Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues


5 New Tax Charts

2017-07-01

Today we added 5 new situational charts to andrewmitchel.com (listed in topical order).  View these charts and hundreds of other free charts at andrewmitchel.com (listed in alpha-numeric order).

  • Reg. 1.987-2(c)(10), Example 1 (Section 987: Disregarded Interbranch Transaction)
  • Reg. 1.6038A-2(b)(9), Example 1 (5472 Reporting for U.S. Disregarded Entity)
  • Reg. 1.6038A-2(b)(9), Example 2 (5472 Reporting for Transactions Between U.S. Disregarded Entities)
  • PLR 9612017 (Gain on Sale of S Corporations Was Foreign Source Income)
  • PLR 200620016 (Breach of Contract Payments Were Foreign Source Income Under the Origin of the Claim Doctrine)

6038a_2b9_2

Tags: 861 Source of Income, 987 Branch Transactions, 1361 S Corporations, 6038A 5472s, Charts - Situational Charts, Form 5472