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Chart of Rev. Rul. 66-365 - Solely for Voting Stock: Cash in Lieu of Fractional Shares

2013-11-04

Below is a chart of Rev. Rul. 66-365 in which the IRS held that the receipt of cash in lieu of the issuance of fractional shares in a reorganization can be treated as a Code §302 redemption.

The chart can be viewed as a PDF file here: Rev. Rul. 66-365

Tags: 368 Corporate Reorgs, Authority - Revenue Rulings, Charts - Situational Charts

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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
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318 Attribution
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338 Elections
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367(b) Fgn to Fgn Corp
367(d) Intangibles
368 Corporate Reorgs
385 Debt vs. Equity
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