Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues


12 New Tax Charts

2018-10-18

We recently added 12 new situational charts to andrewmitchel.com (listed in topical order).  View these charts and over a thousand other free charts at andrewmitchel.com (listed in alpha-numeric order).

  • Bass (Swiss Corporation Was Respected As a Separate Entity)
  • Rev. Rul. 79-371 (Gift of Installment Note Triggered Gain)
  • Rev. Rul. 80-58, Situation 1 (Rescission of Contract Within Same Taxable Year)
  • Rev. Rul. 80-58, Situation 2 (Rescission of Contract in Following Taxable Year)
  • Rev. Rul. 80-164 (Cash Method Employer Timing of Deduction for FICA Taxes)
  • PLR 200247013 (Trust with Only Adverse Parties on the Distribution Committee Was Not a Grantor Trust)
  • Prop. Reg. 1.951-1(h)(3), Example (Subpart F Income Partnership Blocker)
  • Prop. Reg. 1.951A-1(d)(3)(iii), Example 1 (Pro Rata Share of Tested Income)
  • Prop. Reg. 1.951A-1(d)(3)(iii), Example 2 (Pro Rata Share of Tested Income & QBAI: Special Rule for Pref. Stock & Excess QBAI)
  • Reg. 1.6038D-6(b)(4), Example 1 (Form 8938: Closely Held & Constructive Ownership)
  • Reg. 1.6038D-6(b)(4), Example 2 (Form 8938: Aggregation Rule & Reporting Threshold)
  • Reg. 1.6038D-6(b)(4), Example 3 (Form 8938: Aggregation Rule & Entity With Active Business)
Tags: 453 Installment Sales, 641-684 Trusts, 951 Subpart F Income, 951A GILTI, Charts - Situational Charts, Form 8938