Today we added 10 free charts to www.andrewmitchel.com. The recently added charts can be found here. The charts include the following:
- Soreng (Disproportionate Circular Flow of Cash Not Disregarded)
- Rev. Rul. 68-183 (Sale to Trust Treated as Contribution to Trust)
- Rev. Rul. 69-142 (B Reorganization Treated As Separate From Exchange of Debentures)
- Rev. Rul. 69-608, Situation 1 (Constructive Dividend for Corporate Assumption of Shareholder Liability)
- Rev. Rul. 76-454 (Constructive Dividend as Part of 351 Exchange)
- Rev. Rul. 2007-42 Situation 2 (Failed Spin-Off - 20% Interest in Partnership)
- Notice 2007-57 (Loss Importation Listed Transaction)
- Rev. Rul. 2008-31 (Notional Principal Contract Was Not a USRPI)
- PLR 201106003 (CFC/PFIC Overlap Rule For a U.S. Partnership)
- Section 304(b)(5)(B) (Anti-abuse Rule for Redemptions of U.S. Corporations in Foreign Sandwich Structures)
