Andrew Mitchel LLC

 International Tax Attorneys


DISCLAIMER:  These materials do not, and are not intended to, constitute legal or tax advice.  You should consult an attorney or tax advisor for individual advice regarding your own situation.  Although we have made considerable efforts to be thorough in the construction of these pages, we offer no assurance that the information posted here is timely, accurate, complete or applicable to any particular set of facts.  To the contrary, be aware that some of the material on these pages is out of date, incomplete and/or altered in relation to the official version.  These documents are not posted here for commercial use and should not be relied upon for any purpose whatsoever.



Purchase a 3 year on-line subscription allowing
you access to all 1000+ charts for only US $200.
(The subscription does not include any of
the flowcharts on

Click Here


To renew your subscription for US $200.

Click Here


While we provide over 730 tax charts for free viewing on our Topic and Alpha pages, the following charts are only available with a subscription purchase:

  1. Pauline Ach  (Corporation's Profits Allocated to Beneficial Owner)
  2. Adda  (Trading Commodities Thru An Agent in the U.S.)
  3. Amalgamated Dental Co. Ltd.  (Purchaser-Seller Relationship Did Not Cause Purchaser to be Engaged in a U.S. Trade or Business)
  4. Anderson  ("All Events" Test For Accruing Expenses)
  5. James Armour, Inc.  (Intercompany Sale of Assets & Liquidation was a D Reorganization)
  6. Armstrong v. Phinney  (Partner Can Be Considered An Employee of the Partnership for the Convenience of Employer Rule)
  7. Basye  (Partnership Attempt to Deflect Compensation to Retirement Plan)
  8. Blum  (Guaranteed Loans Not Treated As Equity Investments)
  9. British Timken Ltd.  (Sales Commissions Sourced to Location of Sales Activities)
  10. Bruun  (Landlord Taxation of Leasehold Improvements)
  11. Chrome Plate, Inc.  (Kimbell-Diamond Doctrine Is Extinct)
  12. Church's English Shoes, Ltd.  (Borrowing in Foreign Currency Treated as Separate From Inventory Purchase)
  13. Corliss v. Bowers  (Income of Revocable (Grantor) Trust Taxed to Grantor)
  14. Culbertson  (Family Partnership)
  15. Dalm  (No Jurisdiction for Refund Claim if Based Solely on the Doctrine of Equitable Recoupment)
  16. Del Commercial Properties Inc.  (Conduit / Intermediary Entities Disregarded)
  17. Douglas  (Reorganization That Took 5 Years to Complete)
  18. Duberstein  (Gift Defined: Detached & Disinterested Generosity)
  19. European Naval Stores Co.  (Foreign Corporation Not Engaged in U.S. Trade or Business)
  20. F. & R. Lazarus & Co.  (Transfer of Legal Title was Security for a Loan)
  21. Gilmore  (Origin of the Claim)
  22. Hawaiian Philippine Co.  (Processed Sugar Payment In-kind for Manufacturing Services)
  23. Isom  (Insurance Agent Commission Assignment Not Respected)
  24. Kraus  (Corporation Treated as CFC and Gain on Sale Treated as Dividend Income)
  25. Lang  (Deemed Payments of Medical Expenses & Property Taxes) More info.
  26. LeTulle v. Scofield  (No Continuity of Interest With Only the Receipt of Cash & Bonds)
  27. Lyon  (Sale & Leaseback Respected)
  28. McWilliams  (Losses Disallowed for Related-Party Sales Thru Intermediary)
  29. Miller  (No Look-Thru for Sourcing of Back to Back Services Payments)
  30. John A. Nelson Co.  (Continuity of Interest: 38.5% of Non-Voting Preferred Stock)
  31. Neustadt's Trust et. al  (Recapitalization: Non-Taxable Exchange of Bonds for Bonds)
  32. Norman Scott, Inc.  (Valid Mergers of Insolvent Corporations)
  33. North Texas Lumber Co.  (Timing of Sale Transaction)
  34. Owens Machinery Co.  (In-Kind Redemption Not a Section 311 Distribution)
  35. Pasquel  (Isolated U.S. Loan Did Not Cause NRA To Be Engaged in U.S. Trade or Business)
  36. Phipps  (Judicial Creation of Hovering Deficit Rule)
  37. Estate of Putnam  (Dividend Declared but Not Paid is Not Yet Taxable)
  38. Robucci  (Sham Entities with No Significant Purpose or Function Other Than Tax Avoidance)
  39. Roebling  (Continuity of Interest Applies to Statutory Mergers)
  40. Rubin  (AOID: Corporate Management Services Taxable to Controlling Shareholder)
  41. Sammons  (Constructive Dividend: Partial Vertical Control)
  42. Sanford & Brooks Co.  (Annual Accounting)
  43. Schering-Plough  (Swap & Assign Transactions Treated as Loans Under Section 956)
  44. The Scottish American Inv't Co., Ltd  (Inv't Activities Did Not Rise to Level of US Trade or Bus.)
  45. SDI Netherlands B.V.  (Cascading Royalties)
  46. Spring City Foundry Co.  (No Partial Deduction for Bad Debt of Accrual Basis Taxpayer)
  47. Textron  (Subpart F Income To Beneficiary of U.S. Voting Trust)
  48. Virginia Materials Corp  (304: Subsidiary Purchase of Parent Stock)
  49. Ward  (NRA Spouse Owned Purported S Corp Stock Under Community Property Laws)
  50. Warsaw Photographic Associates, Inc.  (Purported D Reorg: No Meaningless Gesture if No Identity of Shareholders)
  51. Rev. Rul. 54-96  (Contribution & Stock Exchange Not a 351 Exchange Nor a B Reorganization)
  52. Rev. Rul. 56-345  (C Reorganization & Subsequent Redemption Not Integrated Transactions)
  53. Rev. Rul. 56-431  (Dividend Waiver Deemed Ineffectual with Related Shareholders)
  54. Rev. Rul. 56-654  (Corporate Charter Amendment Deemed a Recapitalization)
  55. Rev. Rul. 59-259  (368(c) Control - At Least 80% of Total Number of Shares of Each Class of Non-Voting Stock)
  56. Rev. Rul. 60-50  (Complete Liquidation Followed by Reactivation)
  57. Rev. Rul. 60-55  (Sales Commissions Sourced to Location of Sales Activities)
  58. Rev. Rul. 63-29  (COBE: Acquiror Pre-Reorg Sale of its Assets for Cash)
  59. Rev. Rul. 63-113  (No PE for Consignment Sales to U.S. Trading Company)
  60. Rev. Rul. 63-260  (No "Control" for Spin-Off Due to Transitory Ownership)
  61. Rev. Rul. 67-158, Situation 1  (Section 911 Exclusion of Partner's Distributive Share)
  62. Rev. Rul. 67-158, Situation 2  (Section 911 Exclusion of Partner's Distributive Share)
  63. Rev. Rul. 68-21  (In-Kind Redemption to Shareholders in Their Capacity as Shareholders)
  64. Rev. Rul. 68-443  (Foreign Trademark Royalties Are Foreign Source Income)
  65. Rev. Rul. 68-602  (Pre-Liquidation Debt Cancellation of Insolvent Subsidiary)
  66. Rev. Rul. 69-6  (No COI for Merger of Stock S&L into Non-Stock S&L)
  67. Rev. Rul. 69-93  (Nominal Real Estate Deposit Not Taxable Until Closing)
  68. Rev. Rul. 69-124  (Code Section 1248(b) Limitation Applies to CFC Stock Sold by Partnership)
  69. Rev. Rul. 69-135  (Conversion of Bonds of One Corp Into Stock of Another Corp)
  70. Rev. Rul. 69-265, Situation 2  (Stock Convertible Into Parent Shares Okay for Triangular C Reorganization)
  71. Rev. Rul. 69-407  (Pre-Spin Recapitalization)
  72. Rev. Rul. 70-271, Situation 2  (C Reorg: Gain on Stock Used To Discharge Liabilities)
  73. Rev. Rul. 70-271, Situation 3  (C Reorg: Shareholders Assume Corp Liabilities)
  74. Rev. Rul. 70-496  (Classic 304 Transaction)
  75. Rev. Rul. 70-639  (Section 302(b)(3) Complete Termination: Landlord)
  76. Rev. Rul. 71-426  (Voting Trustee is a Tainted Interest for 302(b)(3) Termination)
  77. Rev. Rul. 71-443  (Gift to Corp is Gift of a Future Interest to the Stockholders)
  78. Rev. Rul. 71-562  (Section 302(b)(3) Complete Termination: Disregard of Second Son's Acquisition)
  79. Rev. Rul. 72-265  (No Gain / Loss on Conversion of Convertible Debenture)
  80. Rev. Rul. 72-320  (Momentary Ownership of Corporation Did Not Terminate S Election)
  81. Rev. Rul. 73-16  (Successive Stock-For-Stock Exchanges Treated a "B" and "Triangular B" Reorganizations)
  82. Rev. Rul. 73-233  (Surrender of Shares to Induce Consent to a Merger Was a Taxable Exchange)
  83. Rev. Rul. 73-236  (REIT Rents Cannot Be Active Business Rents For Spin-Off)
  84. Rev. Rul. 73-237  (Active Business Even With Some Independent Contractors)
  85. Rev. Rul. 73-257  (Forward Triangular Merger With Liabilities Assumed by Parent & by Subsidiary)
  86. Rev. Rul. 73-427  ("Squeeze Out" Merger - Circular Flow of Cash)
  87. Rev. Rul. 73-496  (Momentary Ownership of Corporation Did Not Terminate S Election)
  88. Rev. Rul. 74-27  (Municipal Bond "Repo" Agreements)
  89. Rev. Rul. 74-269  (Recapitalization of Common For Preferred)
  90. Rev. Rul. 75-223, Situation 1  (Partial Liquidation With Sale of Former Subsidiary's Assets)
  91. Rev. Rul. 75-223, Situation 2  (Partial Liquidation With Sale of Subsidiary's Assets)
  92. Rev. Rul. 75-223, Situation 3  (No Partial Liquidation With Distribution of Subsidiary Stock)
  93. Rev. Rul. 75-360  (Cash Redemption & Share Acquisition Treated as Busted B Reorganization)
  94. Rev. Rul. 75-374  (Co-Ownership Not a Partnership With Only Customary Services For Maintenance & Repair)
  95. Rev. Rul. 75-450  (C Reorg: Shareholders Assume Corp Liabilities)
  96. Rev. Rul. 75-493  (Pre-Sale Distribution: 301 Distribution, Liquidation Proceeds, or Sales Proceeds)
  97. Rev. Rul. 76-123  (Section 351 Exchange Combined With C Reorganization)
  98. Rev. Rul. 76-322  (No PE for Consignment Sales to U.S. Subsidiary) Available with Binder
  99. Rev. Rul. 76-496  (Section 302(b)(3) Complete Termination: Not a Successor Corporation)
  100. Rev. Rul. 76-524  (Section 302(b)(3) Complete Termination: Officer)
  101. Rev. Rul. 76-526  (No Partial Liquidation on Distribution of Real Estate)
  102. Rev. Rul. 77-209  (Section 902 Credits and "Fiscal Unity")
  103. Rev. Rul. 77-226  (No DRD for Redemption Integrated with Sale)
  104. Rev. Rul. 77-237  (Substantially Disproportionate Redemption of Both Father & Son)
  105. Rev. Rul. 77-297  (Three Party Like-Kind Exchange)
  106. Rev. Rul. 77-307  (Substantially All Properties in Reverse Triangular Merger)
  107. Rev. Rul. 77-427  (Section 304 Redemption Treated as 302(a) Exchange)
  108. Rev. Rul. 77-428, Situation 1  (Downstream Forward Triangular Merger)
  109. Rev. Rul. 77-428, Situation 2  (Upstream Reverse Triangular Merger)
  110. Rev. Rul. 77-449  (Successive 351 Transfers)
  111. Rev. Rul. 78-130  (Outbound 351 & Asset Reorg Recast as a Triangular C Reorg)
  112. Rev. Rul. 78-422  (304 Transaction Due to Assumption of Liability)
  113. Rev. Rul. 79-155  (Reorganization and Changes in Terms of Convertible Securities)
  114. Rev. Rul. 79-394  (Active Trade or Business With No [Paid] Employees)
  115. Rev. Rul. 80-189  (Section 304 - Subsidiary Purchase of Parent Stock)
  116. Rev. Rul. 80-362  (Cascading Royalties)
  117. Rev. Rul. 81-6  (Child Beneficiary Treated as Part Owner of Trust Under Sec. 678)
  118. Rev. Rul. 81-41  (Substantially Disproportionate Redemption -- No Common Stock Owned)
  119. Rev. Rul. 81-54  (DISC Commissions with Respect to Gifted DISC Shares Result in Continuing Gifts)
  120. Rev. Rul. 81-92  (No COBE for All Cash Target in Purported B Reorganization)
  121. Rev. Rul. 81-233  (UGMA Trustee is a Tainted Interest For 302(b)(3) Termination)
  122. Rev. Rul. 82-144  (Sale Treated as Sale Despite Acquisition of "Put")
  123. Rev. Rul. 82-150  (Deep in-the-Money Option Deemed Exercised)
  124. Rev. Rul. 83-22  (Dividend on Non-vested Stock With 83(b) Election Treat as a Dividend)
  125. Rev. Rul. 83-34  (Successive 351 Transfers (80% Ownership))
  126. Rev. Rul. 85-60  (Foreign "Simple" Trust as a Partner in a U.S. Partnership)
  127. Rev. Rul. 85-87  ("In-the-Money" Put Option Treated as Contract to Acquire Stock for Wash Sale Rule)
  128. Rev. Rul. 85-119  (Bank Notes: Equity for Regulatory Purposes & Debt for Tax Purposes)
  129. Rev. Rul. 86-73  (Effect of 754 Election on Technical Termination of Partnership)
  130. Rev. Rul. 86-154, Situation 1  (Banking: Loans Attributable to U.S. Office Where the Office Actively & Materially Participates in Soliciting and Negotiating)
  131. Rev. Rul. 86-154, Situation 2  (Banking: Loan Not Attributable to U.S. Office Where Foreign Home Office Evaluates & Approves Related Party Loan)
  132. 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)
  133. Rev. Rul. 87-76  (COBE for an Investment Company)
  134. Rev. Rul. 87-88  (Substantially Disproportionate Redemption Multiple Classes of Common)
  135. Rev. Rul. 89-57  (304 Transaction with >50% Value But Not >50% Vote)
  136. Rev. Rul. 89-64  (Attribution for Option Not Currently Exercisable)
  137. Rev. Rul. 90-13  (No Surrender of Stock in Pro Rata Partial Liquidation)
  138. Rev. Rul. 90-34  (Three Party Like-Kind Exchange: Direct Transfer)
  139. Rev. Rul. 99-58  (Continuity of Interest With Stock Repurchases)
  140. Rev. Rul. 2004-37  (Forgiveness of Option Exercise Debt Treated as Compensation)
  141. Notice 2006-76, Example 2  (Software as a Service ("SaaS") Income Was Foreign Source Income)
  142. Rev. Rul. 2008-1  (U.S. Dollar Denominated Derivative Contract Treated As Euro Denominated Debt)
  143. Rev. Rul. 2008-5  (Loss Disallowed on Wash Sale to Roth IRA)
  144. Notice 2008-10  (Outbound Cash D With a Drop)
  145. Rev. Rul. 2009-14, Situation 3  (Death Benefits Paid to Foreign Corporation Were U.S. Source FDAP)
  146. Notice 2009-78, Example 2  (Inversion With Accommodation Transferor (Principal Purpose of Avoidance))
  147. Notice 2009-78, Example 3  (Inversion Ownership Threshold With Stock Issued By Member of EAG)
  148. Rev. Rul. 2009-15,Sit.1  (Partnership UN-CTB Election to S Corporation)
  149. Rev. Rul. 2009-15,Sit.2  (Partnership Conversion to S Corporation)
  150. Reg. 1.83-6 (d)(1)  (Shareholder Transfer of Stock To Employee of Corp)
  151. Reg. 1.302-3(b), Example  (Substantially Disproportionate Redemption)
  152. Prop. Reg. 1.336-2(k), Example 1  (Section 336(e) Election Sale of 100% of Target Stock)
  153. Prop. Reg. 1.336-2(k), Example 2  (Section 336(e) Election Sale of 80% of Target Stock)
  154. Reg. 1.356-1(d), Example 3  (Boot Allocation in Merger - Terms Not Specified)
  155. Reg. 1.356-1(d), Example 4  (Boot Allocation in Merger - Terms Specified)
  156. Reg. 1.356-3(c), Example 1  (Securities Received Treated as "Other Property" (i.e., Boot))
  157. Reg. 1.356-3(c), Example 3  (No Boot If No Excess Principal)
  158. Reg. 1.356-3(c), Example 4  (Excess Principal Treated as "Other Property" (i.e., Boot))
  159. Reg. 1.356-3(c), Example 5  (Excess Principal Treated as "Other Property" (i.e., Boot))
  160. Reg. 1.367(a)-1T(c)(3)(A), Example  (Partnership Outbound 351 Exchange)
  161. Temp. Reg. 1.367(b)-4T(e)(4), Example  (367(b) Inclusion on Certain Outbound 304 Transactions)
  162. Reg. 1.367(b)-5(g), Example 1  (Pro-Rata Spin-Off By a CFC)
  163. Reg. 1.368-1(d)(5), Example 1  (COBE - - One of Three Lines of Business Continued)
  164. Temp. Reg. 1.368-2T(l)(3), Example 1  (Cash D Reorganization)
  165. Temp. Reg. 1.368-2T(l)(3), Example 2  (Cash D Reorganization [Related Shareholders])
  166. Temp. Reg. 1.368-2T(l)(3), Example 3  (Cash D Reorganization [Affiliated Group])
  167. Temp. Reg. 1.368-2T(l)(3), Example 4  Cash D Reorganization [De Minimis Ownership])
  168. Temp. Reg. 1.368-2T(l)(3), Example 5  Cash D Reorganization ["Vanilla" Preferred Stock]
  169. Temp. Reg. 1.368-2T(l)(3), Example 6  (Failed Cash D Reorganization [No Shareholder Identity])
  170. Reg. 1.679-3(b)(2), Example  (Domestic Grantor Trust Transfer to Foreign Trust)
  171. Reg. 1.679-3(c)(5), Example 1  (Intermediary Transfer to Foreign Trust)
  172. Reg. 1.679-3(c)(5), Example 2  (Delayed Intermediary Transfer to Foreign Trust)
  173. Reg. 1.679-3(c)(5), Example 4  (Indirect Loan to Foreign Trust)
  174. Reg. 1.679-3(d)(2), Example 1  (Constructive Transfer to Foreign Trust: Debt Payment)
  175. Reg. 1.679-3(d)(2), Example 2  (Constructive Transfer to Foreign Trust: Liability Assumption)
  176. Reg. 1.679-3(e)(5), Example 1  (Deemed Transfer to a Foreign Trust: Guarantee of Loan)
  177. Reg. 1.679-3(e)(5), Example 2  (Deemed Transfer to a Foreign Trust: Guarantee of U.S. Lender's Loan)
  178. Reg. 1.679-3(f)(2), Example 2  (Deemed Transfers Thru a Foreign Non-Grantor Trust with Foreign Beneficiaries)
  179. Reg. 1.679-3(f)(2), Example 3  (No Deemed Transfer Thru Foreign Trust)
  180. Reg. 1.679-4(b)(2)(ii), Example  (Transfer of Property to Foreign Trust for Partial Consideration)
  181. Reg. 1.679-4(d)(7), Example 1  (Demand Note Is Not a Qualified Obligation)
  182. Reg. 1.679-4(d)(7), Example 2  (Private Annuity for Life Is Not a Qualified Obligation)
  183. Reg. 1.679-4(d)(7), Example 3  (Loan From Unrelated Party to a Foreign Trust Meets FMV Exception)
  184. Reg. 1.679-4(d)(7), Example 4  (Transfer of Property to Foreign Trust for 10 year Term Obligation)
  185. Reg. 1.679-4(d)(7), Example 5  (Transfer of Property to Foreign Trust for 3 Year Term Obligation)
  186. Reg. 1.679-5(c), Example 1  (Pre-Immigration Trust - NRA Becomes Resident Alien)
  187. Reg. 1.679-5(c), Example 2  (Pre-Immigration Trust - NRA Loses Power to Revest & Then Becomes RA)
  188. Reg. 1.684-1(d), Example 1  (Gain on Transfer of Property to Non-Grantor Foreign Trust)
  189. Reg. 1.684-1(d), Example 2  (Gain (But Not Loss) on Transfers to Non-Grantor Foreign Trust)
  190. Reg. 1.684-1(d), Example 3  (Gain on Transfer to Non-Grantor Foreign Trust for Partial Consideration)
  191. Reg. 1.684-1(d), Example 4  (Gain on Transfer to Non-Grantor Foreign Trust for Private Annuity)
  192. Reg. 1.684-1(d), Example 5  (Gain on Transfer to Related Non-Grantor Foreign Trust for Qualified Obligation)
  193. Reg. 1.707-1(c), Example 2  (Minimum Allocation of Partnership Income as Guaranteed Payment)
  194. Reg. 1.707-1(c), Example 4  (Fixed Guaranteed Payment & Capital Gains)
  195. Reg. 1.861-18(h), Example 2  (Shrink-Wrap License Sold Over Internet Treated as Copyrighted Article)
  196. Reg. 1.861-18(h), Example 4  (Use of Computer Program Downloaded Over Internet Treated as Lease of Copyrighted Article)
  197. Reg. 1.881-3(e), Example 3  (Back-to-Back Loan Treated as Financing Arrangement - DRE)
  198. Reg. 1.881-3(e), Example 10  (No Reduction in Tax With Issuance of Portfolio Debt)
  199. Reg. 1.881-3(e), Example 13  (Significant Reduction in Tax Via Portfolio Interest Exception, Tax Avoidance Plan)
  200. Reg. 1.884-4(a)(4), Example 1  (Branch Interest & Excess Interest)
  201. Temp. Reg. 1.897-5T(b)(5), Example 3  (Outbound 332 Liquidation of USRPI [Including Former USRPHC])
  202. Temp. Reg. 1.897-5T(c)(3)(ii), Example  (Foreign-to-Foreign Spin-off of USRPHC)
  203. Temp. Reg. 1.897-5T(c)(4)(iv), Example 1  (Inbound D Reorganization: USRPI - Statutory Exception)
  204. Temp. Reg. 1.897-5T(c)(4)(iv), Example 2  (Inbound D Reorganization: USRPI - Statutory Exception)
  205. Temp. Reg. 1.897-5T(c)(4)(iv), Example 3  (Inbound D Reorganization: USRPI - Regulatory Limitation)
  206. Temp. Reg. 1.897-5T(c)(4)(iv), Example 4  (Inbound D Reorganization: USRPI - 897(i) Election)
  207. Temp. Reg. 1.897-6T(a)(7), Example 1  (Inbound 351 of a USRPI to USRPHC)
  208. Temp. Reg. 1.897-6T(a)(7), Example 4  (Inbound B Reorganization of a USRPHC)
  209. Temp. Reg. 1.897-6T(a)(7), Example 5  (Outbound Spin-off by USRPHC)
  210. Temp. Reg. 1.897-6T(a)(7), Example 6  (Inbound 351 of a USRPI with Treaty Exemption)
  211. Reg. 1.954-3(a)(4)(iv)(d), Example 3  (SC With Raw Materials Owned By CM (IOM 1, 3, 4, & 6))
  212. Reg. 1.954-3(a)(4)(iv)(d), Example 4  (SC Where CM Contracts Out Employees (IOM 1, 3, 5, & 6))
  213. Reg. 1.954-3(a)(4)(iv)(d), Example 5  (NO SC With Auto'd Mfg. Supervised By Another (No IOM))
  214. 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)
  215. 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)
  216. Reg. 1.954-3(a)(4)(iv)(d), Example 8  (SC Mfg. Without Intell. Prop. (IOM 3, 4, 5 & 6))
  217. Reg. 1.954-3(a)(4)(iv)(d), Example 9  (SC By More Than One CFC (IOM 3, 4, 6 & 7))
  218. Reg. 1.954-3(a)(4)(iv)(d), Example 10  (SC With Mfe. of Products Designed by CFC (IOM 3, 4 & 7))
  219. 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))
  220. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(2), Example  (Two Manufacturing Branches: Separate Items (Some Sub F))
  221. 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))
  222. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 3  (Home Office Not Demonstrably Greater Than High Rate Branches (Sub F))
  223. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 4  (Home Office & Low Rate Branch Demonstrably Greater, Than High Rate Branch)
  224. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 5  (No Tax Rate Diffential For Selling Branch)
  225. Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 6  (Location of Manufacture When Employees Travel to CM (Sub F))
  226. Temp. Reg. 1.956-1T(e)(6)(vi), Example 1  (Zero Basis Investment in U.S. Property)
  227. Temp. Reg. 1.956-1T(e)(6)(vi), Example 2  (Normal Basis Investment in U.S. Property)
  228. Temp. Reg. 1.956-1T(e)(6)(vi), Example 3  (956 Basis on Transfer to Related Party)
  229. Reg. 1.988-1(a)(11)(ii), Example  (Sale of Stock Treated as Section 988 Transaction)
  230. Reg. 1.1361-4(a)(2)(ii), Example 1  (Qualified Stock Purchase & QSub Election)
  231. Reg. 1.1361-4(a)(2)(ii), Example 2  (Stock for Stock Exchange & QSub Election)
  232. Reg. 1.1361-4(a)(2)(ii), Example 3  (Contribution & QSub Election - Drop & Check)
  233. Reg. 1.1361-4(a)(2)(iv), Example  (Redemption & QSub Election)
  234. Reg. 1.1441-7(f)(2)(ii), Example 3  (Withholding Required For Conduit Financing Arrangement)
  235. Reg. 1.7874-1(f), Example 1  (Inversion Via Triangular Merger with Hook Stock)
  236. Reg. 1.7874-1(f), Example 3  (Outbound 351 of Stock as an Internal Group Restructuring)
  237. Reg. 1.7874-1(f), Example 4  (Outbound 351 of Stock as an Internal Group Restructuring)
  238. Reg. 1.7874-1(f), Example 5  (Outbound 351 of Stock Not an Internal Group Restructuring)
  239. Reg. 1.7874-1(f), Example 6  (Outbound Reorganization as an Internal Group Restructuring (Hook Stock))
  240. Reg. 1.7874-1(f), Example 7  (Loss of Control in Outbound B Reorganization)
  241. Reg. 1.7874-1(f), Example 8  (Outbound of Partnership as an Internal Group Restructuring)
  242. Temp. Reg. 1.7874-2T(n), Example 1  (Indirect Asset Acquisition Thru Stock of Domestic Corporation)
  243. Temp. Reg. 1.7874-2T(n), Example 2  (Indirect Asset Acquisition Thru a Partnership Interest)
  244. Temp. Reg. 1.7874-2T(n), Example 4  (No Indirect Asset Acquisition Thru Stock of Foreign Corp.)
  245. Temp. Reg. 1.7874-2T(n), Example 5  (Indirect Asset Acquisition by Multiple Foreign Corps)
  246. Temp. Reg. 1.7874-2T(n), Example 6  (Direct Asset Acquisition by Multiple Foreign Corps)
  247. Temp. Reg. 1.7874-2T(n), Example 7  (Indirect Asset Acquisition of Multiple Domestic Corps)
  248. Temp. Reg. 1.7874-2T(n), Example 8  (Stock Held "By Reason of" - Exchange of Stock & Other Property)
  249. Temp. Reg. 1.7874-2T(n), Example 10  (Stock Held "By Reason of" - Outbound 351 By Partnership)
  250. PLR 8711107  (Taxation of Stock Options Granted to NRAs)
  251. PLR 8938031  (Foreign Target in 338(g) Election - No Subpart F Income to Purchaser)
  252. TAM 9822007  (Leasing Company Not A Bank for Portfolio Interest Exception)
  253. TAM 9830002  (Discharge of Indebtedness by Direct & Indirect Shareholders) (Sec. 108)
  254. PLR 9412008  (NRA Automatically Elected Out of Installment Method)
  255. PLR 9533005  (Outbound F Reorganization - Sections 367(a)(5) and 1248(f))
  256. PLR 200104024  (Domestic Spin-offs of CFCs to 100% Domestic Parent
  257. PLR 200507009  (Sec. 367)(GRA of Stapled Entity Not Triggered in an "Inbound" F Reorganization)
  258. PLR 200840014  (Extension Granted for 897 Statement & Notice Requirements in a Redemption)
  259. TAM 200907024  (Network of Contracts Not Foreign Goodwill in Outbound Transfer)
  260. PLR 200945026  (Deferral of Currency Loss on Hedge Contact Under 267(f)(2)
  261. PLR 200952031  (80% DRD Allowed for Subpart F Calculation In "Sandwich" Structure)
  262. PLR 201002024 (1)  (FBCSI - Branch Rule - No Tax Rate Disparity With Single Zero Rate Manufacturing Branch "Taxpayer Fabricated Transactions"))
  263. PLR 201002024 (2)  (FBCSI - Branch Rule - Tax Rate Disparity But No Sub F Due to Remainder Qualifying for Mfg Exception ("Foreign Branch Fabricated Transactions"))
  264. PLR 201016048  (Section 108(e)(6) vs. Section 108(e)(8))
  265. Equiv. Beneficiary Under U.S.-U.K. Inc. Tax Treaty  (U.S.-U.K. Inc. Tax Treaty Treas. Tech. Explanation Art. 23, Para 3)
  266. PE vs. Trade or Bus. "Cherry Picking"  (U.S.-Lux. Inc. Tax Treaty U.S. Treas. Tech. Explan'n Art. 1, Para. 2)
  267. Dual Resident Corp. Example  (U.S.-Lux. Income Tax Treaty U.S. Treas. Tech. Explanation Art. 4, Para. 3)