Category: 368 Corporate Reorgs

1. Four New Charts

   May 26, 2024
2. 16 New Charts Published

   August 30, 2022
3. Famous Tax Quotes - One Cannot Distribute What One Does Not Have

   July 28, 2022
4. 13 New Charts Published

   June 15, 2021
5. 15 New Tax Charts

   February 6, 2017
6. New Videos - October 2016

   October 31, 2016
7. New Videos - May 2016

   May 31, 2016
8. New Videos - April 2016

   April 29, 2016
9. New Videos - March 2016

   March 31, 2016
10. Rev. Rul. 56-613 Video (Failed B Reorg - Indirect Control)

    January 24, 2016
11. Charts of Rev. Rul. 2015-09 & Rev. Rul. 2015-10

    May 11, 2015
12. Chart of PLR 201432002: No Inversion as a Result of an F Reorganization & an IPO

    August 19, 2014
13. International PLRs of Note for the 32nd week of 2014

    August 14, 2014
14. Chart of PLR 201411006 - Combination of Two Consolidated Groups Owned by Foreign Parent

    March 18, 2014
15. International PLRs for the 52nd week of 2013

    December 31, 2013
16. Chart of Rev. Rul. 66-365 - Solely for Voting Stock: Cash in Lieu of Fractional Shares

    November 4, 2013
17. International PLRs for the 41st week of 2013

    October 31, 2013
18. International PLRs for the 40th week of 2013

    October 23, 2013
19. Chart of PLR 201328003 - Deemed Distribution and Contribution with Circular Flow of Cash

    September 25, 2013
20. Situational Chart of Rev. Rul. 89-103 - Stapling of Interests Triggers Inbound "F" Reorganization

    September 17, 2013
21. Situational Chart of Rev. Rul. 58-422 - Merger an "F" Reorg & Two 332 Liquidations

    September 13, 2013
22. Situational Chart of Rev. Rul. 70-434 - Spin-Off & "B" Reorganization

    September 11, 2013
23. Situational Charts of "F" Reorganizations of "S" Corporations

    September 9, 2013
24. International PLRs of the 28th week of 2013

    September 5, 2013
25. International PLRs of the 24th week of 2013

    August 29, 2013
26. Situational Charts of Examples 8 and 9 of Treas. Reg. §1.1361-5(b)(3) - Terminations of Qsub Elections

    August 29, 2013
27. International PLRs for the 16th week of 2013

    August 21, 2013
28. International PLRs of the 12th week of 2013

    August 16, 2013
29. International PLRs of the 52nd Week of 2012

    December 28, 2012
30. International PLRs for the 50th week of 2012

    December 20, 2012
31. International PLRs of the 48th week of 2012

    November 30, 2012
32. International PLRs of the 38th, 39th & 40th weeks of 2012

    November 3, 2012
33. International PLR of the 33rd week of 2012

    August 25, 2012
34. International PLRs of the 32nd week of 2012

    August 25, 2012
35. International PLRs of the 29th week of 2012

    July 21, 2012
36. International PLRs of the 28th week of 2012

    July 21, 2012
37. International PLRs of the 20th week of 2012

    June 11, 2012
38. All Cash D Reorganization Video - Example 16, Loss of Basis

    May 9, 2012
39. All Cash D Reorganization Video

    May 2, 2012
40. B Reorganization Video

    March 24, 2012
41. Famous Tax Quote #23 - Motives Immaterial in a Code § 368(a)(1)(D) Reorganization

    May 16, 2010
42. Famous Tax Quote #22 - Redemption as a Step in a Reorganization

    May 11, 2010
43. Cash D Reorganizations & the Meaningless Gesture Doctrine

    February 11, 2010
44. IRS Shuts Down Another Repatriation Technique

    August 8, 2008