I compiled some data on recent visitors to AndrewMitchel.com and Tax-Charts.com. The data is based on the past 12 months (May 2021 to April 2022).
Charts on AndrewMitchel.com
The top 20 charts visited on AndrewMitchel.com were as follows:
- Rev. Rul. 99-6, Situation 1 (Partnership to Disregarded Entity - Member Purchase)
- Rev. Rul. 99-6, Situation 2 (Partnership to Disregarded Entity - Third Party Purchase)
- Rev. Rul. 99-5, Situation 1 (Disregarded Entity to Partnership - Sale)
- Rev. Rul. 99-5, Situation 2 (Disregarded Entity to Partnership - Contribution)
- Rev. Rul. 79-70 (Busted 351 Via Prearranged Plan to Sell Stock)
- Rev. Rul. 74-605 (Upstream Stock Sale is Not a 304 Transaction)
- Granite Trust Co. (Intentionally Avoiding Section 332)
- Zenz v. Quinlivan (Part Sale / Part Redemption)
- Rev. Rul. 84-111, Situation 3 (Partnership Conversion to Corporation: Partnership Interests Down)
- A Reorganization
- Rev. Rul. 91-5 (Section 304 Transaction with U.S. Seller of Foreign Co)
- Plantation Patterns (Guarantor treated as borrower)
- Rev. Rul. 2003-51 (Successive 351 Exchanges)
- Kimbell-Diamond (Stock Purchase & Target Liquidation Treated as Asset Acquisition)
- Rev. Rul. 70-140 (Purported 351 Followed by B Reorganization)
- D Reorganization (acquisitive - i.e., not a 355 type transaction)
- Rev. Rul. 2008-18, Situation 1 (S Election In F Reorg With QSub)
- Rev. Rul. 90-95 (Cash Merger of Transitory Subsidiary Treated as Qualified Stock Purchase)
- Rev. Rul. 67-448 (Reverse Triangular Merger Was, in Substance, a B Reorganization)
- Rev. Rul. 70-496 (Classic 304 Transaction)
Visitors to AndrewMitchel.com
Many of the visitors are “bots”, scraping my websites. In addition, many of the visitors come from Internet Service Providers (“ISPs”) (e.g., Comcast, MCI, AT&T, etc.). The following is a list of the top 20 entities visiting AndrewMitchel.com that were not bots or ISPs:
- PriceWaterhouseCoopers, LLP
- KPMG LLP
- Internal Revenue Service
- Ernst & Young LLP
- New York University
- RSM McGladrey, Inc.
- CohnReznick LLP
- Georgetown University
- University of San Diego
- Crowe LLP
- Skadden, Arps, Slate, Meagher & Flom
- University of Washington
- Kirkland & Ellis LLP
- University of Florida
- Northwestern University
- Morrison & Foerster
- SULLCROM
- University of Texas at Austin
- Davis Polk & Wardwell, LLP
- University of Miami
Charts on Tax-Charts.com
The top 5 free charts visited on Tax-Charts.com were as follows:
- Section 7701: Rev. Proc. 2009-41 - Relief for Late Entity Classification Elections
- Section 83: Rev. Proc. 93-27: Taxation of Profits Interests
- Section 267(a)(2) and (3) Matching Rules
- Sections 6038A and 6038C: Form 5472 Filing Requirements
- Section 302: Distributions in Redemption of Stock
