Today we added 10 free charts to www.andrewmitchel.com. The recently added charts can be found here. The charts include the following:
- Rev. Rul. 69-265, Situation 1 (Stock Convertible Into Parent Shares Busted Triangular C Reorganization)
- Rev. Rul. 70-271, Situation 1 (C Reorg: Gain on Stock Used To Discharge Liabilities)
- Rev. Rul. 85-13 (Grantor Trust Not Treated as Separate Entity)
- Reg. 1.707-1(c), Example 1 (Fixed Guaranteed Payment For Services)
- Reg. 1.707-1(c), Example 3 (Fixed Guaranteed Payment & 30% of Loss)
- 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 3 (Use of Computer Disk for 1 Week Treated as Lease of Copyrighted Article)
- Reg. 1.861-18(h), Example 5 ("License" For 3 Annual Payments Treated as Sale of Copyright Rights)
- PLR 200952032 (Divisive C Reorganization)
