Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues


5 New Tax Charts

2017-09-06

We have 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).

  • Rev. Rul. 73-157, Situation 1 (Installment Sale Method Not Available When Sold Thru Son As Conduit)
  • Rev. Rul. 73-157, Situation 2 (Installment Sale Method Not Available When Sold Thru Corp As Conduit)
  • Reg. 1.987-2(c)(10), Example 4 (Section 987: Sale of Property by a Section 987 QBU)
  • Reg. 1.987-2(c)(10), Example 8 (Section 987: Conversion of Disregarded Entity To P'ship via Sale)
  • Reg. 1.987-2(c)(10), Example 9 (Section 987: Conversion of Disregarded Entity To P'ship via Contribution)
Tags: 453 Installment Sales, 987 Branch Transactions, Charts - Situational Charts