Today we published 14 new situational tax charts to AndrewMitchel.com. We have over 1300 charts for FREE on our website. The recently published charts include:
- Rev. Rul. 58-1 (Bargain Rentals To Shareholders Results in Constructive Dividends)
- Rev. Rul. 68-79 (Gain Flowing to Partner Was Long-Term, Even Though Holding Period For Partnership Interest Was Less Than 6 Months)
- Rev. Rul. 72-232 (Book Royalties to an NRA Were Not U.S. Source Income)
- Reg. 1.672(f)-1(b), Example (Foreign Person Not Treated As Owner of Trust)
- Reg. 1.1001-1(e)(2), Example 1 (Part Gift and Part Sale: Proceeds Greater Than Basis)
- Reg. 1.1001-1(e)(2), Example 2 (Part Gift and Part Sale: Proceeds Less Than Basis)
- Reg. 1.1001-1(e)(2), Example 3 (Part Gift and Part Sale: Proceeds Equal Basis)
- Reg. 1.1001-1(e)(2), Example 4 (Part Gift and Part Sale: Proceeds & FMV Less Than Basis)
- Reg. 1.1015-4(b), Example 1 (Part Gift and Part Sale: Proceeds Equal Basis)
- Reg. 1.1015-4(b), Example 2 (Part Gift and Part Sale: Proceeds Greater Than Basis)
- Reg. 1.1015-4(b), Example 3 (Part Gift and Part Sale: Proceeds Less Than Basis)
- Reg. 1.1015-4(b), Example 4 (Part Gift and Part Sale: Proceeds & FMV Less Than Basis)
- Reg. 1.1446-5(f), Example 1 (Foreign Person Not Treated As Owner of Trust)
- PLR 200932017 (12 Month Treaty Holding Period Satisfied After F Reorg)
Click for all charts listed in topical order and charts listed in alpha-numeric order.
