International Tax Blog

International Tax Blog - New and Interesting International Tax Issues

Situational Chart of Rev. Rul. 89-103 - Stapling of Interests Triggers Inbound "F" Reorganization

2013-09-17

Below is a chart of Rev. Rul. 89-103 in which the IRS held that a stapling of foreign and domestic stock interests triggers a deemed inbound "F" reorganization for the foreign entity.

The chart can be viewed as a PDF file here: Rev. Rul. 89-103

Tags: 368 Corporate Reorgs, Charts - Situational Charts

CATEGORIES

1(h)(11) Qualified Dividend Income
59A BEAT
83 Property for Services
163(j) Limit on Business Interest
245A Dividends Received Deduction
250 GILTI & FDII Deductions
267(a)-3 Amts owed to rel'd fgn persons
301 Distributions
304 Transactions
318 Attribution
331/332 Liquidations
338 Elections
351 Exchanges
355 Spin-Offs
367(b) Fgn to Fgn Corp
367(d) Intangibles
368 Corporate Reorgs
385 Debt vs. Equity
402(b) Foreign Pensions
453 Installment Sales
482 Cost Sharing Arrangements
482 Transfer Pricing
641-684 Trusts
701 Partnerships
856 REITs
861 Source of Income
864 Engaged in U.S. Trade or Business (ETOB)
871 / 881 FDAP
877A Individual Expatriation
879 Community Property
882 Foreign Corps with ECI
884 Branch Profits Tax
894 Competent Authority
894 Limitation on Benefits
894 Permanent Establishment
894 Treaties
897 FIRPTA
901 Foreign Tax Credits
901(m) Covered Asset Acquisitions
911 Adverse Conditions
911 Foreign Earned Income Exclusion
911 Housing Cost Amounts
933/937 Puerto Rico
951 Subpart F Income
951A GILTI
953(d) Dom. Election for Fgn. Ins. Co.
956 Investments in U.S. Property
957 Controlled Foreign Corporation
958 Direct & Indirect O'ship Rules
960 Deemed Paid Foreign Taxes
962 Election to be taxed as corporate rates
965 Transition Tax
986 Translation of Foreign Inc. Taxes
986(c) PTEP Exch. Gain/Loss
987 Branch Transactions
988 Transactions
989 Qualified Business Unit (QBU)
991 IC DISC
1202 Exclusion for QSBS
1248 Sales of CFCs
1291 PFICs
1293, 1295 QEFs
1361 S Corporations
1441 U.S. Withholding Taxes
1446(f) Withholding on Partnership Sales
1471 FATCA
1504(d) Election to Treat Fgn. Sub. as U.S. Co.
2056A QDOTs
2501 Gifts
6038A 5472s
6048 Foreign Trusts
6114 Treaty-Based Return Positions
6501 Statute of Limitations
6694 Paid Preparer Penalties
7701(b) Individual Residency
7701-3 Check-the-Box Elections
7874 Corporate Inversions
Authority - Notices
Authority - PLRs / CCAs
Authority - Revenue Procedures
Authority - Revenue Rulings
Authority - Treasury Decisions
Charts - Flowcharts
Charts - Situational Charts
Country - Brazil
Country - Canada
Country - Mexico
Country - UK
Form 1042
Form 1116
Form 2555
Form 3520 / 3520-A
Form 5471
Form 5472
Form 8621
Form 8804
Form 8805
Form 8832
Form 8858
Form 8865
Form 8891
Form 8938
Form 8992
Form 926
Form W-8 BEN / BEN-E
Other - Circular flow of cash
Other - Conferences
Other - FBAR
Other - Famous Tax Quotes
Other - Fideicomiso
Other - Form vs. Substance
Other - IRS Practice Units
Other - Inflation Adjustments
Other - Other
Other - Proposed Legislation
Other - Quinnipiac
Other - Resources
Other - Scams
Other - Tax Cuts & Jobs Act
Other - Tax Fraud
Other - Videos
Python
Statistics

DISCLAIMER

The posts on this blog have not been verified for accuracy. You should consult an attorney for legal advice regarding your own situation. These posts are not updated for changes in the tax laws. Further, these posts should not be relied upon for any purpose whatsoever.