During 2023 we published 35 new charts. Below are links to the 35 new charts.
- Rev. Rul. 74-613 (Transfer of an Installment Note to a Grantor Trust Was Not a Disposition)
- Notice 2023-80 §2.02(6)(a), Example 1 (IIR That is a Foreign Income Tax)
- Notice 2023-80 §2.02(6)(b), Example 2 (IIR With Both A Majority & A Minority U.S. Shareholder)
- Notice 2023-80 §2.02(6)(c), Example 3 (QDMTT That Is Not A Final Top-Up Tax)
- Notice 2023-80 §2.04(5)(a), Example 1 (QDMTT Imposed On Two Persons)
- Notice 2023-80 §2.04(5)(b), Example 2 (QDMTT Imposed On Two Persons - Effect of SBIE)
- Notice 2023-80 §2.04(5)(c), Example 3 (QDMTT Imposed On Three Persons (One With a Loss))
- Notice 2023-80 §2.04(5)(d), Example 4 (QDMTT Imposed On Two Persons (Negative Tax On One))
- Prop. Reg. 1.367(d)-1(f)(6)(ii)(A), Example 1 (Repatriation of Intangibles Via Section 332 Liquidation)
- Reg. 1.701-2(d), Example 1 (Avoidance of Entity-Level Tax)
- Reg. 1.701-2(d), Example 2 (Avoidance of S Corp Shareholder Requirements)
- Reg. 1.701-2(d), Example 4 (Avoidance of Gain Recognition Under Sections 351(e) and 357(c))
- Reg. 1.736-1(b)(7), Example 1 (Retiring Partner, Fixed Amount, No Payment for Goodwill)
- Reg. 1.736-1(b)(7), Example 2 (Retiring Partner, Variable Amount, No Payment for Goodwill)
- Reg. 1.736-1(b)(7), Example 3 (Retiring Partner, Fixed Amount, & Payment for Goodwill)
- Reg. 1.736-1(b)(7), Example 4 (Retiring Partner, Fixed Amount, No Payment for Goodwill, 1245 Property)
- Reg. 1.861-13(a)(1)(i)(A) (Ten Statutory Groupings for Characterizing CFC Stock)
- Reg. 1.861-13(c)(1), Example 1 (Characterization of CFC Stock: Asset Method With Two CFCs)
- Reg. 1.861-13(c)(2), Example 2 (Characterization of CFC Stock: Asset Method With One CFC & One 10/50 Corporation)
- Reg. 1.861-13(c)(3), Example 3 (Characterization of CFC Stock: Modified Gross Income Method With Two CFCs)
- Reg. 1.901-1(c)(4), Example (Foreign Tax Paid in a Credit Year But Relates to a Prior Deduction Year)
- Reg. 1.951A-2(c)(4)(iv)(A), Example 1 (E&P Limit for Sub F Due To FOGEI Loss, With Later Tested Income Plus Sub F Recapture)
- Reg. 1.951A-2(c)(4)(iv)(B), Example 2 (Impact of De Minimis & Full Inclusion Rules On Gross Tested Income)
- Reg. 1.951A-2(c)(4)(iv)(C), Example 3 (Impact of Full Inclusion, High Tax Exception, & Sub F Recapture On Tested Income)
- Reg. 1.951A-2(c)(8)(iii)(D), Example 4 (A CFC With Two DREs and One Foreign Branch Has Two Tested Units)
- Reg. 1.951A-2(c)(8)(iii)(D), Example 4, Alternative Facts 1 (A CFC With Activities, But Not a Taxable Branch, In a Foreign Country)
- Reg. 1.951A-2(c)(8)(iii)(D), Example 4, Alternative Facts 2 (A CFC With Exempted Activities, But Not a Taxable Branch, In a Foreign Country)
- Reg. 1.951A-2(c)(8)(iii)(D), Example 4, Alternative Facts 3 (Tested Units With CFCs As Partners In A Partnership)
- Reg. 1.951A-2(c)(8)(iii)(D), Example 4, Alternative Facts 4 (Tested Units With CFCs As Partners In A Partnership (A Split Transparent Interest))
- Reg. 1.951A-2(c)(8)(iii)(E), Example 5 (CFC Group: CFC Has Nov. 30 Year End and Sale Is On Dec. 15th)
- Reg. 1.1295-1(d)(2)(i), Example (Who Makes QEF Elections When Partnerships Own PFICs?)
- AM 2023-003, Situation 1 (Partnership Treated As Entity Under 897(c)(3))
- AM 2023-003, Situation 2 (Attribution Through A Partnership Pushes Ownership Above 5%)
- PLR 202335001 (Inbound F Reorganization of 367(d) Intangibles)
- A Tangled Web of Terms
Several charts were also updated in 2023. The list above does not include the updated charts.