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)
