Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues


10 Free New Tax Charts (Jan. 2011)

2011-01-20

Today we added 10 free charts to www.andrewmitchel.com.  The recently added charts can be found here.  The charts include the following:

  1. Rev. Rul. 69-265, Situation 1 (Stock Convertible Into Parent Shares Busted Triangular C Reorganization)
  2. Rev. Rul. 70-271, Situation 1 (C Reorg: Gain on Stock Used To Discharge Liabilities)
  3. Rev. Rul. 85-13 (Grantor Trust Not Treated as Separate Entity)
  4. Reg. 1.707-1(c), Example 1 (Fixed Guaranteed Payment For Services)
  5. Reg. 1.707-1(c), Example 3 (Fixed Guaranteed Payment & 30% of Loss)
  6. Reg. 1.861-4(b)(1)(ii), Example (Compensation For Services Sourced Based on Payroll Costs)
  7. Reg. 1.861-18(h), Example 1 (Shrink-Wrap License Sold on Disk Treated as Copyrighted Article)
  8. Reg. 1.861-18(h), Example 3 (Use of Computer Disk for 1 Week Treated as Lease of Copyrighted Article)
  9. Reg. 1.861-18(h), Example 5 ("License" For 3 Annual Payments Treated as Sale of Copyright Rights)
  10. PLR 200952032 (Divisive C Reorganization)
Tags: Charts - Situational Charts