Killer B Transaction)
Reg. 1.367(a)-3(d)(3), Example 5 (Triangular B Reorganization)
Reg. 1.367(a)-3(d)(3), Example 5A (Triangular B Reorganization)
Reg. 1.367(a)-3(b)(2)(ii), Example (Outbound B Reorganization: CFC to Non-CFC [Sec. 367(a) & (b) Overlap])
Temp. Reg. 1.367(a)-8T(b)(3)(iv)(D), Example (Outbound B Reorg, Sec 351 and 721 Exchanges - Basis Adjustments)
Reg. 1.367(b)-4(c)(2), Example (Foreign-to-Foreign B Reorganization: Sec. 1248 Amount Inclusion is Not FPHCI)
Temp. Reg. 1.897-6T(a)(7), Example 4 (Inbound B Reorganization of a USRPHC)
Reg. 1.1248-8(b)(7), Example 7 (Section 1248 Gain - Sale After B Reorganization)
Reg. 1.1361-4(a)(2)(ii), Example 2 (Stock for Stock Exchange & QSub Election)
C Reorganizations (Stock for Assets)
C Reorganization
C Reorganization with a drop-down
C Reorganization - Boot Relaxation Rule
Triangular C Reorganization
Foreign-to-Foreign C Reorganization - Lower Tier Target
Foreign-to-Foreign C Reorganization - First Tier Target
Outbound C Reorganization - No Inversion
Inbound C Reorganization - Lower Tier Target
Inbound C Reorganization - First Tier Target
Bausch & Lomb Inc. (Upstream C Reorg Not Solely for Voting Stock)
Douglas (Reorganization That Took 5 Years to Complete)
Elkhorn Coal (Spin-Off & Purported C Reorganization of Distributing)
Southwest Consolidated (Warrants are not voting stock / "Solely Leaves no Leeway")
Rev. Rul. 56-345 (C Reorganization & Subsequent Redemption Not Integrated Transactions)
Rev. Rul. 57-518 (C Reorganization Substantially All of the Properties)
Rev. Rul. 64-73 (C Reorganization - Part of Target's Assets Transferred Directly to Acquiror's Grandchild)
Rev. Rul. 67-274 (B Reorganization plus Target Liquidation equals C Reorganization)
Rev. Rul. 68-357 (Section 351 Exchange Combined with C Reorganizations)
Rev. Rul. 68-637 (C Reorganization: Warrants and Options)
Rev. Rul. 69-265, Situation 1 (Stock Convertible Into Parent Shares Busted Triangular C Reorganization)
Rev. Rul. 69-265, Situation 2 (Stock Convertible Into Parent Shares Okay for Triangular C Reorganization)
Rev. Rul. 70-107 (Parent Assumption of Liabilities is Boot in Purported Triangular C Reorg)
Rev. Rul. 70-224 (C Reorganization - Assets Transferred Directly to Subsidiary, But Liabilities to Acquiror)
Rev. Rul. 70-271, Situation 1 (C Reorg: Gain on Stock Used To Discharge Liabilities)
Rev. Rul. 70-271, Situation 2 (C Reorg: Gain on Stock Used To Discharge Liabilities)
Rev. Rul. 70-271, Situation 3 (C Reorg: Shareholders Assume Corp Liabilities)
Rev. Rul. 72-405 (Forward Triangular Merger & Liquidation of Transitory Subsidiary is a C Reorganization)
Rev. Rul. 73-54 (Acquiror's Payment of reorganization Expenses in a B or C Reorganization)
Rev. Rul. 73-102 (C Reorg with Cash to Dissenting Shareholders (Boot Relaxation Rule))
Rev. Rul. 75-450 (C Reorg: Shareholders Assume Corp Liabilities)
Rev. Rul. 76-123 (Section 351 Exchange Combined With C Reorganization)
Rev. Rul. 78-47 (Downstream C Reorganization)
Rev. Rul. 78-130 (Outbound 351 & Asset Reorg Recast as a Triangular C Reorg)
Rev. Rul. 81-32 (Foreign-to-Foreign C Reorg - CFC to Non-CFC: Sec. 1248(b) Lim. Applies to Deemed Div)
Rev. Rul. 87-110 (368 Reorganization of 50% Partner Terminates Partnership))
Video
Rev. Rul. 88-48 ("Sub-All" In C Reorganization With 50% of Assets Sold)
Rev. Rul. 2003-79 (Spin-Off & C Reorganization of Controlled)
Rev. Rul. 2007-8, Situation 2 (351 Exchange / C Reorg Overlap with Liabilities Exceeding Basis)
Rev. Rul. 2008-25 (Multi-Step Reorganization Was a Qualified Stock Purchase)
Rev. Rul. 2015-09 (Outbound 351 & Asset Reorg - Form Respected (No Longer Recast as a Triangular C Reorg))
Reg. 1.368-2(d)(4)(ii), Example 1 (Repeal of Bausch & Lomb Doctrine: Upstream C Reorg)
Reg. 1.368-2(d)(4)(ii), Example 2 (Failed Upstream C Reorganization)
Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3 (Outbound 351 Followed by C Reorganization)
Reg. 1.367(b)-3(c)(5), Example 1 (Inbound C Reorganization: <10% Shareholder - All E&P Election)
Reg. 1.367(b)-3(c)(5), Example 2 (Inbound C Reorganization: <10% Shareholder - 50K De Minimis Exception)
Reg. 1.367(b)-4(b)(1)(iii), Example 1 (Foreign-to-Foreign C Reorganization: CFC to Non-CFC)
Reg. 1.367(b)-4(b)(1)(iii), Example 2 (Foreign-to-Foreign C Reorganization: CFC to CFC)
Reg. 1.367(b)-4(b)(1)(iii), Example 4 (Outbound C Reorg Triggers Sec. 1248 Amount Inclusion)
Reg. 1.367(a)-3(d)(3), Example 6 (Triangular C Reorganization)
Reg. 1.367(a)-3(d)(3), Example 6A (Outbound C Reorg with Partial Drop)
Reg. 1.367(a)-3(d)(3), Example 6B (Outbound C Reorg with Partial Drop)
Reg. 1.367(a)-3(d)(3), Example 6C (Outbound C Reorg with Partial Drop)
Reg. 1.367(a)-3(d)(3), Example 7 (Triangular C Reorganization with Later 351)
Reg. 1.367(a)-3(d)(3), Example 7A (Triangular C Reorganization with Later 351)
Reg. 1.367(a)-3(d)(3), Example 8 (Outbound Triangular C Reorg)
Reg. 1.367(a)-3(d)(3), Example 8A (Outbound Triangular C Reorg)
Reg. 1.367(a)-3(d)(3), Example 8B (Outbound Triangular C Reorg)
Reg. 1.367(a)-3(d)(3), Example 8C (Outbound Triangular C Reorg)
Reg. 1.367(a)-3(d)(3), Example 9 (Outbound Triangular C Reorg with Partial Drop)
Reg. 1.367(a)-3(d)(3), Example 12 (Triangular C Reorganization)
Reg. 1.367(a)-3(d)(3), Example 14 (Triangular C Reorganization)
Reg. 1.367(a)-3(d)(3), Example 14A (Triangular C Reorganization)
Reg. 1.1248-8(b)(7), Example 4 (Section 1248 Gain - Sale After Foreign to Foreign C Reorganization)
Reg. 1.1248-8(b)(7), Example 5 (Section 1248 Gain - Sale After Triangular C Reorganization)
Reg. 1.1248-8(b)(7), Example 6 (Section 1248 Gain - Sale After Triangular C Reorganization)
Reg. 1.1248-8(b)(7), Example 8 (Section 1248 Gain - Sale After Upstream C Reorganization)
Reg. 1.1361-4(a)(2)(ii), Example 2 (Stock for Stock Exchange & QSub Election)
PLR 200952032 (Divisive C Reorganization)
D Reorganizations (Asset Transfer & Control) (Acquisitive)
D Reorganization (acquisitive - i.e., not a 355 type transaction)
D Reorganization with a drop-down
American Manufacturing (Outbound D Reorganization)
James Armour, Inc. (Intercompany Sale of Assets & Liquidation was a D Reorganization)
Atlas Tool (D Reorganization with Boot)
Davant (D / F Reorganization with Strawman)
Douglas (Reorganization That Took 5 Years to Complete)
Morgan (Liquidation - Reincorporation -- Meaningless Gesture)
Smothers (Liquidation - Reincorporation / D Reorganization with Boot)
Warsaw Photographic Associates, Inc. (Purported D Reorg: No Meaningless Gesture if No Identity of Shareholders)
Yoc Heating (85% Stock Purchase Followed By Taxable Reorganization)
Rev. Rul. 57-465 (Downstream Merger of Foreign Corporation was a D Reorganization)
Rev. Rul. 67-202 (Contribution & Liquidation Was An Asset Reorganization & Section 269 Did Not Apply)
Rev. Rul. 70-240 (Asset Sale & Liquidation Treated as D Reorganization)
Rev. Rul. 74-387 (Section 902 Deemed Paid Credits in D Reorganization With Boot)
Rev. Rul. 75-161 (D Reorganization with Liabilities Exceeding Basis)
Rev. Rul. 75-383 (Inbound D Reorganization))
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Rev. Rul. 78-130 (Outbound 351 & Asset Reorg Recast as a Triangular C Reorg)
Rev. Rul. 78-330 (Avoiding Section 357(c) in a D Reorganization)
Rev. Rul. 79-289 (D & F Reorganization with Liabilities Exceeding Basis)
Rev. Rul. 87-110 (368 Reorganization of 50% Partner Terminates Partnership))
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Rev. Rul. 2002-85 (D Reorganization with a Drop)
Rev. Rul. 2004-83 (Related Stock Purch. & Liquidation Treated as D Reorganization)
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Rev. Rul. 2007-8, Situation 1 (351 Exchange / D Reorg Overlap with Liabilities Exceeding Basis)
Notice 2008-10 (Outbound Cash D With a Drop)
Rev. Rul. 2015-10 (Triple Drop and Check - Two 351s Followed by a D Reorg)
Reg. 1.367(a)-3(d)(3), Example 16 (Foreign D Reorganization)
Reg. 1.367(b)-3(b)(3)(ii), Example 4 (CFC Inbound D Reorganization)
Reg. 1.367(b)-3(b)(3)(ii), Example 5 (Old) (Lower Tier CFC Inbound D Reorganization)
Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2 (Outbound 351 Followed by Acquisitive D Reorganization)
Reg. 1.368-2(l)(3), Example 1 (Cash D Reorganization)
Reg. 1.368-2(l)(3), Example 2 (Cash D Reorganization [Related Shareholders])
Reg. 1.368-2(l)(3), Example 3 (Cash D Reorganization [Affiliated Group])
Reg. 1.368-2(l)(3), Example 4 (Cash D Reorganization [De Minimis Ownership])
Reg. 1.368-2(l)(3), Example 5 (Cash D Reorganization ["Vanilla" Preferred Stock])
Reg. 1.368-2(l)(3), Example 6 (Failed Cash D Reorganization [No Shareholder Identity])
Temp. Reg. 1.897-5T(c)(4)(iv), Example 1 (Inbound D Reorganization: USRPI - Statutory Exception)
Temp. Reg. 1.897-5T(c)(4)(iv), Example 2 (Inbound D Reorganization: USRPI - Statutory Exception)
Temp. Reg. 1.897-5T(c)(4)(iv), Example 3 (Inbound D Reorganization: USRPI - Regulatory Limitation)
Temp. Reg. 1.897-5T(c)(4)(iv), Example 4 (Inbound D Reorganization: USRPI - 897(i) Election)
Reg. 1.1361-4(a)(2)(ii), Example 3 (Contribution & QSub Election - Drop & Check)
E Reorganizations (Recapitalization)
Neustadt's Trust et. al (Recapitalization: Non-Taxable Exchange of Bonds for Bonds)
Rev. Rul. 56-117 (Recapitalization Preceding Split-Off)
Rev. Rul. 56-654 (Corporate Charter Amendment Deemed a Recapitalization)
Rev. Rul. 69-135 (Conversion of Bonds of One Corp Into Stock of Another Corp)
Rev. Rul. 69-407 (Pre-Spin Recapitalization)
Rev. Rul. 72-57 (Reverse Stock Split Was A Recapitalization))
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Rev. Rul. 72-265 (No Gain / Loss on Conversion of Convertible Debenture)
Rev. Rul. 74-269 (Recapitalization of Common For Preferred)
Rev. Rul. 77-479 (Recapitalization Prior to IPO)
Rev. Rul. 86-25 (Recapitalization - Exchange of Common for Common & Preferred)
F Reorganizations
Davant (D / F Reorganization with Strawman)
Yoc Heating (85% Stock Purchase Followed By Taxable Reorganization)
Rev. Rul. 58-422 (Merger of Parent and its Subsidiaries into Single NewCo is an "F" Reorg & Two 332 Liquidations)
Rev. Rul. 64-250 ("F" Reorganization Did Not Terminate S Corp Election)
Rev. Rul. 66-171 (Corporate Name Change Is A Section 1036 Exchange)
Rev. Rul. 68-349 (Failed 351 Exchange - Lack of Control / Included an F Reorganization)
Rev. Rul. 69-413 (Parent of Acquiror Not A Party to A Purported F Reorganization)
Rev. Rul. 72-420 (Conversion from N.V. to B.V. Is A Section 1036 Exchange))
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Rev. Rul. 75-456 (B Reorg With Contingent Consideration Followed by F Reorg)
Rev. Rul. 79-150 (Conversion of Brazilian "S.A." to "Limitada"))
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Rev. Rul. 79-289 (D & F Reorganization with Liabilities Exceeding Basis)
Rev. Rul. 88-25 (Domestication is an F Reorganization))
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Rev. Rul. 89-103 (Stapling of Interests Triggers a Deemed Inbound F Reorganization)
Rev. Rul. 96-29, Situation 1 (F Reorganization Followed By IPO)
Rev. Rul. 96-29, Situation 2 (Forward Triangular Merger Followed By F Reorganization)
Rev. Rul. 2004-85 ("F" Reorganization of an S Corp Did Not Terminate QSub Election of Subsidiary)
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Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1 (Outbound 351 & Domestic F Reorganization)
Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1, Alternate Facts (Outbound 351 & Outbound F Reorganization)
Reg. 1.1361-5(b)(3) Example 8 ("F" Reorganization Upon S Corp Merger into its QSub)
PLR 9533005 (Outbound F Reorganization - Sections 367(a)(5) and 1248(f))
PLR 200507009 (Sec. 367 - GRA of Stapled Entity Not Triggered in an "Inbound" F Reorganization)
PLR 200803005 (Inbound F Reorganization With U.S. Branch & USRPIs)
PLR 201007043 (Downstream "F" Reorganization of S Corp into QSub)
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PLR 201122002 (Migration, "Uncheck" of DE & Downstream Merger into DE Treated as F Reorganization)
PLR 201328003 (Deemed Distribution & Contribution with Circular Flow of Cash (Plus "F" Reorganization))
PLR 201432002 (No Inversion as a Result of an F Reorganization & an IPO)
Continuity of Interest
Bashford (Remote Continuity of Interest)
Clark (Boot Treated as Received in Hypothetical Redemption)
Groman (Remote Continuity of Interest)
LeTulle v. Scofield (No Continuity of Interest With Only the Receipt of Cash & Bonds)
McDonald's Restaurants (Post-Merger Continuity of Interest)
John A. Nelson Co. (Continuity of Interest: 38.5% of Non-Voting Preferred Stock)
Pinellas Ice (Short-Term Notes Not Treated As Securities - No Continuity of Interest)
Roebling (Continuity of Interest Applies to Statutory Mergers)
J.E. Seagram (Pre-Acquisition Continuity of Interest in Multi-Step Forward Triangular Merger)
Yoc Heating (85% Stock Purchase Followed By Taxable Reorganization)
Rev. Rul. 66-224 (Continuity of Interest with Different Consideration to Different Shareholders)
Rev. Rul. 69-6 (No COI for Merger of Stock S&L into Non-Stock S&L)
Rev. Rul. 72-576 (Remote Continuity: Forward Triangular Merger With a Drop)
Rev. Rul. 99-58 (Continuity of Interest With Stock Repurchases)
Rev. Rul. 2001-26, Situation 1 (Two Step Reverse Triangular Merger)
Continuity of Business Enterprise ("COBE")
Rev. Rul. 63-29 (COBE: Acquiror Pre-Reorg Sale of its Assets for Cash)
Rev. Rul. 81-92 (No COBE for All Cash Target in Purported B Reorganization)
Rev. Rul. 81-247, Situation 1 (COBE - Merger With a Drop of All Assets)
Rev. Rul. 81-247, Situation 2 (COBE - Merger With a Drop of Some Assets)
Rev. Rul. 85-197 (Downstream Merger of Holding Company - COBE Requirement)
Rev. Rul. 87-76 (COBE for an Investment Company)
Reg. 1.368-1(d)(5), Example 1 (COBE - - One of Three Lines of Business Continued)
Reg. 1.368-1(e)(8), Example 10 (Creditor COI in Insolvency Reorganization)
International
American Manufacturing (Outbound D Reorganization)
Rev. Rul. 74-297 (Merger into Foreign Corporation's Domestic Subsidiary)
Rev. Rul. 74-598 (Ownership Attribution - Reg. 1.1502-34 & Section 332)
Rev. Rul. 75-383 (Inbound D Reorganization))
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Rev. Rul. 83-142 (Circular Flow of Cash in Foreign Spin-Off)
Rev. Rul. 88-25 (Domestication is an F Reorganization))
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Rev. Rul. 89-101 (355 Spin-Off To Reduce Foreign Withholding Taxes)
Notice 2005-74, Example 1 (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferor)
Notice 2005-74, Example 2 (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferee)
Notice 2005-74, Example 3 (Tax Free Reorganization Impact on Gain Recognition Agreement - Transferred)
Notice 2006-85 (Purchase of Parent Stock in Triangular Reorganizations Involving Foreign Corporations)
Section 453 Installment Sales
Rev. Rul. 67-70 (Transfer of an Installment Note to a Grantor Trust Was Not a Disposition)
Rev. Rul. 67-167 (Transfer of an Installment Note to a Nongrantor Trust Was a Disposition)
Rev. Rul. 73-157, Situation 1 (Installment Sale Method Not Available When Sold Thru Son As Conduit)
Rev. Rul. 73-157, Situation 2 (Installment Sale Method Not Available When Sold Thru Corp As Conduit)
Prop. Reg. 1.453-1(f)(2)(iv), Example 1 (Installment Obligation Received in Forward Triangular Merger)
Sections 641 - 684 Trusts
Rev. Rul. 68-183 (Sale to Trust Treated as Contribution to Trust)
Rev. Rul. 81-6 (Child Beneficiary Treated as Part Owner of Trust Under Sec. 678)
Rev. Rul. 85-13 (Grantor Trust Not Treated as Separate Entity)
Rev. Rul. 85-60 (Foreign "Simple" Trust as a Partner in a U.S. Partnership)
Rev. Rul. 91-6 (Accumulated Distribution After Domestication of Foreign Trust)
Section 643(h) Trust Distributions Thru Intermediaries
Reg. 1.643(h)-1(g), Example 1 (Distribution Thru Intermediary With Tax Avoidance Purpose)
Reg. 1.643(h)-1(g), Example 2 (Presumed Tax Avoidance Purpose With Related Intermediary)
Reg. 1.643(h)-1(g), Example 3 (Tax Avoidance Presumption Rebutted With Related Intermediary)
Reg. 1.643(h)-1(g), Example 4 (Distribution Thru Intermediary With Tax Avoidance Purpose)
Reg. 1.643(h)-1(g), Example 5 (Presumed Tax Avoidance Purpose With Related Intermediary)
Reg. 1.643(h)-1(g), Example 6 (Indirect Loan from Foreign Trust)
Reg. 1.643(h)-1(g), Example 7 (Tax Avoidance Presumption Rebutted With Related Intermediary)
Reg. 1.643(h)-1(g), Example 8 (Intermediary As Agent of Trust; Increase in FMV)
Reg. 1.643(h)-1(g), Example 9 (Intermediary As Agent of U.S. Person; Increase in FMV)
Reg. 1.643(h)-1(g), Example 10 (Intermediary As Agent of Trust; Decrease in FMV)
Reg. 1.643(h)-1(g), Example 11 (Intermediary As Agent of U.S. Person; Decrease in FMV)
Section 673 Section 673 Reversionary Interests
Rev. Rul. 67-70 (Transfer of an Installment Note to a Grantor Trust Was Not a Disposition)
Rev. Rul. 67-167 (Transfer of an Installment Note to a Nongrantor Trust Was a Disposition)
Section 674 Section 674 Power to Control Beneficial Enjoyment
Buck (Pre-1954 Code: Grantor Trust Due to Retained Sprinkle Power)
Carson (Grantor Held Power to Sprinkle Income Among Beneficiaries)
Reg. 1.674(b)-1(b)(5)(iii), Example 1 (Grantor Holds Power to Distribute Corpus, Limited By a Reasonably Definite Standard)
Reg. 1.674(b)-1(b)(5)(iii), Example 2 (Grantor Holds Power to Distribute Corpus, Not Limited By a Reasonably Definite Standard)
Reg. 1.674(b)-1(b)(5)(iii), Example 3 (Grantor Holds Power to Distribute Corpus to Current Income Beneficiaries)
Section 679 Foreign Trusts With U.S. Beneficiaries
Reg. 1.679-3(b)(2), Example (Domestic Grantor Trust Transfer to Foreign Trust)
Reg. 1.679-3(c)(5), Example 1 (Intermediary Transfer to Foreign Trust)
Reg. 1.679-3(c)(5), Example 2 (Delayed Intermediary Transfer to Foreign Trust)
Reg. 1.679-3(c)(5), Example 3 (Indirect Loan to Foreign Trust)
Reg. 1.679-3(c)(5), Example 4 (Indirect Loan to Foreign Trust)
Reg. 1.679-3(d)(2), Example 1 (Constructive Transfer to Foreign Trust: Debt Payment)
Reg. 1.679-3(d)(2), Example 2 (Constructive Transfer to Foreign Trust: Liability Assumption)
Reg. 1.679-3(e)(5), Example 1 (Deemed Transfer to a Foreign Trust: Guarantee of Loan)
Reg. 1.679-3(e)(5), Example 2 (Deemed Transfer to a Foreign Trust: Guarantee of U.S. Lender's Loan)
Reg. 1.679-3(f)(2), Example 1 (Deemed Transfers Thru a Foreign Grantor Trust with U.S. Beneficiaries)
Reg. 1.679-3(f)(2), Example 2 (Deemed Transfers Thru a Foreign Nongrantor Trust with Foreign Beneficiaries)
Reg. 1.679-3(f)(2), Example 3 (No Deemed Transfer Thru Foreign Trust)
Reg. 1.679-4(b)(2)(ii), Example (Transfer of Property to Foreign Trust for Partial Consideration)
Reg. 1.679-4(d)(7), Example 1 (Demand Note Is Not a Qualified Obligation)
Reg. 1.679-4(d)(7), Example 2 (Private Annuity for Life Is Not a Qualified Obligation)
Reg. 1.679-4(d)(7), Example 3 (Loan From Unrelated Party to a Foreign Trust Meets FMV Exception)
Reg. 1.679-4(d)(7), Example 4 (Transfer of Property to Foreign Trust for 10 year Term Obligation)
Reg. 1.679-4(d)(7), Example 5 (Transfer of Property to Foreign Trust for 3 Year Term Obligation)
Reg. 1.679-5(c), Example 1 (Pre-Immigration Trust - NRA Becomes Resident Alien)
Reg. 1.679-5(c), Example 2 (Pre-Immigration Trust - NRA Loses Power to Revest & Then Becomes RA)
Reg. 1.679-6(c), Example (Outbound Migration of Domestic Trust)
Section 684 Gain on Transfers to Foreign Trusts & Estates
Reg. 1.684-1(d), Example 1 (Gain on Transfer of Property to Nongrantor Foreign Trust)
Reg. 1.684-1(d), Example 2 (Gain (But Not Loss) on Transfers to Nongrantor Foreign Trust)
Reg. 1.684-1(d), Example 3 (Gain on Transfer to Nongrantor Foreign Trust for Partial Consideration)
Reg. 1.684-1(d), Example 4 (Gain on Transfer to Nongrantor Foreign Trust for Private Annuity)
Reg. 1.684-1(d), Example 5 (Gain on Transfer to Related Nongrantor Foreign Trust for Qualified Obligation)
Sections 701 - 776 Partnerships / Subchapter K
Allison ("Joint Venture" Was Not a Partnership)
Armstrong v. Phinney (Partner Can Be Considered An Employee of the Partnership for the Convenience of Employer Rule)
Basye (Partnership Attempt to Deflect Compensation to Retirement Plan)
Canal Corp. (Disguised Sale to Partnership Under Section 707(a)(2)(B)
Chisholm (Transfer to Partnership and Partnership Sale - Form Respected)
Culbertson (Family Partnership)
Forsythe (Special Allocation Allowed Only to the Extent of EROL)
Jade Trading LLC (Son of BOSS - Currency Spread Transaction)
Madison Gas & Electric Co. (Tenancy-In-Common of Nuclear Power Plant was a Partnership)
Podell (Real Estate Joint Venture Was A Partnership)
Rev. Rul. 70-253 (Payment of Compensation by a Partner to Partnership Employee Deductible under 162(a)))
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Rev. Rul. 71-141 (Deemed Paid Foreign Tax Credits Through A Partnership))
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Rev. Rul. 72-135 (Nonrecourse Loans Recharacterized as Contributions to Capital)
Rev. Rul. 72-350 (Equity Advance Creates No Partner Debt Basis)
Rev. Rul. 75-374 (Co-Ownership Not a Partnership With Only Customary Services For Maintenance & Repair)
Rev. Rul. 83-156 (351 Followed by 721)
Rev. Rul. 84-111, Situation 1 (Partnership Conversion to Corporation: Assets Down & Stock Up))
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Rev. Rul. 84-111, Situation 2 (Partnership Conversion to Corporation: Assets Up & Assets Down))
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Rev. Rul. 84-111, Situation 3 (Partnership Conversion to Corporation: Partnership Interests Down))
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Rev. Rul. 86-73 (Effect of 754 Election on Technical Termination of Partnership)
Rev. Rul. 86-138 (Separate Statement of Items for Tiered Partnerships))
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Rev. Rul. 90-112 (Investment in U.S. Property Through Partnership))
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Rev. Rul. 91-32, Situation 1 (Nonres. Partner Disposed of P'ship Engaged in a Trade or Business in the U.S.)
Rev. Rul. 99-5, Situation 1 (Disregarded Entity to Partnership - Sale)
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Rev. Rul. 99-5, Situation 2 (Disregarded Entity to Partnership - Contribution)
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Rev. Rul. 99-6, Situation 1 (Partnership to Disregarded Entity - Member Purchase)
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Rev. Rul. 99-6, Situation 2 (Partnership to Disregarded Entity - Third Party Purchase)
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Rev. Rul. 2004-59 (Partnership Conversion to Corporation - Contribution Followed by Distribution)
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Rev. Rul. 2007-40 (Guaranteed Payment Obligation Satisfied With Property Triggers Gain/Loss)
Rev. Rul. 2007-42 Situation 2 (Failed Spin-Off - 20% Interest in Partnership)
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Reg. 1.367(b)-1(b)(2), Example (Liquidation into 90% Corporate-Owned Partnership Does Not Qualify Under Sec. 332)
Reg. 1.368-2(b)(1)(iii), Example 5 (Merger into Disregarded Entity of a Partnership)
Reg. 1.368-2(b)(1)(iii), Example 7 (Merger of a Corporation into a Disregarded Entity/Partnership)
Reg. 1.368-2(b)(1)(iii), Example 11 (Merger of Corporate Partner into a Partnership)
Reg. 1.704-3(b)(2), Example 1 (Traditional Method of Making 704(c) Allocations)
Reg. 1.704-3(c)(4), Example 1 (Traditional Method with Curative Allocations for Making 704(c) Allocations)
Reg. 1.707-1(c), Example 1 (Fixed Guaranteed Payment For Services)
Reg. 1.707-1(c), Example 2 (Minimum Allocation of Partnership Income as Guaranteed Payment)
Reg. 1.707-1(c), Example 3 (Fixed Guaranteed Payment & 30% of Loss)
Reg. 1.707-1(c), Example 4 (Fixed Guaranteed Payment & Capital Gains)
Reg. 1.701-2(d), Example 3 (Check-the-Box Planning to Get 901 Credits and to Avoid 10/50 Basket)
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Reg. 1.722-1, Example 1 (Basis of Contributing Partner's Interest With Liabilities Assumed)
Reg. 1.722-1, Example 2 (Gain on Contribution Into Partnership With Liabilities Assumed)
Reg. 1.954-3(a)(6)(ii), Example (Manufacturing by Partnership Attributed to Partner)
Reg. 1.1032-3(e), Example 3 (Partnership Exchange of Grandparent Stock for a Truck)
PLR 200832024 (No 956 Inclusion For Foreign Partnership With U.S. Assets)
957 U.S. Partnership vs. Foreign Partnership (CFC vs. Non-CFC)
Section 831 Property For Services
Rev. Rul. 2007-49, Situation 1 (Vested Stock to Nonvested Stock with No Exchange)
Rev. Rul. 2007-49, Situation 2 (Vested Stock to Nonvested Stock In Tax-Free Reorg Exchange)
Section 861 Source of Income
Boulez (Payments for Personal Services or for Royalties?)
British Timken Ltd. (Sales Commissions Sourced to Location of Sales Activities)
Goosen (Golfer Endorsement Fees: Part Royalties & Part Services, Part U.S. Source & Part Foreign Source)
Hawaiian Philippine Co. (Processed Sugar Payment In-kind for Manufacturing Services)
Miller (No Look-Thru for Sourcing of Back to Back Services Payments)
Rev. Rul. 60-55 (Sales Commissions Sourced to Location of Sales Activities)
Rev. Rul. 68-443 (Foreign Trademark Royalties Are Foreign Source Income)
Notice 2006-76, Example 2 (Software as a Service ("SaaS") Income Was Foreign Source Income)
Rev. Rul. 2009-14, Situation 3 (Death Benefits Paid to Foreign Corporation Were U.S. Source FDAP)
Reg. 1.861-4(b)(1)(ii), Example (Compensation For Services Sourced Based on Payroll Costs)
Reg. 1.861-18(h), Example 1 (Shrink-Wrap License Sold on Disk Treated as Copyrighted Article)
Reg. 1.861-18(h), Example 2 (Shrink-Wrap License Sold Over Internet Treated as Copyrighted Article)
Reg. 1.861-18(h), Example 3 (Use of Computer Disk for 1 Week Treated as Lease of Copyrighted Article)
Reg. 1.861-18(h), Example 4 (Use of Computer Program Downloaded Over Internet Treated as Lease of Copyrighted Article)
Reg. 1.861-18(h), Example 5 ("License" For 3 Annual Payments Treated as Sale of Copyright Rights)
Reg. 1.863-7(d), Example (Source of Notional Principal Contract Income)
PLR 9142032 (Gain on Sale of Foreign Partnership Was Attributed to a Foreign Office For 865 Sourcing Rule If 10% Foreign Tax Paid)
PLR 9612017 (Gain on Sale of S Corporations Was Foreign Source Income)
PLR 200620016 (Breach of Contract Payments Were Foreign Source Income Under the Origin of the Claim Doctrine)
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Section 864 U.S. Trade or Business / Permanent Establishment
Adda (Trading Commodities Thru An Agent in the U.S.)
Amalgamated Dental Co. Ltd. (Purchaser-Seller Relationship Did Not Cause Purch'r to be Engaged in a U.S. Trade or Business)
De Amodio (U.S. Rental Properties Were A U.S. Trade or Business but not a Permanent Establishment)
Balanovski (Argentine Partnership Engaged in U.S. Trade or Business)
Donroy (Foreign Limited Partner In U.S. Limited Partnership - Permanent Establishment)
European Naval Stores Co. (Foreign Corporation Not Engaged in U.S. Trade or Business)
Goosen (Golfer Endorsement Fees: Part Royalties & Part Services, Part U.S. Source & Part Foreign Source)
Grecian Magnesite Mining (Foreign Partner's Gain on Sale of U.S. Partnership Interest Not Effectively Connected Income)
Handfield (Canadian Manufacturer Had a Permanent Establishment in the U.S.)
Hawaiian Philippine Co. (Processed Sugar Payment In-kind for Manufacturing Services)
Inverworld (Cayman Island Company Was Engaged in a U.S. Trade or Business and Had U.S. ECI)
Johnston (Nonresident Alien Member of Partnership Which is Engaged In A U.S. Trade or Business)
Lewenhaupt (Swedish Count Engaged in U.S. Real Estate Business)
Linen Thread Co. (Two U.S. Sales Did Not Create U.S. Trade or Business)
Pasquel (Isolated U.S. Loan Did Not Cause NRA To Be Engaged in U.S. Trade or Business)
Pinchot (U.K. Citizen Engaged in U.S. Real Estate Business)
The Scottish American Investment Co., Ltd. (Investment Activities Did Not Rise to Level of U.S. Trade or Bus.)
Spermacet Whaling (Whaling Expedition Was Not Engaged in a U.S. Trade or Business)
Taisei Fire (U.S. Agent of Japanese Insurance Companies was an Independent Agent)
Unger (Foreign Limited Partner in U.S. Partnership had U.S. Permanent Establishment)
Vitale (Partner in Limited Partnership Engaged in U.S. Trade or Business)
Rev. Rul. 70-424 (Domestic Corp is Foreign Corp's Agent)
Rev. Rul. 81-78 (Profits Not Attributable to a U.S. Permanent Establishment)
Rev. Rul. 85-60 (Foreign "Simple" Trust as a Partner in a U.S. Partnership)
Rev. Rul. 86-154, Situation 1 (Banking: Loans Attributable to U.S. Office Where the Office Actively & Materially Participates in Soliciting and Negotiating)
Rev. Rul. 86-154, Situation 2 (Banking: Loan Not Attributable to U.S. Office Where Foreign Home Office Evaluates & Approves Related Party Loan)
Rev. Rul. 86-154, Situation 3 (Banking: Loan Funded by U.S. Office Attributable to U.S. Office Where Both Home Office & U.S. Office Actively & Materially Participate in the Acquisition)
Rev. Rul. 91-32, Situation 1 (Nonres. Partner Disposed of P'ship Engaged in a Trade or Business in the U.S.)
Rev. Rul. 2004-3 (Foreign Partner Deemed to Have A Fixed Base in the U.S.)
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Notice 2005-77 (Nonresident Alien Individual Filing Requirements for U.S. Source Wages)
Notice 2006-76, Example 2 (Software as a Service ("SaaS") Income Was Foreign Source Income)
Sections 871(a) & 881 FDAP & Section 884 Branch Taxes
Aiken Industries (Treaty Shopping / Back-to-Back Loans)
British Timken Ltd. (Sales Commissions Sourced to Location of Sales Activities)
Central de Gas de Chihuahua (482 Adjustment Creates Deemed Payment and Tax Under Section 881)
Del Commercial Properties Inc. (Conduit / Intermediary Entities Disregarded)
Goosen (Golfer Endorsement Fees: Part Royalties & Part Services, Part U.S. Source & Part Foreign Source)
Housden (Resident Alien Required to Withhold U.S. Tax on Alimony and Interest)
Miller (No Look-Thru for Sourcing of Back to Back Services Payments)
SDI Netherlands B.V. (Cascading Royalties)
Rev. Rul. 60-55 (Sales Commissions Sourced to Location of Sales Activities)
Rev. Rul. 80-362 (Cascading Royalties)
Rev. Rul. 87-89 (Lending Intermediary Disregarded in Cross-Border Lending Transactions)
Rev. Rul. 92-85, Situation 1 (FDAP Withholding on 304 Transaction))
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Rev. Rul. 92-85, Situation 2 (FDAP Withholding on 304 Transaction))
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Rev. Rul. 2004-76, Situation 1 (Treaty Benefits: Incorporated in One Jurisdiction and Managed & Controlled in Another)
Rev. Rul. 2009-14, Situation 3 (Death Benefits Paid to Foreign Corporation Were U.S. Source FDAP)
TAM 9822007 (Leasing Company Not A Bank for Portfolio Interest Exception)
Conduit Financing Arrangements
Reg. 1.881-3(e), Example 1 (Guarantee of Bank Debt Does Not Create A Financing Arrangement)
Reg. 1.881-3(e), Example 2 (Back-to-Back Loan Treated as Financing Arrangement)
Reg. 1.881-3(e), Example 3 (Back-to-Back Loan Treated as Financing Arrangement - DRE)
Reg. 1.881-3(e), Example 4 (Bank Financing Through Intermediate Entity)
Reg. 1.881-3(e), Example 5 (Related Persons Treated As Single Intermediate Entity)
Reg. 1.881-3(e), Example 6 (Related Persons Treated As Single Intermediate Entity)
Reg. 1.881-3(e), Example 10 (No Reduction in Tax With Issuance of Portfolio Debt)
Reg. 1.881-3(e), Example 11 (No Reduction in Tax, Cascading Royalties)
Reg. 1.881-3(e), Example 13 (Significant Reduction in Tax Via Portfolio Interest Exception, Tax Avoidance Plan)
Reg. 1.884-4(a)(4), Example 1 (Branch Interest & Excess Interest)
Reg. 1.1441-7(f)(2)(ii), Example 1 (Withholding Required For Conduit Financing Arrangement)
Reg. 1.1441-7(f)(2)(ii), Example 3 (Withholding Required For Conduit Financing Arrangement)
Section 894 Income Affected By Treaty
De Amodio (U.S. Rental Properties Were A U.S. Trade or Business but not a Permanent Establishment)
Boulez (Payments for Personal Services or for Royalties?)
Donroy (Foreign Limited Partner In U.S. Limited Partnership - Permanent Establishment)
Goosen (Golfer Endorsement Fees: Part Royalties & Part Services, Part U.S. Source & Part Foreign Source)
Indofood International Finance Ltd. (Hypothetical Beneficial Owner Under Indonesia-Netherlands DTA)
Prevost Car, Inc. ("Beneficial Owner" Under Canada-Netherlands Tax Treaty)
Unger (Foreign Limited Partner in U.S. Partnership had U.S. Permanent Establishment)
Rev. Rul. 63-113 (No PE for Consignment Sales to U.S. Trading Company)
Rev. Rul. 76-322 (No PE for Consignment Sales to U.S. Subsidiary)
Rev. Rul. 81-132 (Transferor Ownership Not Attributed in 351 Exchange for Treaty Purposes)
Rev. Rul. 85-60 (Foreign "Simple" Trust as a Partner in a U.S. Partnership)
Rev. Rul. 87-89 (Lending Intermediary Disregarded in Cross-Border Lending Transactions)
Rev. Rul. 2004-76, Situation 1 (Treaty Benefits: Incorporated in One Jurisdiction and Managed & Controlled in Another)
Reg. 1.894-1(d)(2)(iii), Example 1 (Dividend Paid by Unrelated Entity to DRHE)
Reg. 1.894-1(d)(2)(iii), Example 2 (Interest Paid by DRHE to Related Foreign Interest Holder)
Reg. 1.894-1(d)(2)(iii), Example 3 (Interest Paid by DRHE to Related Foreign Interest Holder)
Reg. 1.894-1(d)(2)(iii), Example 4 (Reverse Hybrid for One Interest Holder But Not The Other)
Reg. 1.894-1(d)(2)(iii), Example 5 (Recharacterization of Interest to Dividends Can Reduce U.S. Withholding Taxes)
Reg. 1.894-1(d)(2)(iii), Example 6 (Payment to Related Tax-Consolidated Entity)
Reg. 1.894-1(d)(2)(iii), Example 7 (Interest Paid to Unrelated Foreign Bank)
Reg. 1.894-1(d)(2)(iii), Example 8 (Interest Paid to Foreign Bank Pursuant to a Financing Arrangement)
Reg. 1.894-1(d)(2)(iii), Example 9 (Royalty to DRHE & Interest to Foreign Holder)
Reg. 1.894-1(d)(5), Example 1 (Fiscally Transparent ("FT") Entity Not Eligible For Reduced Treaty Rate)
Reg. 1.894-1(d)(5), Example 2 (One of Two Interest Holders Eligible for Reduced Treaty Rate)
Reg. 1.894-1(d)(5), Example 3 (Entity & Interest Holder Eligible for Reduced Treaty Rate)
Reg. 1.894-1(d)(5), Example 4 (Foreign Grantor of Foreign Grantor Trust Eligible For Reduced Treaty Rate)
PLR 200201025 (Ultimate Beneficial Owners Under Derivative Benefits Test)
PLR 200409025 (Ultimately Owned Under Derivative Benefits Test)
PLR 200626009 (12 Month Ownership Test Under US-UK Tax Treaty with Disregarded Entity)
894 Limitation on Benefits: Example of the Need for the Ownership/Base Erosion Test
Swiss Treaty - LOB: Active Trade or Business Test (Switz.-U.S. Income Tax Treaty MOU Para. 4, Example 1)
Equiv. Beneficiary Under U.S.-U.K. Inc. Tax Treaty (U.S.-U.K. Inc. Tax Treaty Treas. Tech. Explanation Art. 23, Para 3)
PE vs. Trade or Bus. "Cherry Picking" (U.S.-Luxembourg Income Tax Treaty U.S. Treas. Tech. Explanation Art. 1, Para. 2)
Dual Resident Corp. Example (U.S.-Luxembourg Income Tax Treaty U.S. Treas. Tech. Explanation Art. 4, Para. 3)
Section 897 USRPI Examples
Rev. Rul. 84-160 (Section 351 Exchange of One USRPI for Another USRPI))
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Rev. Rul. 90-76 (Foreign Corporations: Liquidating Distributions of U.S. Real Property Interests)
Rev. Rul. 2008-31 (Notional Principal Contract Was Not a USRPI)
Reg. 1.897-1(d)(2)(i), Example (Loan With "Kicker" is a USRPI)
Reg. 1.897-2(e)(1), Example 1 (U.S. Real Property Holding Corporation -- Interest in Foreign Corporation)
Temp. Reg. 1.897-5T(b)(5), Example 3 (Outbound 332 Liquidation of USRPI [Including Former USRPHC])
Temp. Reg. 1.897-5T(c)(2)(iii), Example 1 (Inbound 332 Liquidation of USRPI)
Temp. Reg. 1.897-5T(c)(3)(ii), Example (Foreign-to-Foreign Spin-off of USRPHC)
Temp. Reg. 1.897-5T(c)(4)(iv), Example 1 (Inbound D Reorganization: USRPI - Statutory Exception)
Temp. Reg. 1.897-5T(c)(4)(iv), Example 2 (Inbound D Reorganization: USRPI - Statutory Exception)
Temp. Reg. 1.897-5T(c)(4)(iv), Example 3 (Inbound D Reorganization: USRPI - Regulatory Limitation)
Temp. Reg. 1.897-5T(c)(4)(iv), Example 4 (Inbound D Reorganization: USRPI - 897(i) Election)
Temp. Reg. 1.897-6T(a)(7), Example 1 (Inbound 351 of a USRPI to USRPHC)
Temp. Reg. 1.897-6T(a)(7), Example 4 (Inbound B Reorganization of a USRPHC)
Temp. Reg. 1.897-6T(a)(7), Example 5 (Outbound Spin-off by USRPHC)
Temp. Reg. 1.897-6T(a)(7), Example 6 (Inbound 351 of a USRPI with Treaty Exemption)
PLR 200803005 (Inbound F Reorganization With U.S. Branch & USRPIs)
PLR 200838007 (Extension Granted for 897 Statement & Notice & 1445 Withholding Requirements in a 351 Exchange)
PLR 200840014 (Extension Granted for 897 Statement & Notice Requirements in a Redemption)
PLR 201411006 (Combination of Two Consolidated Groups Owned by Foreign Parent)
Section 901 - 904 Foreign Tax Credit
First Chicago (No Ownership Aggregation for Section 902)
Nissho (Foreign Tax Credits: Legal Liability for Withholding Taxes)
Proctor & Gamble (Japanese Withholding Taxes on Royalties Related to Korean Sales Were Not Compulsory Payments)
Sante Fe Drilling Co. (Accrual of Australian Income Taxes for Calendar Year Taxpayer)
Rev. Rul. 70-373 (Deemed Paid Credit Impact of Lower-Tier 332 Liquidation))
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Rev. Rul. 71-141 (Deemed Paid Foreign Tax Credits Through A Partnership))
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Rev. Rul. 72-197 ("Shareholders" Liable for Foreign Taxes of Reverse Hybrid Entity))
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Rev. Rul. 74-387 (Section 902 Deemed Paid Credits in D Reorganization With Boot)
Rev. Rul. 77-209 (Section 902 Credits and "Fiscal Unity")
Rev. Rul. 84-125 (Accrual of FTCs on Contested Liability (Partially Paid) & 10 Year Refund Period)
Notice 2004-20 (Foreign Tax Credit Intermediary Transaction)
Notice 2005-90 (Foreign Tax Credits Not Disallowed In Certain Back-to-Back Licensing Arrangements)
Notice 2014-44, Example 1 (Impact of Sec. 901(m) on a Qualified Stock Purchase with a 338(g) Election, Followed by a Check-the-Box Election of the Target)
Notice 2014-44, Example 2 (Impact of Sec. 901(m) on a Qualified Stock Purchase with a 338(g) Election, Followed by a Contribution with Boot)
Temp. Reg. 1.902-1(c)(8)(ii), Example (Effect of Liquidation on Pre-1998 Foreign Taxes Paid by 4th Tier Corporation)
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Reg. 1.904-5(i)(5), Example 1 (No Look-Thru for Interest [40% Ownership])
Reg. 1.904-5(i)(5), Example 2 (Look-Thru for Dividend [40% Ownership] Between CFCs)
Reg. 1.904-5(i)(5), Example 3 (Look-Thru for Dividend & Interest [80% Ownership])
Temp. Reg. 1.904-5T(i)(5), Example 4 (Look-Thru But No Section 902 Credits)
Temp. Reg. 1.904-5T(i)(5), Example 5 (Look-Thru for Dividends Between Members of Qualified Group)
Temp. Reg. 1.904-7T(f)(iv), Example 1 (IRS's Reconstruction of 10/50 Corporation's Historical Earnings & Taxes)
Temp. Reg. 1.904-7T(f)(iv), Example 2 (IRS is Unable to Reconstruct 10/50 Corporation's Historical Earnings & Taxes)
PLR 200225032 (U.S. Tax Treatment of German Organschaft)
CCA AM2013-006 (Section 302 Redemption Reduces CFC's Pool of Foreign Income Taxes)
Example of Foreign Tax Credit "Splitter" Structure
902 Deemed Paid Credits & Section 904(d) Look-Thru
Section 911 Foreign Earned Income Exclusion
Rev. Rul. 67-158, Situation 1 (Section 911 Exclusion of Partner's Distributive Share)
Rev. Rul. 67-158, Situation 2 (Section 911 Exclusion of Partner's Distributive Share)
Section 951 - 954 Subpart F Income
Generally
Dover (Check the Box & Sell)
Electronic Arts (Contract Manufacturing in Puerto Rico)
MedChem (P.R.), Inc. (Section 936 - Active Conduct of Trade or Business Within a Possession)
Textron (Subpart F Income To Beneficiary of U.S. Voting Trust)
Rev. Rul. 82-150 (Deep in-the-Money Option Deemed Exercised)
Notice 2007-9, Example 1 (Factoring Exception to CFC Look-Through Rule)
Notice 2007-9, Example 2 (Section 956 Exception to CFC Look-Through Rule)
Notice 2007-9, Example 3 (Exception to CFC Look-Through Rule)
Notice 2009-7 (Subpart F Income Partnership Blocker)
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Reg. 1.951-1(b)(2), Example 1 (Subpart F Income: CFC for Full Year)
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Reg. 1.951-1(b)(2), Example 2 (Subpart F Income: CFC for First Part of Year)
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Reg. 1.951-1(b)(2), Example 3 (Subpart F Income: CFC for Last Part of Year)
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Reg. 1.951-1(b)(2), Example 4 (Hopscotch Rule & PTI Dividend)
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Reg. 1.951-1(b)(2), Example 5 (Subpart F Income: CFC for Last Part of Year)
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PLR 8938031 (Foreign Target in 338(g) Election - No Subpart F Income to Purchaser)
PLR 200952031 (80% DRD Allowed for Subpart F Calculation In "Sandwich" Structure)
PLR 201002024 (1) (FBCSI - Branch Rule - No Tax Rate Disparity With Single Zero Rate Manufacturing Branch ("Taxpayer Fabricated Transactions"))
PLR 201002024 (2) (FBCSI - Branch Rule - Tax Rate Disparity But No Sub F Due to Remainder Qualifying for Mfg Exception ("Foreign Branch Fabricated Transactions"))
957 U.S. Partnership vs. Foreign Partnership (CFC vs. Non-CFC)
Pro Rata Share Defined - Reg. 1.951-1(e)(6)
Reg. 1.951-1(e)(6), Example 1 (Pro Rata Share - One Class of Stock)
Reg. 1.951-1(e)(6), Example 2 (Pro Rata Share - Common and Preferred)
Reg. 1.951-1(e)(6), Example 3 (Pro Rata Share - Two Classes of Common Treated as One Class)
Reg. 1.951-1(e)(6), Example 4 (Pro Rata Share - Two Classes of Common & One Class of Preferred)
Reg. 1.951-1(e)(6), Example 5 (Pro Rata Share - Common & Preferred: Discretionary & Non-Discret. Distrib'n Rights)
Reg. 1.951-1(e)(6), Example 6 (Pro Rata Share - Restriction on Common Dividends is Disregarded)
Reg. 1.951-1(e)(6), Example 7 (Pro Rata Share - Redeemable Preferred)
Reg. 1.951-1(e)(6), Example 8 (Pro Rata Share - Common and Preferred)
Reg. 1.951-1(e)(6), Example 9 (Pro Rata Share - Certain 304 Transactions)
Foreign Base Company Sales Income
Ashland Oil (No Branch Created From a Contract with A Third Party)
Bausch & Lomb Inc. (Assembly of Sunglasses Was Not Foreign Base Company Sales Income)
Vetco, Inc. (Subpart F Income - Section 954 Branch Rule)
Rev. Rul. 75-7 (Contract Manufacturing - Attribution But a Branch Existed)
Rev. Rul. 82-16 (Subpart F Income with Less Than 100% U.S. Ownership)
Rev. Rul. 97-48 (Contract Manufacturing - No Branch But No Attribution)
Reg. 1.954-3(a)(1)(iii), Example 1 (Purchase from Related & Sale to Unrelated)
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Reg. 1.954-3(a)(1)(iii), Example 2 (Purchase from Unrelated & Sale to Related)
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Reg. 1.954-3(a)(1)(iii), Example 3 (Sale Commission to Foreign Subsidiary)
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Reg. 1.954-3(a)(1)(iii), Example 4 (Sale of Lathe Used in Manufacturing Business)
Reg. 1.954-3(a)(1)(iii), Example 5 (Interest and Service Fees Included as Foreign Base Company Sale Income)
Reg. 1.954-3(a)(2), Example 1 (Coffee Beans Grown in Same Country)
Reg. 1.954-3(a)(2), Example 2 (Diamonds Manufactured in Same Country)
Reg. 1.954-3(a)(3)(iv), Example 1 (Electric Transformers Sold for Use in Same Country)
Reg. 1.954-3(a)(3)(iv), Example 2 (Sewing Machines Sole to Retailers in Same Country)
Reg. 1.954-3(a)(3)(iv), Example 3 (Knowledge that Sulfur will be Partly Consumed Outside Country of Delivery)
Reg. 1.954-3(a)(3)(iv), Example 4 (Sales of Toys for Delivery to Duty Free Port)
Reg. 1.954-3(a)(4)(ii), Example 1 (Wood Pulp Transformed Into Paper)
Reg. 1.954-3(a)(4)(ii), Example 2 (Steel Rods Transformed Into Screws & Bolts)
Reg. 1.954-3(a)(4)(ii), Example 3 (Tuna Processing and Canning)
Reg. 1.954-3(a)(6)(ii), Example (Manufacturing by Partnership Attributed to Partner)
PLR 201332007 (No Foreign Base Company Sales Income for Commission Income Related to Sales)
PLR 201340010 (Manufacturing Exception to FBCSI -- Growing Activites Can Be Production Activities)
Substantial Contribution
Reg. 1.954-3(a)(4)(iv)(d), Example 1 (No Substantial Contribution ("No SC") (No IOM))
Reg. 1.954-3(a)(4)(iv)(d), Example 2 (Substantial Contribution ("SC) (IOM 1, 5, 6, & 7))
Reg. 1.954-3(a)(4)(iv)(d), Example 3 (SC With Raw Materials Owned By CM (IOM 1, 3, 4, & 6))
Reg. 1.954-3(a)(4)(iv)(d), Example 4 (SC Where CM Contracts Out Employees (IOM 1, 3, 5, & 6))
Reg. 1.954-3(a)(4)(iv)(d), Example 5 (NO SC With Auto'd Mfg. Supervised By Another (No IOM))
Reg. 1.954-3(a)(4)(iv)(d), Example 6 (SC With Auto'd Mfg. Supervised by FS (IOM 3, 4, 7 and maybe 5 & 6) - Dev'd Software)
Reg. 1.954-3(a)(4)(iv)(d), Example 7 (SC With Auto'd Mfg. Supervised by FS (IOM 3, 4, 7 and maybe 5 & 6) - Purch'd Software)
Reg. 1.954-3(a)(4)(iv)(d), Example 8 (SC Mfg. Without Intell. Prop. (IOM 3, 4, 5 & 6))
Reg. 1.954-3(a)(4)(iv)(d), Example 9 (SC By More Than One CFC (IOM 3, 4, 6 & 7))
Reg. 1.954-3(a)(4)(iv)(d), Example 10 (SC With Mfe. of Products Designed by CFC (IOM 3, 4 & 7))
Reg. 1.954-3(a)(4)(iv)(d), Example 11 (SC With Direction and Oversight of Mfg. and Quality Control Through Periodic Visits (IOM 1, 3, 4 & 6))
Branch Rules
Temp. Reg. 1.954-3T(b)(1)(ii)(c)(1), Example (One Manufacturing & Two Sales Branches (No Sub F))
Temp. Reg. 1.954-3T(b)(1)(ii)(c)(2), Example (Two Manufacturing Branches: Separate Items (Some Sub F))
Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 1 (Attribution (or not) of Branch Mfg. Activities)
Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 2 (Two Manufacturing Branches, Compare Sales With Lowest Mfg. Branch Rate (No Sub F))
Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 3 (Home Office Not Demonstrably Greater Than High Rate Branches (Sub F))
Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 4 (Home Office & Low Rate Branch Demonstrably Greater, Than High Rate Branch)
Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 5 (No Tax Rate Differential For Selling Branch)
Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 6 (Location of Manufacture When Employees Travel to CM (Sub F))
Reg. 1.954-3(b)(4), Example 1 (Sales Branch with Tax Rate Differential)
Reg. 1.954-3(b)(4), Example 2 (Manufacturing Branch with Tax Rate Differential)
Reg. 1.954-3(b)(4), Example 3 (Trading Branch with Tax Rate Differential)
Reg. 1.954-3(b)(4), Example 4 (Branch Rule Cannot Be Used Affirmatively to Avoid Subpart F Income)
Reg. 1.954-3(b)(4), Example 5 (Multiple Sales Branches with Tax Rate Differentials)
PLR 200942034 (Local Law Used For Tax Rate Calculations Under Manufacturing Branch Rule)
PLR 200945036 (Tax Rate Disparity Calculations With Multiple Manufacturing & Sales Branches)
Foreign Base Company Services Income
Notice 2007-13, Example 1 (FBC Services - Substantial Assistance: CFC Costs Exceed 20% - No Sub F)
Notice 2007-13, Example 2 (FBC Services - Substantial Assistance: Indirect Services - Sub F)
Notice 2007-13, Example 3 (FBC Services - Substantial Assistance: Indirect Services - No Sub F)
Reg. 1.954-4(b)(3), Example 1 (Services for, or on behalf of, a Related Person: Paid by Related Person)
Reg. 1.954-4(b)(3), Example 2 [Superseded by Notice 2007-13] (Services for, or on behalf of, a Related Person: Substantial Assistance)
Reg. 1.954-4(b)(3), Example 3 [Superseded by Notice 2007-13] (Services for, or on behalf of, a Related Person: Clerical and Accounting)
Reg. 1.954-4(b)(3), Example 4 (Foreign Base Company Services: Performance Guarantee for Superhighway Construction)
Reg. 1.954-4(b)(3), Example 5 (Foreign Base Company Services: Contract Assignment for Superhighway Construction)
Reg. 1.954-4(b)(3), Example 6 (Foreign Base Company Services: Contract Assignment as a Performance Guarantee)
Section 956 - Investment in U.S. Property
Barnes Group, Inc. (Structured Repatriation of Cash Was Held to be a Dividend)
Ludwig (Pledge of CFC Stock With Negative Covenants Was Not A Guarantee By The CFC)
Schering-Plough (Swap & Assign Transactions Treated as Loans Under Section 956)
Rev. Rul. 76-192 (Third Party "Filter" was Ineffective / CFC Created to Avoid Section 956))
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Rev. Rul. 87-89 (Lending Intermediary Disregarded in Cross-Border Lending Transactions)
Rev. Rul. 90-112 (Investment in U.S. Property Through Partnership))
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Notice 2007-9, Example 2 (Section 956 Exception to CFC Look-Through Rule)
Reg. 1.956-1(b)(4), Example 1 (U.S. Property Held Indirectly by a CFC - Avoiding Code ยง956 Not a Principal Purpose)
Reg. 1.956-1(b)(4), Example 2 (U.S. Property Held Indirectly by a CFC - Avoiding Code ยง956 Principal Purpose)
Reg. 1.956-1(b)(4), Example 3 (U.S. Property Held Indirectly by a CFC - Avoiding Code ยง956 Back to Back Loans)
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Reg. 1.956-1(b)(4), Example 4 (U.S. Property Held Indirectly by a CFC - Avoiding Code ยง956 Use of Unrelated Bank)
Reg. 1.956-1(b)(4), Example 5 (U.S. Property Held Indirectly by a CFC - Avoiding Code ยง956 Arm's Length Transactions)
Reg. 1.956-1(b)(4), Example 6 (U.S. Property Held Indirectly by a CFC - Avoiding Code ยง956 Arm's Length Loan & Loan Repayment)
Reg. 1.956-1(b)(4), Example 7 (U.S. Property Held Indirectly by a CFC - Avoiding Code ยง956 Loan Funded Thru Equity in Foreign Partnership)
Reg. 1.956-1(b)(4), Example 8 (U.S. Property Held Indirectly by a CFC - Avoiding Code ยง956 Loan Funded Thru Debt to Foreign Partnership)
Reg. 1.956-1(e)(6)(vi), Example 1 (Zero Basis Investment in U.S. Property)
Reg. 1.956-1(e)(6)(vi), Example 2 (Normal Basis Investment in U.S. Property)
Reg. 1.956-1(e)(6)(vi), Example 3 (956 Basis on Transfer to Related Party)
Reg. 1.956-2(c)(3), Example 1 (U.S. Property - Pledge of CFC Assets)
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Reg. 1.956-2(c)(3), Example 2 (U.S. Property - CFC Guarantee of Loan to U.S. Person)
Reg. 1.956-2(c)(3), Example 3 (U.S. Property - Pledge of >2/3 of CFC Stock with Negative Covenants)
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Reg. 1.956-2(c)(3), Example 4 (U.S. Property - Pledge of CFC Assets)
Reg. 1.956-3(b)(2)(ii), Example 1 (U.S. Property - Receivables Acquired by Partnership)
Reg. 1.956-3(b)(2)(ii), Example 2 (U.S. Property - Receivables Acquired by Nominee)
Reg. 1.956-3(b)(2)(iii), Example (U.S. Property - Receivable Swap / Pooling Arrangement)
Reg. 1.956-3(b)(2)(iv), Example 1 (U.S. Property - Financing Thru Unrelated Party (Inventory))
Reg. 1.956-3(b)(2)(iv), Example 2 (U.S. Property - Financing Thru Unrelated Bank and Unrelated Party (Inventory))
Reg. 1.956-3(b)(2)(iv), Example 3 (U.S. Property - Financing Thru Unrelated Party (Trade Receivables))
Reg. 1.956-3(c), Example (U.S. Property - Financing With Substitution of U.S. Obligor)
Reg. 1.956-4(b)(3), Example 1 (U.S. Property Held Indirectly Through Foreign Partnership)
Reg. 1.956-4(b)(3), Example 2 (U.S. Property Held Indirectly Through Foreign Partnership with Special Allocation)
Reg. 1.956-4(b)(3), Example 3 (U.S. Property Held Indirectly Through Partnership Special Allocations of Income and Gain)
Reg. 1.956-4(c)(4), Example 1 (CFC Loan to Foreign Partnership With Related U.S. Partners)
Reg. 1.956-4(c)(4), Example 2 (CFC Loan to Foreign Partnership With No Related U.S. Partners)
Reg. 1.956-4(c)(4), Example 3 (CFC Guarantee of Loan to Foreign Partnership With Related U.S. Partner)
Reg. 1.956-4(c)(4), Example 4 (CFC Loan to Foreign Partnership & Distribution to Related U.S. Partner)
PLR 200832024 (No 956 Inclusion For Foreign Partnership With U.S. Assets)
CCA 201420017 (956: Funneling of Loan through One CFC Partner is Disregarded)
Section 957 Controlled Foreign Corporation
Garlock Inc. (Shift of Formal Voting Power to Avoid CFC Status)
Kraus (Corporation Treated as CFC and Gain on Sale Treated as Dividend Income)
Reg. 1.957-1(c), Example 8 (>50% Ownership of Value & At Least 10% of Vote Makes a CFC)
Reg. 1.957-1(c), Example 9 (>50% Ownership of Value (Thru Publicly Traded Co.) & At Least 10% of Vote Makes a CFC)
PLR 201106003 (CFC/PFIC Overlap Rule For a U.S. Partnership)
Section 987 Branch Transactions
Reg. 1.987-1(b)(7), Example 1 (Not a Section 987 QBU: Disregarded Entity Holding Stock & Servicing a Debt)
Reg. 1.987-1(b)(7), Example 2 (Section 987 QBU: Disregarded Entities with Active Businesses)
Reg. 1.987-1(b)(7), Example 3 (Section 987 QBU: Election to Treat Separate QBUs as One QBU)
Reg. 1.987-1(b)(7), Example 4 (Section 987 QBU: Aggregate Partnerships)
Reg. 1.987-1(b)(7), Example 5 (Section 987 QBU: U.S. Corp with 3 QBUs)
Reg. 1.987-2(c)(10), Example 1 (Section 987: Disregarded Interbranch Transaction)
Reg. 1.987-2(c)(10), Example 2 (Section 987: Transfer to a Directly Owned Section 987 QBU)
Reg. 1.987-2(c)(10), Example 3 (Section 987: Intercompany Sale of Property Between Section 987 QBUs)
Reg. 1.987-2(c)(10), Example 4 (Section 987: Sale of Property by a Section 987 QBU)
Reg. 1.987-2(c)(10), Example 8 (Section 987: Conversion of Disregarded Entity To P'ship via Sale)
Reg. 1.987-2(c)(10), Example 9 (Section 987: Conversion of Disregarded Entity To P'ship via Contribution)
Reg. 1.987-2(c)(10), Example 10 (Section 987: Contribution of Assets to Corporation)
Reg. 1.987-2(c)(10), Example 11 (Section 987 QBU: Circular Transfers)
Reg. 1.987-2(c)(10), Example 12 (Section 987 QBU: Transfers Without Substance)
Section 988 Foreign Currency Transactions
Church's English Shoes, Ltd. (Borrowing in Foreign Currency Treated as Separate From Inventory Purchase)
Quijano (No Netting of Currency Loss on Foreign Mortgage With Gain on Residence Sale)
Rev. Rul. 54-105 (Individual Purchase & Sale of Prop. in Foreign Currency))
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Rev. Rul. 78-281 (Non-Functional Currency Borrowing & Purchase))
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Rev. Rul. 90-79 (Non-Deductible Personal Currency Loss on Foreign Mortgage)
Rev. Rul. 2008-1 (U.S. Dollar Denominated Derivative Contract Treated As Euro Denominated Debt)
Reg. 1.988-1(a)(11)(ii), Example (Sale of Stock Treated as Section 988 Transaction)
Section 1031 Like-Kind Exchanges
Rev. Rul. 77-297 (Three Party Like-Kind Exchange)
Rev. Rul. 90-34 (Three Party Like-Kind Exchange: Direct Transfer)
Reg. 1.1031(b)-1(b), Example 1 (Two Party Like-Kind Exchange: Partial Boot)
Reg. 1.1031(d)-2, Example 1 (Two Party Like-Kind Exchange: Assumption of Liabilities)
Section 1032 Exchange of Stock for Property
Rev. Rul. 70-305 (Subsidiary Purchase & Sale of Parent Stock))
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Reg. 1.1032-3(e), Example 1 (Subsidiary Exchange of Parent Stock for a Truck)
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Reg. 1.1032-3(e), Example 2 (Subsidiary Exchange of Option on Parent Stock for a Truck)
Reg. 1.1032-3(e), Example 3 (Partnership Exchange of Grandparent Stock for a Truck)
Reg. 1.1032-3(e), Example 4 (Parent Stock used as Compensation for Subsidiary Employee)
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Reg. 1.1032-3(e), Example 5 (Parent Stock Purchased At A Discount by Subsidiary's Employee)
Reg. 1.1032-3(e), Example 6 (Parent Stock Subject to a Substantial Risk of Forfeiture)
Reg. 1.1032-3(e), Example 7 (Parent Stock Subject to a Substantial Risk of Forfeiture)
Reg. 1.1032-3(e), Example 8 (Parent Stock Option Used As Compensation for Subsidiary Employee)
Reg. 1.1032-3(e), Example 9 (Owner's Transfer of Parent Stock to Subsidiary's Employee)
PLR 201014049 (Parent Stock Transferred to Foreign Subsidiary in 1032 Exchange)
Section 1248 Sales of Controlled Foreign Corporations
Rev. Rul. 69-124 (Code Section 1248(b) Limitation Applies to CFC Stock Sold by Partnership)
Rev. Rul. 81-32 (Foreign-to-Foreign C Reorg - CFC to Non-CFC: Sec. 1248(b) Lim. Applies to Deemed Div)
Rev. Rul. 87-47 (Corporation Formed to Hold Stock of Foreign Corporation)
Rev. Rul. 87-96 (Intercompany In-Kind Dividend of Foreign Subsidiary))
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Rev. Rul. 90-31 (Section 959(e): Section 1248 PTI Account))
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Reg. 1.1248-8(b)(7), Example 1 (Section 1248 Gain - Sale After 351 Exchange of Property)
Reg. 1.1248-8(b)(7), Example 2 (Section 1248 Gain - Sale After 351 Exchange of CFC Stock)
Reg. 1.1248-8(b)(7), Example 3 (Section 1248 Gain - Sale After 351 Exch. of CFC Stock to U.S. Subsidiary)
Reg. 1.1248-8(b)(7), Example 4 (Section 1248 Gain - Sale After Foreign to Foreign C Reorganization)
Reg. 1.1248-8(b)(7), Example 5 (Section 1248 Gain - Sale After Triangular C Reorganization)
Reg. 1.1248-8(b)(7), Example 6 (Section 1248 Gain - Sale After Triangular C Reorganization)
Reg. 1.1248-8(b)(7), Example 7 (Section 1248 Gain - Sale After B Reorganization)
Reg. 1.1248-8(b)(7), Example 8 (Section 1248 Gain - Sale After Upstream C Reorganization)
Reg. 1.1248-8(c)(3), Example (Section 1248 Gain - Sale After 332 Liquidation)
PLR 200104024 (Domestic Spin-offs of CFCs to 100% Domestic Parent)
Sales of Controlled Foreign Corporations (CFCs)
U.S. Corporate Seller of CFC
U.S. Corporate Seller of CFC - Pre-Sale Distribution
U.S. Corporate Seller of CFC - 338(g) Election
U.S. Corporate Seller of CFC - 338(g) Election & Subpart F Income
U.S. Individual Seller of CFC - Qualified Foreign Corporation (QFC)
U.S. Individual Seller of CFC - QFC and 338(g) Election
U.S. Individual Seller of CFC - QFC, 338(g), & Subpart F Income
U.S. Individual Seller of CFC - Non-QFC
U.S. Individual Seller of CFC - Non-QFC and 338(g) Election
U.S. Individual Seller of CFC - Non-QFC, 338(g), & Subpart F Income
Section 1291 - 1298 PFICs
Reg. 1.1298-1T(g), Example 1 (Form 8621: PFIC Annual Filing Requirement Through Partnerships)
Reg. 1.1298-1T(g), Example 2 (Form 8621: PFIC Annual Filing --$25,000 De Minimis Exception)
Reg. 1.1298-1T(g), Example 3 (Form 8621: PFIC Annual Filing --$25,000 De Minimis Exception)
Reg. 1.1298-1T(g), Example 4 (Form 8621: PFIC Annual Filing --$5,000 Indirect De Minimis Exception)
PLR 200604020 (PFIC Look-Thru For Gain on 25% Owned Subsidiary)
PLR 200813036 (PFIC 25% Subsidiary Look-Thru & Change of Business Exceptions)
PLR 201106003 (CFC/PFIC Overlap Rule For a U.S. Partnership)
PLR 201322009 (Application of PFIC Look-Through Rules to Foreign Corporation with U.S. Subsidiaries)
PLR 201515006 (Shares of Second-Tier U.S. Subsidiary Not Passive For PFIC Testing)
Section 1296 Mark-to-Market Elections
Reg. 1.1296-1(a)(3)(iii), Ex. (Gain from MTM Election in Year After Acquisition Is Included in Unreversed Inclusions)
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Reg. 1.1296-1(c)(7), Ex. 1 (MTM Election Made in First PFIC Year, Which Was After Acquisition Year)
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Reg. 1.1296-1(c)(7), Ex. 2 (Gain Recognized in Year Ceased to be a PFIC Was Long-Term Capital Gain)
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Reg. 1.1296-1(c)(7), Ex. 3 (Ordinary Loss On Sale of 1296 Stock Because Loss Did Not Exceed Unreversed Inclusions)
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Reg. 1.1296-1(c)(7), Ex. 4 (Loss Recognized in Year Ceased to be a PFIC Was Long-Term Capital Loss)
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Reg. 1.1296-1(c)(7), Ex. 5 (Ordinary & Capital Loss On Sale of 1296 Stock Because Loss Exceeded Unreversed Inclusions)
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Reg. 1.1296-1(c)(7), Ex. 6 (MTM Election With Two Lots of Stock (1 Gain & 1 Loss))
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Reg. 1.1296-1(d)(2)(ii), Ex. (U.S. Partner Makes MTM Election Owning PFIC Thru Foreign P'ship)
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Reg. 1.1296-1(d)(5)(ii), Ex. (Pre-Residency PFIC Share Acquisition With a MTM Election in First Year of U.S. Residency)
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Reg. 1.1296-1(h)(4), Ex. 1 (QEF Election, Then MTM Election, Then Stock Ceases To Be Marketable)
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Reg. 1.1296-1(h)(4), Ex. 2 (QEF Election, Then MTM Election, Then Stock Ceases To Be Marketable, Then Stock Becomes Marketable Again)
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Reg. 1.1296-1(i)(4), Ex. 1 (Coordination Rule Between Code ยง1291 & MTM Election)
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Section 1361 S Corporations
Blum (Guaranteed Loans Not Treated As Equity Investments)
Ward (NRA Spouse Owned Purported S Corp Stock Under Community Property Laws)
Rev. Rul. 64-250 ("F" Reorganization Did Not Terminate S Corp Election)
Rev. Rul. 72-320 (Momentary Ownership of Corporation Did Not Terminate S Election)
Rev. Rul. 73-496 (Momentary Ownership of Corporation Did Not Terminate S Election)
Rev. Rul. 2004-85 ("F" Reorganization of an S Corp Did Not Terminate QSub Election of Subsidiary)
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Rev. Rul. 2008-18, Situation 1 (S Election In F Reorg With QSub)
Rev. Rul. 2008-18, Situation 2 (S Election In F Reorg With QSub)
Rev. Rul. 2009-15, Situation 1 (Partnership UN-CTB Election to S Corporation)
Rev. Rul. 2009-15, Situation 2 (Partnership Conversion to S Corporation)
Reg. 1.1361-4(a)(2)(ii), Example 1 (Qualified Stock Purchase & QSub Election)
Reg. 1.1361-4(a)(2)(ii), Example 2 (Stock for Stock Exchange & QSub Election)
Reg. 1.1361-4(a)(2)(ii), Example 3 (Contribution & QSub Election - Drop & Check)
Reg. 1.1361-4(a)(2)(iv), Example (Redemption & QSub Election)
Reg. 1.1361-5(a)(4), Example 1 (Termination of QSub Election upon Termination of Parent's "S" Election)
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Reg. 1.1361-5(a)(4), Example 2 (Termination of QSub Election due to Transfer of QSub Stock)
Reg. 1.1361-5(a)(4), Example 3 (No Termination of QSub Election on Stock Transfer Between QSub and Parent)
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Reg. 1.1361-5(a)(4), Example 4 (Termination of "S" and QSub Elections due to 80% Acquisition of S Corp by C Corp)
Reg. 1.1361-5(a)(4), Example 5 (Termination of QSub Election due to 80% Acquisition of QSub by C Corp)
Reg. 1.1361-5(b)(3) Example 8 ("F" Reorganization Upon S Corp Merger into its QSub)
Reg. 1.1361-5(b)(3) Example 9 (Sale of QSub Triggers a Deemed 351 Exchange to the Purchaser)
PLR 9612017 (Gain on Sale of S Corporations Was Foreign Source Income)
PLR 201007043 (Downstream "F" Reorganization of S Corp into QSub)
PLR 201336012 (Spin-Off of QSub)
Section 2036
Rev. Rul. 66-86 (Section 2036 Does Not Apply to Life Interest In Trust For Inherited Usufruct)
Section 2501 Gifts
Diedrich (Conditional Gift with Donee Payment of Gift Tax)
Duberstein (Gift Defined: Detached & Disinterested Generosity)
Rev. Rul. 69-148 (No Completed Gift with Joint Brokerage Account)
Rev. Rul. 70-626 (Gift of Appreciated Securities Pledged As Collateral for Loan That Exceeds Basis)
Rev. Rul. 71-443 (Gift to Corp is Gift of a Future Interest to the Stockholders)
Rev. Rul. 81-54 (DISC Commissions with Respect to Gifted DISC Shares Result in Continuing Gifts)
Section 6038A Form 5472
Rev. Proc. 91-55, Example 1 (Form 5472: Public Foreign Corp. As Ultimate Indirect 25% Foreign Shareholder)
Rev. Proc. 91-55, Example 2 (Form 5472: Family Members As Ultimate Indirect 25% Foreign Shareholders)
Rev. Proc. 91-55, Example 3 (Form 5472: Related Corporations That Are Not Direct or Indirect Shareholders)
Reg. 1.6038A-1(m), Example 1 (Form 5472: U.S. Partnership With Two Reporting Corporations)
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Reg. 1.6038A-1(m), Example 2 (Form 5472: U.S. Branch of Foreign Corporation)
Reg. 1.6038A-1(m), Example 3 (Form 5472: <25% Foreign Shareholder)
Reg. 1.6038A-1(m), Example 4 (Form 5472: Direct & Indirect 25% Foreign Shareholders)
Reg. 1.6038A-1(m), Example 5 (Form 5472: Sec. 482 Control Even Though Only 25% Ownership)
Reg. 1.6038A-1(m), Example 6 (Form 5472: No Sec. 482 Control With 25% Ownership)
Reg. 1.6038A-1(m), Example 7 (Form 5472: No Sec. 318(a)(3)(C) Attribution to Cause U.S. Corporation to be a Reporting Corporation)
Reg. 1.6038A-2(b)(9), Example 1 (5472 Reporting for U.S. Disregarded Entity)
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Reg. 1.6038A-2(b)(9), Example 2 (5472 Reporting for Transactions Between U.S. Disregarded Entities)
Section 6046
Reg. 1.6046-1(a)(3), Examples 2 & 3 (Form 5471: Category 2 Filer)
Reg. 1.6046-1(i)(2), Example (Form 5471: Category 3 Filer, No Re-Application of Family Attribution)
Section 7701 Entity Classification
Dover (Check the Box & Sell)
Rev. Rul. 99-5, Situation 1 (Disregarded Entity to Partnership - Sale)
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Rev. Rul. 99-5, Situation 2 (Disregarded Entity to Partnership - Contribution)
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Rev. Rul. 99-6, Situation 1 (Partnership to Disregarded Entity - Member Purchase)
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Rev. Rul. 99-6, Situation 2 (Partnership to Disregarded Entity - Third Party Purchase)
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Rev. Rul. 2003-125, Situation 2 (Check the Box Election As Identifiable Event For Worthless Stock Deduction)
Rev. Rul. 2004-59 (Partnership Conversion to Corporation - Contribution Followed by Distribution)
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Rev. Rul. 2004-77 (Disregarded Entity with Two Owners [One Owner is Disregarded])
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Rev. Rul. 2009-15, Situation 1 (Partnership UN-CTB Election to S Corporation)
Rev. Rul. 2009-15, Situation 2 (Partnership Conversion to S Corporation)
Reg. 1.701-2(d), Example 3 (Check-the-Box Planning to Get 901 Credits and to Avoid 10/50 Basket)
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Reg. 301.7701-3(c)(2) (Signature Authority Regarding Check-the-Box Elections)
7701 U.S. Corporate Seller of CFC: Buyer Makes Immediate Check-the-Box Election
PLR 200201024 (Sec. 7701 - LLC With Two Members (But One Economic Owner) Treated As A Disregarded Entity)
PLR 200626009 (12 Month Ownership Test Under US-UK Tax Treaty with Disregarded Entity)
PLR 201122002 (Migration, "Uncheck" of DE & Downstream Merger into DE Treated as F Reorganization)
Section 7874 Expatriated Entities
Reg. 1.7874-1(g), Example 1 (Inversion Via Triangular Merger with Hook Stock)
Reg. 1.7874-1(g), Example 2 (Outbound Asset Reorganization as an Internal Group Restructuring)
Reg. 1.7874-1(g), Example 3 (Outbound 351 of Stock as an Internal Group Restructuring)
Reg. 1.7874-1(g), Example 4 (Outbound 351 of Stock as an Internal Group Restructuring)
Reg. 1.7874-1(g), Example 5 (Outbound 351 of Stock Not an Internal Group Restructuring)
Reg. 1.7874-1(g), Example 6 (Outbound Reorganization as an Internal Group Restructuring (Hook Stock))
Reg. 1.7874-1(g), Example 7 (Loss of Control in Outbound B Reorganization)
Reg. 1.7874-1(g), Example 8 (Outbound of Partnership as an Internal Group Restructuring
Reg. 1.7874-2(k), Example 1 (Indirect Asset Acquisition Thru Stock of Domestic Corporation)
Reg. 1.7874-2(k), Example 2 (Indirect Asset Acquisition Thru a Partnership Interest)
Reg. 1.7874-2(k), Example 3 (Indirect Asset Acquisition - Outbound Triangular B Reorganization)
Reg. 1.7874-2(k), Example 4 (No Indirect Asset Acquisition Thru Stock of Foreign Corp.)
Reg. 1.7874-2(k), Example 5 (Indirect Asset Acquisition by Multiple Foreign Corps)
Reg. 1.7874-2(k), Example 6 (Direct Asset Acquisition by Multiple Foreign Corps)
Reg. 1.7874-2(k), Example 7 (Indirect Asset Acquisition of Multiple Domestic Corps)
Reg. 1.7874-2(k), Example 8 (Stock Held "By Reason of" - Exchange of Stock & Other Property)
Reg. 1.7874-2(k), Example 9 (Stock Held "By Reason of" - Divisive D Reorganization)
Reg. 1.7874-2(k), Example 10 (Stock Held "By Reason of" - Outbound 351 By Partnership)
Reg. 1.7874-2(k), Example 11 (Publicly Traded Foreign Partnership Treated as Domestic Corporation)
Reg. 1.7874-2(k), Example 12 (Publicly Traded Foreign Partnership Not a Surrogate Foreign Corporation)
Reg. 1.7874-2(k), Example 13 (Publicly Traded Foreign Partnership a SFC But Not a Domestic Corporation)
Reg. 1.7874-2(k), Example 14 (Warrant For To-Be-Issued Shares Treated as Equity in Corporation)
Reg. 1.7874-2(k), Example 15 (Option For Outstanding Shares Not Treated as Equity in Corporation)
Reg. 1.7874-2(k), Example 16 (Warrant Treated as Equity in Outbound Asset Sale)
Reg. 1.7874-2(k), Example 17 (Stock in Subsidiary Treated as Stock of Foreign Corporation)
Reg. 1.7874-2(k), Example 18 (Partnership Interest Treated as Stock of Foreign Corporation)
Reg. 1.7874-2(k), Example 19 (Stock Held "By Reason of" - Creditor Treated as a Shareholder)
Reg. 1.7874-2(k), Example 20 (Deemed Inbound F Reorganization Due to SFC Status)
Reg. 1.7874-2T(k), Example 21 (Multi - Step Acquisition Rule)
Temp. Reg. 1.7874-4T(j), Example 1 (Stock Exchanged for Marketable Securities Disregarded in Ownership Fraction)
Temp. Reg. 1.7874-4T(j), Example 2 (Property Acquired with a Principal Purpose of Avoiding Section 7874)
Temp. Reg. 1.7874-4T(j), Example 3 (Property Acquired with a Principal Purpose of Avoiding Section 7874)
Temp. Reg. 1.7874-4T(j), Example 4 (Nonqualified Property Exception: Stock of Corporation Joining EAG in Related Transaction)
Temp. Reg. 1.7874-4T(j), Example 4 Alternative Facts (Disqualified Stock Exception: No Increase to FMV of Assets or Decrease of Liabilities of Acquiror)
Temp. Reg. 1.7874-4T(j), Example 5 (De minimis Exception to Exclusion of Disqualified Stock)
Temp. Reg. 1.7874-4T(j), Example 6 (Obligation of Expanded Affiliated Group Satisfied with Stock)
Temp. Reg. 1.7874-4T(j), Example 6 Alternative Facts (Obligation of EAG Satisfied with Stock - Outbound Asset Reorganization)
Temp. Reg. 1.7874-4T(j), Example 7 ("Over-The-Top" Stock Transfer)
Temp. Reg. 1.7874-4T(j), Example 8 (Disqualified Stock Interaction with Internal Group Restructuring Rule)
Temp. Reg. 1.7874-4T(j), Example 9 (Disqualified Stock Interaction with Loss of Control Rule (No Loss of Control))
Temp. Reg. 1.7874-4T(j), Example 9 Alternative Facts (Disqualified Stock Interaction with Loss of Control Rule (Loss of Control))
Temp. Reg. 1.7874-5T(b), Example (Stock Held "By Reason of" - Retained Status After Sale)
Temp. Reg. 1.7874-6T(g), Example 1 (U.S. Parented Group Exception Not Available)
Temp. Reg. 1.7874-6T(g), Example 2 (U.S. Parented Group Exception Available: F Reorganization & Sale)
Temp. Reg. 1.7874-6T(g), Example 3 (U.S. Parented Group Exception Available: Spin-Offs)
Temp. Reg. 1.7874-6T(g), Example 4 (Foreign Parented Group Exception)
Temp. Reg. 1.7874-6T(g), Example 4 Alternative Facts (Foreign Parented Group Exception Not Available)
Reg. 1.7874-7T(g), Example 1 (Excess Nonqualified Property Increases 7874 Ownership Fraction)
Reg. 1.7874-7T(g), Example 2 (Application of De Minimis Exception)
Reg. 1.7874-7T(g), Example 3 (Foreign Acquiring Corporation Not Common Parent of EAG)
Reg. 1.7874-8T(h), Example 1 (Multiple Domestic Entity Acquisitions)
Reg. 1.7874-8T(h), Example 2 (Multiple Domestic Entity Acquisitions- Effect of Redemptions)
Reg. 1.7874-8T(h), Example 3 (Multiple Domestic Entity Acquisitions- Effect of Redemptions & Stock Split)
Reg. 1.7874-9T(f), Example 1 (Third-Country Transaction)
Reg. 1.7874-9T(f), Example 1 Alternative Facts (iii) (Third-Country Transaction: Change in Tax Residence)
Reg. 1.7874-9T(f), Example 1 Alternative Facts (iv) (Third-Country Transaction: Triangular Acquisition)
Reg. 1.7874-11T(e), Example (Effect of Inversion Gain)
PLR 201432002 (No Inversion as a Result of an F Reorganization & an IPO)
Agent vs. Separate Entity
Bollinger (Corporation as Agent of Its Owner)
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)
Moline Properties (Corporation With A Single Shareholder is a Separate Taxable Entity)
National Carbide (Subsidiaries Were Not Agents of the Parent)
Robucci (Sham Entities with No Significant Purpose or Function Other Than Tax Avoidance)
Form vs. Substance
Pauline Ach (Corporation's Profits Allocated to Beneficial Owner)
Aiken Industries (Treaty Shopping / Back-to-Back Loans)
American Manufacturing (Outbound D Reorganization)
Am. Metallurgical Coal Co. v. Commr. T.C. Memo 2016-139 (Transfer Was For Equity And Not For Debt; Post Transfer Payments Were Dividends)
James Armour, Inc. (Intercompany Sale of Assets & Liquidation was a D Reorganization)
Atlas Tool (D Reorganization with Boot)
Barnes Group, Inc. (Structured Repatriation of Cash Was Held to be a Dividend)
Basye (Partnership Attempt to Deflect Compensation to Retirement Plan)
Blum (Guaranteed Loans Not Treated As Equity Investments)
Bollinger (Corporation as Agent of Its Owner)
Canal Corp. (Disguised Sale to Partnership Under Section 707(a)(2)(B)
Chisholm (Transfer to Partnership and Partnership Sale - Form Respected)
Chrome Plate, Inc. (Kimbell-Diamond Doctrine Is Extinct)
Corliss v. Bowers (Income of Revocable (Grantor) Trust Taxed to Grantor)
Court Holding (Conduit Seller)
Culbertson (Family Partnership)
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)
Del Commercial Properties Inc. (Conduit / Intermediary Entities Disregarded)
Diedrich (Conditional Gift with Donee Payment of Gift Tax)
Esmark (Tender offer followed by In-Kind redemption)
Foglesong (Lucas v. Earl Tension with Moline Properties)
Gregory v. Helvering (Spin-Off with Transitory Controlled)
Helvering v. Horst (Fruit Not Attributed to a Different Tree)
Indofood International Finance Ltd. (Hypothetical Beneficial Owner Under Indonesia-Netherlands DTA)
Isom (Insurance Agent Commission Assignment Not Respected)
Jade Trading LLC (Son of BOSS - Currency Spread Transaction)
Kansas Sand & Concrete, Inc. (Pre-Section 338 Stock Purchase & Upstream Merger)
Kimbell-Diamond (Stock Purchase & Target Liquidation Treated as Asset Acquisition)
King Enterprises (Two-step Merger)
Lang (Deemed Payments of Medical Expenses & Property Taxes)
F. & R. Lazarus & Co. (Transfer of Legal Title was Security for a Loan)
Lyon (Sale & Leaseback Respected)
Miller (No Look-Thru for Sourcing of Back to Back Services Payments)
Moline Properties (Corporation With A Single Shareholder is a Separate Taxable Entity)
Morgan (Liquidation - Reincorporation -- Meaningless Gesture)
National Carbide (Subsidiaries Were Not Agents of the Parent)
Old Colony Trust (Employer Payment of Employee Taxes)
Plantation Patterns (Guarantor treated as borrower)
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Prevost Car, Inc. ("Beneficial Owner" Under Canada-Netherlands Tax Treaty)
Robucci (Sham Entities with No Significant Purpose or Function Other Than Tax Avoidance)
Rubin (AOID: Corporate Management Services Taxable to Controlling Shareholder)
Sammons (Constructive Dividend: Partial Vertical Control)
SDI Netherlands B.V. (Cascading Royalties)
Soreng (Disproportionate Circular Flow of Cash Not Disregarded)
Warsaw Photographic Associates, Inc. (Purported D Reorg: No Meaningless Gesture if No Identity of Shareholders)
Rev. Rul. 54-96 (Contribution & Stock Exchange Not a 351 Exchange Nor a B Reorganization)
Rev. Rul. 56-345 (C Reorganization & Subsequent Redemption Not Integrated Transactions)
Rev. Rul. 56-431 (Dividend Waiver Deemed Ineffectual with Related Shareholders)
Rev. Rul. 56-654 (Corporate Charter Amendment Deemed a Recapitalization)
Rev. Rul. 57-465 (Downstream Merger of Foreign Corporation was a D Reorganization)
Rev. Rul. 58-93 (A Reorganization With a Drop (But Drop Precedes Merger))
Rev. Rul. 60-50 (Complete Liquidation Followed by Reactivation)
Rev. Rul. 63-234 (Two Step Exchange Did Not Qualify As B Reorganization (Remote Continuity))
Rev. Rul. 63-260 (No "Control" for Spin-Off Due to Transitory Ownership)
Rev. Rul. 66-365 (Solely for Voting Stock - Cash in Lieu of Fractional Shares)
Rev. Rul. 67-202 (Contribution & Liquidation Was An Asset Reorganization & Section 269 Did Not Apply)
Rev. Rul. 67-274 (B Reorganization plus Target Liquidation equals C Reorganization)
Rev. Rul. 67-448 (Reverse Triangular Merger Was, in Substance, a B Reorganization)
Rev. Rul. 68-183 (Sale to Trust Treated as Contribution to Trust)
Rev. Rul. 68-602 (Pre-Liquidation Debt Cancellation of Insolvent Subsidiary)
Rev. Rul. 69-608, Situation 1 (Constructive Dividend for Corporate Assumption of Shareholder Liability)
Rev. Rul. 69-630 (Bargain Sale Between Brother-Sister Corporations)
Rev. Rul. 70-223 (Taxable Stock Acquisition & Downstream Merger)
Rev. Rul. 70-240 (Asset Sale & Liquidation Treated as D Reorganization)
Rev. Rul. 70-305 (Subsidiary Purchase & Sale of Parent Stock))
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Rev. Rul. 71-336 (Corporation as Conduit for Exchange of Stock a Taxable Transaction)
Rev. Rul. 72-135 (Nonrecourse Loans Recharacterized as Contributions to Capital)
Rev. Rul. 72-350 (Equity Advance Creates No Partner Debt Basis)
Rev. Rul. 72-320 (Momentary Ownership of Corporation Did Not Terminate S Election)
Rev. Rul. 72-405 (Forward Triangular Merger & Liquidation of Transitory Subsidiary is a C Reorganization)
Rev. Rul. 73-16 (Successive Stock-For-Stock Exchanges Treated a "B" and "Triangular B" Reorganizations)
Rev. Rul. 73-226 (Payments to Protect Business Reputation & Goodwill)
Rev. Rul. 73-233 (Surrender of Shares to Induce Consent to a Merger Was a Taxable Exchange)
Rev. Rul. 73-427 ("Squeeze Out" Merger - Circular Flow of Cash)
Rev. Rul. 73-496 (Momentary Ownership of Corporation Did Not Terminate S Election)
Rev. Rul. 74-27 (Municipal Bond "Repo" Agreements)
Rev. Rul. 74-564 (Merger of Transitory Entity Treated as B Reorganization)
Rev. Rul. 75-223, Situation 1 (Partial Liquidation With Sale of Former Subsidiary's Assets)
Rev. Rul. 75-223, Situation 2 (Partial Liquidation With Sale of Subsidiary's Assets)
Rev. Rul. 75-360 (Cash Redemption & Share Acquisition Treated as Busted B Reorganization)
Rev. Rul. 75-383 (Inbound D Reorganization))
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Rev. Rul. 76-192 (Third Party "Filter" was Ineffective / CFC Created to avoid Section 956))
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Rev. Rul. 76-123 (Section 351 Exchange Combined With C Reorganization)
Rev. Rul. 76-223 (Voting Rights Added to Qualify Exchange as a B Reorganization)
Rev. Rul. 76-454 (Constructive Dividend as Part of 351 Exchange))
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Rev. Rul. 77-226 (No DRD for Redemption Integrated with Sale)
Rev. Rul. 78-83 (Constructive Dividend - Diversion of Income Between Foreign Subsidiaries)
Rev. Rul. 78-397 (Forward Triangular Merger: Circular Flow of Cash)
Rev. Rul. 80-154 (Foreign Corp.'s Capitalization of Earnings - Sec. 305 Stock Dividend))
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Rev. Rul. 80-239 (301 Distribution Thru Conduit Entity)
Rev. Rul. 81-54 (DISC Commissions with Respect to Gifted DISC Shares Result in Continuing Gifts)
Rev. Rul. 81-110 (Payment Of An Individual's Debt To A Charity By A Third Party Was A Gift To the Individual)
Rev. Rul. 82-144 (Sale Treated as Sale Despite Acquisition of "Put")
Rev. Rul. 82-150 (Deep in-the-Money Option Deemed Exercised)
Rev. Rul. 83-22 (Dividend on Non-vested Stock With 83(b) Election Treat as a Dividend)
Rev. Rul. 83-142 (Circular Flow of Cash in Foreign Spin-Off)
Rev. Rul. 83-156 (351 Followed by 721)
Rev. Rul. 84-68 (Parent Payment of Bonuses to Subsidiary Employees))
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Rev. Rul. 85-87 ("In-the-Money" Put Option Treated as Contract to Acquire Stock for Wash Sale Rule)
Rev. Rul. 90-13 (No Surrender of Stock in Pro Rata Partial Liquidation)
Notice 94-48 (Tax Deductible Preferred Stock)
Rev. Rul. 2001-26, Situation 1 (Two Step Reverse Triangular Merger)
Notice 2001-45 (Basis Shifting Tax Shelter)
Rev. Rul. 2004-83 (Related Stock Purch. & Liquidation Treated as D Reorganization)
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Rev. Rul. 2008-1 (U.S. Dollar Denominated Derivative Contract Treated As Euro Denominated Debt)
Rev. Rul. 2008-5 (Loss Disallowed on Wash Sale to Roth IRA)
Rev. Rul. 2008-18, Situation 1 (S Election In F Reorg With QSub)
Rev. Rul. 2008-18, Situation 2 (S Election In F Reorg With QSub)
Rev. Rul. 2008-25 (Multi-Step Reorganization Was a Qualified Stock Purchase)
Rev. Rul. 2009-15, Situation 1 (Partnership UN-CTB Election to S Corporation)
Rev. Rul. 2009-15, Situation 2 (Partnership Conversion to S Corporation)
Reg. 1.679-3(c)(5), Example 1 (Intermediary Transfer to Foreign Trust)
Reg. 1.679-3(c)(5), Example 2 (Delayed Intermediary Transfer to Foreign Trust)
Reg. 1.679-3(c)(5), Example 3 (Indirect Loan to Foreign Trust)
Reg. 1.679-3(c)(5), Example 4 (Indirect Loan to Foreign Trust)
Reg. 1.679-3(d)(2), Example 1 (Constructive Transfer to Foreign Trust: Debt Payment)
Reg. 1.679-3(d)(2), Example 2 (Constructive Transfer to Foreign Trust: Liability Assumption)
Reg. 1.679-3(e)(5), Example 1 (Deemed Transfer to a Foreign Trust: Guarantee of Loan)
Reg. 1.679-3(e)(5), Example 2 (Deemed Transfer to a Foreign Trust: Guarantee of U.S. Lender's Loan)
Reg. 1.679-3(f)(2), Example 1 (Deemed Transfers Thru a Foreign Grantor Trust with U.S. Beneficiaries)
Reg. 1.679-3(f)(2), Example 2 (Deemed Transfers Thru a Foreign Non-Grantor Trust with Foreign Beneficiaries)
Reg. 1.988-1(a)(11)(ii), Example (Sale of Stock Treated as Section 988 Transaction)
Reg. 1.1361-4(a)(2)(ii), Example 1 (Qualified Stock Purchase & QSub Election)
Reg. 1.1361-4(a)(2)(ii), Example 2 (Stock for Stock Exchange & QSub Election)
Reg. 1.1361-4(a)(2)(ii), Example 3 (Contribution & QSub Election - Drop & Check)
PLR 201122002 (Migration, "Uncheck" of DE & Downstream Merger into DE Treated as F Reorganization)
PLR 201328003 (Deemed Distribution & Contribution with Circular Flow of Cash (Plus "F" Reorganization))
Ownership Attribution
267 Family Attribution
318 Family Attribution
Notice 2001-45 (Basis Shifting Tax Shelter)
Rev. Rul. 70-141 (Ownership Attribution - Reg. 1.1502-34 & Sections 332 & 351)
Rev. Rul. 74-598 (Ownership Attribution - Reg. 1.1502-34 & Section 332)
Other
Tax Stories
by Paul Caron
Glenshaw Glass (Accessions to Wealth)
Eisner v. Macomber (Stock Dividends are Not Taxable)
Kirby Lumber (Gain on Bond Retirement)
Davis (Transfer for Release of Marital Claims)
Welch v. Helvering (Deductibility of Reputation Payments)
INDOPCO (Deductibility of Takeover Expenses)
Crane (Debt Relief from Nonrecourse Mortgage)
Schlude (Prepaid Dance Lessons)
Lucas v. Earl (Income is Taxed to the Person who Earned It)
Knetsch (Sham Interest Expense)
Business Tax Stories
by Steven A. Bank & Kirk J. Stark
Hendler (Liability Assumption was Boot in a Reorganization)
Gregory v. Helvering (Spin-Off with Transitory Controlled)
General Utilities (No Gain on In-Kind Corporate Distributions)
Tufts (Debt Relief from Nonrecourse Mortgage: FMV of Property Less Than Debt)
J.E. Seagram (Pre-Acquisition Continuity of Interest in Multi-Step Forward Triangular Merger)
Anderson ("All Events" Test For Accruing Expenses)
Arrowsmith (Relation Back Doctrine)
Bruun (Landlord Taxation of Leasehold Improvements)
Cadbury Schweppes (Freedom of Establishment and U.K. CFC Legislation)
Corliss v. Bowers (Income of Revocable (Grantor) Trust Taxed to Grantor)
Cottage Savings Association (Losses Allowed on Exchanges of Mortgages for Substantially Identical Mortgages)
Dagres (Business Bad Debt Deduction for Private Equity Fund Manager)
Dalm (No Jurisdiction for Refund Claim if Based Solely on the Doctrine of Equitable Recoupment)
Duberstein (Gift Defined: Detached & Disinterested Generosity)
Fink (No Deduction for Voluntary Surrender of Stock to a Corporation)
Gilmore (Origin of the Claim)
Helvering v. Horst (Fruit Not Attributed to a Different Tree)
Indianapolis Power & Light (Customer Deposits Were Not Advance Payments)
Isom (Insurance Agent Commission Assignment Not Respected)
Burnet v. Logan (Open Transaction Doctrine (Contingent Payments))
P.G. Lake, Inc. (No Capital Gain on Sale of Right to Receive Ordinary Income)
Marks & Spencer (U.K. Group Relief for Non-U.K. Losses)
McWilliams (Losses Disallowed for Related-Party Sales Thru Intermediary)
North Texas Lumber Co. (Timing of Sale Transaction)
Pierre (Valuation Discounts for Transfers of Interests in a Single Member LLC)
Rubin (AOID: Corporate Management Services Taxable to Controlling Shareholder)
Sanford & Brooks Co. (Annual Accounting)
Spring City Foundry Co. (No Partial Deduction for Bad Debt of Accrual Basis Taxpayer)
Vodafone 2 (Freedom of Establishment & U.K. CFC Legislation)
Woodsam Assoc. (No Gain Recognition on Debt Conversion from Recourse to Non-Recourse)
Rev. Rul. 55-143 (Nonresident Alien With Funds in Bank Safe-Deposit Box At Time Of Death)
Rev. Rul. 63-252 (Deductibility of Contributions to "Foreign Feeder" Charities)
Rev. Rul. 69-74 (Private Annuity In Exchange for Appreciated Property)
Rev. Rul. 69-93 (Nominal Real Estate Deposit Not Taxable Until Closing))
Video
Rev. Rul. 73-226 (Payments to Protect Business Reputation & Goodwill)
Rev. Rul. 73-442 (DISC Single Class of Stock Requirement))
Video
Rev. Rul. 73-605 (Consolidated Tax Liability-Member Payments)
Rev. Rul. 82-144 (Sale Treated as Sale Despite Acquisition of "Put")
Rev. Rul. 84-68 (Parent Payment of Bonuses to Subsidiary Employees))
Video
Rev. Rul. 84-125 (Accrual of FTCs on Contested Liability (Partially Paid) & 10 Year Refund Period)
Rev. Rul. 85-87 ("In-the-Money" Put Option Treated as Contract to Acquire Stock for Wash Sale Rule)
Rev. Rul. 85-119 (Bank Notes: Equity for Regulatory Purposes & Debt for Tax Purposes)
Notice 94-48 (Tax Deductible Preferred Stock)
Notice 2003-22 (Offshore Deferred Compensation Arrangement (Listed Transaction))
Rev. Rul. 2003-96 (Nonapplication of Section 482 to Lease Stripping Transaction)
Rev. Rul. 2004-37 (Forgiveness of Option Exercise Debt Treated as Compensation)
Rev. Rul. 2004-79 (Subsidiary Purchase of Parent Debt)
Notice 2007-57 (Loss Importation Listed Transaction)
Rev. Rul. 2008-15, Situation 1 (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
Rev. Rul. 2008-15, Situation 2 (Section 4371 Excise Tax on Outbound Reins. & Fgn-to-Fgn Reins.)
Rev. Rul. 2008-15, Situation 3 (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
Rev. Rul. 2008-15, Situation 4 (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
Reg. 1.83-6 (d)(1) (Shareholder Transfer of Stock To Employee of Corp)
Prop. Reg. 1.453-1(f)(2)(iv), Example 1 (Installment Obligation Received in Forward Triangular Merger)
Reg. 1.861-3(a)(3)(iii), Example 1 (Dividends Received Deduction for Dividend from Foreign Corporation)
Video
Reg. 1.1001-2(c), Example 1 (Sales Proceeds Include Liabilities Assumed By Purchaser)
Prop. Reg. 1.1402(a)-2(i), Example (Limited Partners for Self-Employment Purposes)
PLR 8711107 (Taxation of Stock Options Granted to NRAs)
PLR 9412008 (NRA Automatically Elected Out of Installment Method)
TAM 9830002 (Discharge of Indebtedness by Direct & Indirect Shareholders) (Sec. 108)
PLR 200945026 (Deferral of Currency Loss on Hedge Contact Under 267(f)(2)
PLR 201016048 (Section 108(e)(6) vs. Section 108(e)(8))
PLR 201122002 (Migration, "Uncheck" of DE & Downstream Merger into DE Treated as F Reorganization)
PLR 201324005 (ADS Depreciation Not Required for Possession Located Property Held Through a Partnership)
