Today we published 16 new situational tax charts to AndrewMitchel.com. We have over 1300 charts for FREE on our website. The recently published charts include:
- TBL Licensing LLC (Gain Recognized on the Transfer of Intangible Property in an Oubound F Reorganization)
- Rev. Rul. 67-12 (Business Expenses Paid In a Year After the Termination of the Business Were Deductible)
- Reg. 1.861-9 and -9T (Interest Expense Allocation Example With An Individual Owning Partnerships)
- Cheat Sheet: 1.861-9 and 9T (Partnership Interest Expense Allocation Rules for Individuals)
- Reg. 1.903-1(d)(3), Example 3 (Withholding Tax On Royalties; Attribution Requirement (IP Used Worldwide))
- Reg. 1.903-1(d)(3), Example 4 (Withholding Tax On Royalties; Attribution Requirement (IP Only Used In-Country))
- Reg. 1.1239-1(c)(5), Example 1 (Gain on Sale From Shareholder to Corp Is Ordinary Income)
- Reg. 1.1239-1(c)(5), Example 2 (Gain on Sale From Parent to Subsidiary Is Ordinary Income)
- Reg. 1.1295-1(d)(3)(ii), Example (A QEF Election Only Applies to the Foreign Corporation For Which the Election is Made)
- Reg. 1.1295-1(i)(3), Example (QEF Election Automatically Terminated With MTM Election)
- Reg. 1.1361-1(g)(1)(ii), Example 1 (U.S. Corp Was Not an S Corp Because NRA Spouse Owned Shares Under Community Property Laws)
- Reg. 1.1361-1(g)(1)(ii), Example 2 (U.S. Corp Was an S Corp Because Foreign Spouse Elected to be Treated as a US Resident)
- Reg. 1.6013-6(a)(2)(v), Example (If You Make a 6013(g) Election, You Can't Claim You Are a Nonresident Under a Treaty)
- Reg. 1.6013-6(c), Example 1 (US Citizen & NRA Spouse Make 6013(g) Election)
- Reg. 1.6013-6(c), Example 2 (New US Resident Alien & NRA Spouse Make 6013(g) Election)
- Reg. 1.6013-6(c), Example 3 (6013(g) Election Suspended During Intervening NRA Years)
Click for all charts listed in topical order and charts listed in alpha-numeric order.
