Topic Order
Section 199A Qualified Business Income (QBI)
- Reg. 1.199A-1(c)(3), Example 1 (QBI Ded'n, Below Threshold: TI Limit (No CG)) Video
- Reg. 1.199A-1(c)(3), Example 2 (QBI Ded'n, Below Threshold: TI Limit (With CG))
- Reg. 1.199A-1(c)(3), Example 3 (QBI Ded'n, Below Threshold: CQBIA Limit)
- Reg. 1.199A-1(c)(3), Example 4 (QBI Ded'n, Below Threshold: CQBIA Limit (With REIT & PTP))
- Reg. 1.199A-1(d)(4), Example 1 (QBI Ded'n, Above Threshold: Zero Wages and Zero UBIA)
- Reg. 1.199A-1(d)(4), Example 2 (QBI Ded'n, Above Threshold: Zero Wages and 10M UBIA)
- Reg. 1.199A-1(d)(4), Example 3 (QBI Ded'n, Above Threshold: 30% Partner in P'ship)
- Reg. 1.199A-1(d)(4), Example 4 (QBI Ded'n, Above Threshold: 50% Shareholder in S Corp)
- Reg. 1.199A-1(d)(4), Example 5 (QBI Ded'n, Phase-in Range: 20% of QBI > Wages Plus)
- Reg. 1.199A-1(d)(4), Example 6 (QBI Ded'n, Phase-in Range: SSTB & 20% of QBI > Wages Plus)
- Reg. 1.199A-1(e)(3)(iv)(D), Example 1 (UBIA for Partner in Partnership with Positive 743(b) Adjustment)
- Reg. 1.199A-1(e)(3)(iv)(D), Example 2 (UBIA for Partner in Partnership with Negative 743(b) Adjustment)
Section 301 & 302 Distributions & Redemptions
- Avery (Dividend Not Taxable Until Unqualifiedly Made Subject to Shareholder's Demands)
- Barnes Group, Inc. (Structured Repatriation of Cash Was Held to be a Dividend)
- 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) Video
- 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) Video
- Reg. 1.302-3(b), Example (Substantially Disproportionate Redemption)
- AM 2013-006 (Section 302 Redemption Reduces CFC's Pool of Foreign Income Taxes)
- PLR 200225032 (U.S. Tax Treatment of German Organschaft)
- PLR 200840014 (Extension Granted for 897 Statement & Notice Requirements in a Redemption)
Section 304 Transactions
Section 305 Stock Dividends
Section 318 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) Video
- 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) Video
- Rev. Rul. 70-409 (Liquidating Distribution of Shareholders' Notes Was a Distribution of Money)
- 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) Video
- Rev. Rul. 84-2 (Section 332 Liquidation: Nominal Assets Remaining) Video
- 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) Video
- 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) Video
- 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
- Reg. 1.336-2(k), Example 1 (Section 336(e) Election Sale of 100% of Target Stock)
- 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) Video
- 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) Video
- Rev. Rul. 79-194, Situation 1 (351 Exchange: Sale of Stock to Other Transferors) Video
- 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) Video
- Rev. Rul. 84-111, Situation 2 (Partnership Conversion to Corporation: Assets Up & Assets Down) Video
- Rev. Rul. 84-111, Situation 3 (Partnership Conversion to Corporation: Partnership Interests Down) Video
- 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. 2015-9 (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) Video
- 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)(i)(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. 73-234 (Active Trade or Business With Independent Contractor Tenant Farmers)
- 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) Video
- Rev. Rul. 2003-79 (Spin-Off & C Reorganization of Controlled)
- Rev. Rul. 2007-42, Situation 1 (Spin-Off - 33 1/3 % Interest in Partnership) Video
- Rev. Rul. 2007-42, Situation 2 (Failed Spin-Off - 20% Interest in Partnership) Video
- 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%))
- Reg. 1.355-2(d)(4), Example 1 (Sale After Distribution (Device))
- Reg. 1.355-2(d)(4), Example 2 (Proportionate Division of Nonbusiness Assets (Nondevice))
- Reg. 1.355-2(d)(4), Example 3 (Disproportionate Division of Nonbusiness Assets (Device))
- Reg. 1.355-2(d)(4), Example 4 (Disproportionate Division of (Non-Cash) Nonbusiness Assets (Device))
- Reg. 1.355-2(d)(5)(v), Example 1 (Disproportionate Division of Nonbusiness Assets, But No E&P (Not a Device))
- 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
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)(i)(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
- 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. 2015-9 (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)
- Atlas Tool (D Reorganization with Boot)
- Davant (D / F Reorganization with Strawman)
- Douglas (Reorganization That Took 5 Years to Complete)
- James Armour, Inc. (Intercompany Sale of Assets & Liquidation was a D Reorganization)
- 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) Video
- 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) Video
- Rev. Rul. 2002-85 (D Reorganization with a Drop)
- Rev. Rul. 2004-83 (Related Stock Purch. & Liquidation Treated as D Reorganization) Video
- 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)
F Reorganizations
Continuity of Interest
Continuity of Business Enterprise ("COBE")
International
Section 453 Installment Sales
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. 85-45 (Beneficiary/Owner of Grantor Trust Qualifies for Section 121 Exclusion)
- 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 Reversionary Interests
Section 674 Power to Control Beneficial Enjoyment
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 Non-Grantor 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
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)) Video
- Rev. Rul. 71-141 (Deemed Paid Foreign Tax Credits Through A Partnership) Video
- 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) Video
- Rev. Rul. 84-111, Situation 2 (Partnership Conversion to Corporation: Assets Up & Assets Down) Video
- Rev. Rul. 84-111, Situation 3 (Partnership Conversion to Corporation: Partnership Interests Down) Video
- Rev. Rul. 86-73 (Effect of 754 Election on Technical Termination of Partnership)
- Rev. Rul. 86-138 (Separate Statement of Items for Tiered Partnerships) Video
- Rev. Rul. 90-112 (Investment in U.S. Property Through Partnership) Video
- 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) Video
- Rev. Rul. 99-5, Situation 2 (Disregarded Entity to Partnership - Contribution) Video
- Rev. Rul. 99-6, Situation 1 (Partnership to Disregarded Entity - Member Purchase) Video
- Rev. Rul. 99-6, Situation 2 (Partnership to Disregarded Entity - Third Party Purchase) Video
- Rev. Rul. 2004-59 (Partnership Conversion to Corporation - Contribution Followed by Distribution) Video
- 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) Video
- Rev. Rul. 2008-39 (Upper-Tier Partnership Sec. 212 Expenses Must be Separately Stated)
- 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) Video
- 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
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)
- Prop. Reg. 1.861-18(h), Example 19 (E-Book Downloads Are Sales (e.g., Amazon))
- Prop. Reg. 1.861-18(h), Example 20 (Non-Perpetual Right to Downloaded Songs Are Leases)
- Prop. Reg. 1.861-18(h), Example 21 (Movie Streaming is a Cloud Transaction, Movie Downloading is a Lease or a Sale)
- Prop. Reg. 1.861-19(d), Example 1 (Supplying Computing Capacity: Provision of Services)
- Prop. Reg. 1.861-19(d), Example 2 (Supplying Computing Capacity on Dedicated Servers: Provision of Services)
- Prop. Reg. 1.861-19(d), Example 5 (Downloaded Software Not a Cloud Transaction)
- Prop. Reg. 1.861-19(d), Example 6 (Online Word Processing, Etc. Via Browser or App: Provision of Services)
- Prop. Reg. 1.861-19(d), Example 7 (Downloaded Word Processing, Etc.: Lease of Copyrighted Article (e.g., Office 365))
- 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) Video
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. 72-418 (U.S. Office of German Bank Was Not A Permanent Establishment)
- 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.) Video
- 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)
- Prop. Reg. 1.864-6(c)(3)(i), Example 1 (NRA With a US Tax Home Selling Foreign-Produced Inventory Thru a US Office)
- Prop. Reg. 1.864-6(c)(3)(ii), Example 2 (NRA With a US Tax Home Selling Foreign-Purchased Inventory Thru a US Office)
- Prop. Reg. 1.864-6(c)(3)(iii), Example 3 (NRA With a US Tax Home Selling Foreign-Purchased Inventory Thru a US Office & a Foreign Office Materially Participates in the Sales)
Sections 871(a) & 881 FDAP & Section 884 Branch Taxes
- Aiken Industries (Treaty Shopping / Back-to-Back Loans) Video
- American Metallurgical Coal Co. (Transfer Was For Equity And Not For Debt; Post Transfer Payments Were Dividends)
- 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) Video
- Rev. Rul. 92-85, Situation 2 (FDAP Withholding on 304 Transaction) Video
- 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)
- Reg. 1.881-5(h), Example (US VI Corp Was Not Less Than 25% Owned By Foreign Persons)
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) Video
- 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)
- Santa 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) Video
- Rev. Rul. 71-141 (Deemed Paid Foreign Tax Credits Through A Partnership) Video
- Rev. Rul. 72-197 ("Shareholders" Liable for Foreign Taxes of Reverse Hybrid Entity) Video
- 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) Video
- Reg. 1.904-4(f)(4)(i), Example 1 (Determination of Foreign Branches and Foreign Branch Owner)
- Reg. 1.904-4(f)(4)(ii), Example 2 (Sales of Foreign Branches)
- Reg. 1.904-4(f)(4)(iii), Example 3 (Disregarded Payment for Services From U.S. Owner to FDE)
- Reg. 1.904-4(f)(4)(iv), Example 4 (Sale of Non-Inventory Property to a DRE & Later Sold by the DRE)
- 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)
- AM 2013-006 (Section 302 Redemption Reduces CFC's Pool of Foreign Income Taxes)
- PLR 200225032 (U.S. Tax Treatment of German Organschaft)
- 902 Deemed Paid Credits & Section 904(d) Look-Thru
- 909 Example of Foreign Tax Credit "Splitter" Structure
Section 911 Foreign Earned Income Exclusion
Section 951A GILTI
Section 951 - 954 Subpart F Income
Generally
- Dover (Check the Box & Sell) Video
- Eaton (E&P of CFC's Increased By 951(a) Inclusions)
- 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) Video
- Reg. 1.951-1(b)(2), Example 1 (Subpart F Income: CFC for Full Year) Video
- Reg. 1.951-1(b)(2), Example 2 (Subpart F Income: CFC for First Part of Year) Video
- Reg. 1.951-1(b)(2), Example 3 (Subpart F Income: CFC for Last Part of Year) Video
- Reg. 1.951-1(b)(2), Example 4 (Hopscotch Rule & PTI Dividend) Video
- Reg. 1.951-1(b)(2), Example 5 (Subpart F Income: CFC for Last Part of Year) Video
- Prop. Reg. 1.951-1(h)(3), Example (Subpart F Income Partnership Blocker)
- 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)
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) Video
- Reg. 1.954-3(a)(1)(iii), Example 2 (Purchase from Unrelated & Sale to Related) Video
- Reg. 1.954-3(a)(1)(iii), Example 3 (Sale Commission to Foreign Subsidiary) Video
- 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) Video
- Rev. Rul. 87-89 (Lending Intermediary Disregarded in Cross-Border Lending Transactions)
- Rev. Rul. 90-112 (Investment in U.S. Property Through Partnership) Video
- 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) Video
- 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) Video
- 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) Video
- 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
Section 958 Attribution Rules
- Reg. 1.958-1(b), Example (Indirect Ownership Thru Foreign Corporations; Attribution Stops with First U.S. Person Going Up the Chain)
- Reg. 1.958-1(d), Example 1 (Indirect Ownership Thru Foreign Corporations)
- Reg. 1.958-1(d), Example 2 (Indirect Ownership Thru Foreign Partnerships & Foreign Corporations)
- Reg. 1.958-1(d), Example 3 (Indirect Ownership Thru Foreign Trust)
- Reg. 1.958-1(d), Example 4 (Indirect Ownership Thru Foreign Estate)
- Prop. Reg. 1.958-1(d)(3)(i), Example 1 (U.S. Partnership Owns CFC, With One Partner as a U.S. Shareholder)
- Prop. Reg. 1.958-1(d)(3)(ii), Example 2 (Tiered U.S. Partnerships Own a CFC)
- Reg. 1.958-2(f), Example 1 (9% Direct Owner Treated As U.S. Shareholder Thru Constructive Ownership)
- Reg. 1.958-2(f), Example 2 (More Than 50% Ownership of a Corp Thru an Entity is Treated as 100% Constructive Ownership)
- Reg. 1.958-2(g), Example 1 (Use Higher of 1.958-1 Attribution or 1.958-2 Attribution)
- Reg. 1.958-2(g), Example 2 (Use Higher of 1.958-1 Attribution or 1.958-2 Attribution, Thru Domestic C Corp)
- Reg. 1.958-2(g), Example 3 (Downward Attribution Thru Partnership & Corp)
- Reg. 1.958-2(g), Example 4 (No Downward Attribution From Foreign Corp (Old Law))
- Reg. 1.958-2(g), Example 5 (No Family Attribution From Foreign Persons)
- Reg. 1.958-2(g), Example 6 (Family Attribution From U.S. Spouse)
Section 960 Deemed Paid Credits
Section 965 Transition Tax
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
Section 1031 Like-Kind Exchanges
Section 1032 Exchange of Stock for Property
Section 1248 Sales of Controlled Foreign Corporations
Section 1291 PFICs Generally
Section 1296 PFIC Mark-to-Market Elections
- Reg. 1.1296-1(a)(3)(iii), Example (Gain from MTM Election in Year After Acquisition Is Included in Unreversed Inclusions) Video
- Reg. 1.1296-1(c)(7), Example 1 (MTM Election Made in First PFIC Year, Which Was After Acquisition Year) Video
- Reg. 1.1296-1(c)(7), Example 2 (Gain Recognized in Year Ceased to be a PFIC Was Long-Term Capital Gain) Video
- Reg. 1.1296-1(c)(7), Example 3 (Ordinary Loss On Sale of 1296 Stock Because Loss Did Not Exceed Unreversed Inclusions) Video
- Reg. 1.1296-1(c)(7), Example 4 (Loss Recognized in Year Ceased to be a PFIC Was Long-Term Capital Loss) Video
- Reg. 1.1296-1(c)(7), Example 5 (Ordinary & Capital Loss On Sale of 1296 Stock Because Loss Exceeded Unreversed Inclusions) Video
- Reg. 1.1296-1(c)(7), Example 6 (MTM Election With Two Lots of Stock (1 Gain & 1 Loss)) Video
- Reg. 1.1296-1(d)(2)(ii), Example (U.S. Partner Makes MTM Election Owning PFIC Thru Foreign P'ship) Video
- Reg. 1.1296-1(d)(5)(ii), Example (Pre-Residency PFIC Share Acquisition With a MTM Election in First Year of U.S. Residency) Video
- Reg. 1.1296-1(h)(4), Example 1 (QEF Election, Then MTM Election, Then Stock Ceases To Be Marketable) Video
- Reg. 1.1296-1(h)(4), Example 2 (QEF Election, Then MTM Election, Then Stock Ceases To Be Marketable, Then Stock Becomes Marketable Again) Video
- Reg. 1.1296-1(i)(4), Example 1 (Coordination Rule Between Code ยง1291 & MTM Election) Video
Section 1297 PFIC Definition
Section 1298 PFIC Special Rules
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) Video
- 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) Video
- 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) Video
- 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) Video
- PLR 201336012 (Spin-Off of QSub)
Section 2036 Transfers with Retained Life Estate
Section 2501 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) Video
- 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) Video
- Reg. 1.6038A-2(b)(9), Example 2 (5472 Reporting for Transactions Between U.S. Disregarded Entities)
Section 6038B Form 926
Section 6038D Form 8938
Section 6046 Category 2 and 3 filers
Section 6048 Forms 3520 and 3520-A
Section 6694 Paid Preparer Penalties
Section 7701 Entity Classification
Section 7701b Individual Residency
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
Form vs. Substance
- Pauline Ach (Corporation's Profits Allocated to Beneficial Owner)
- Aiken Industries (Treaty Shopping / Back-to-Back Loans) Video
- American Manufacturing (Outbound D Reorganization)
- American Metallurgical Coal Co. (Transfer Was For Equity And Not For Debt; Post Transfer Payments Were Dividends)
- 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)
- DeCoro USA Ltd (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)
- James Armour, Inc. (Intercompany Sale of Assets & Liquidation was a D Reorganization)
- 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)
- Frank Lyon Co. (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) Video
- 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) Video
- 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) Video
- Rev. Rul. 76-192 (Third Party "Filter" was Ineffective / CFC Created to Avoid Section 956) Video
- 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) Video
- 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) Video
- 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) Video
- 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) Video
- 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
Other
- Tax Stories by Paul Caron
- Business Tax Stories by Steven A. Bank & Kirk J. Stark
- 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)
- Cox (Rental of Joint Real Estate to Husband's Sole Proprietorship)
- 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. 80-58, Situation 1 (Rescission of Contract Within Same Taxable Year)
- Rev. Rul. 80-58, Situation 2 (Rescission of Contract in Following Taxable Year)
- Rev. Rul. 80-164 (Cash Method Employer Timing of Deduction for FICA Taxes)
- 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)
- Reg. 1.267(a)-3(b)(4), Example 1 (Interest Expense of Accrual Taxpayer Not Deductible Until Paid)
- 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. 1.986(a)-1(a)(2)(iv)(D), Example (Corp. Elects To Use The Spot Rate To Translate Non-Functional Currency Taxes of Dollar QBUs)
- 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)