Topic Order
Section 83 Property For Services
Section 162 Business Expenses
Section 245A Domestic Corporation DRD for Dividends from SFCs
Section 301 & 302 Distributions & Redemptions
- Aspro, Inc. (Purported Management Fees Were Disguised Dividends)
- Avery (Dividend Not Taxable Until Unqualifiedly Made Subject to Shareholder's Demands)
- Barnes Group, Inc. (Structured Repatriation of Cash Was Held to be a Dividend)
- Chamberlin (Preferred Stock Bail-Out - Precursor to Section 306)
- Clark (Boot Treated as Received in Hypothetical Redemption)
- Davis (Section 302 - Redemption of Preferred Stock)
- Esmark (Tender offer followed by In-Kind redemption)
- Falkoff (Return of Capital Distribution in Anticipation of Future Profits)
- Heinz (Subsidiary Purchase & Sale of Parent Stock)
- Johnson (No Basis Aggregation For Section 301 Distribution)
- Kraft Foods Co. (Distribution of Own Debt as a Dividend)
- Owens Machinery Co. (In-Kind Redemption Not a Section 311 Distribution)
- Estate of Putnam (Dividend Declared but Not Paid is Not Yet Taxable)
- Sammons (Constructive Dividend: Partial Vertical Control)
- Soreng (Disproportionate Circular Flow of Cash Not Disregarded)
- TSN Liquidating (Pre-sale Distribution - Treated as Dividend)
- Waterman Steamship (Pre-sale Distribution - Treated as Sales Proceeds)
- Zenz v. Quinlivan (Part Sale / Part Redemption)
- Rev. Rul. 56-345 (C Reorganization & Subsequent Redemption Not Integrated Transactions)
- Rev. Rul. 56-431 (Dividend Waiver Deemed Ineffectual with Related Shareholders)
- Rev. Rul. 58-1 (Bargain Rentals To Shareholders Results in Constructive Dividends)
- Rev. Rul. 68-21 (In-Kind Redemption to Shareholders in Their Capacity as Shareholders)
- Rev. Rul. 69-608, Situation 1 (Constructive Dividend for Corporate Assumption of Shareholder Liability)
- Rev. Rul. 69-630 (Bargain Sale Between Brother-Sister Corporations)
- Rev. Rul. 70-106 (Minority Redemption & Liquidation Is Not a Sec. 332 Transaction)
- Rev. Rul. 70-639 (Section 302(b)(3) Complete Termination: Landlord)
- Rev. Rul. 71-426 (Voting Trustee is a Tainted Interest for 302(b)(3) Termination)
- Rev. Rul. 71-562 (Section 302(b)(3) Complete Termination: Disregard of Second Son's Acquisition)
- Rev. Rul. 72-380 (Executor of Estate Not Tainted Interest for 302(b)(3) Termination)
- Rev. Rul. 75-223, Situation 1 (Partial Liquidation With Sale of Former Subsidiary's Assets)
- Rev. Rul. 75-223, Situation 2 (Partial Liquidation With Sale of Subsidiary's Assets)
- Rev. Rul. 75-223, Situation 3 (No Partial Liquidation With Distribution of Subsidiary Stock)
- Rev. Rul. 75-513 (An Increase in the Conversion Ratio of Convertible Bonds Was a Deemed Dividend to the Bondholders)
- Rev. Rul. 75-493 (Pre-Sale Distribution: 301 Distribution, Liquidation Proceeds, or Sales Proceeds)
- Rev. Rul. 75-512 (Redemption Not Equivalent to a Dividend Under 302(b)(1))
- Rev. Rul. 76-454 (Constructive Dividend as Part of 351 Exchange) Video
- Rev. Rul. 76-364 (Stock Redemption: Lost Control Where Acting In Concert With One Other Shareholder)
- Rev. Rul. 76-496 (Section 302(b)(3) Complete Termination: Not a Successor Corporation)
- Rev. Rul. 76-524 (Section 302(b)(3) Complete Termination: Officer)
- Rev. Rul. 76-526 (No Partial Liquidation on Distribution of Real Estate)
- Rev. Rul. 77-226 (No DRD for Redemption Integrated with Sale)
- Rev. Rul. 77-237 (Substantially Disproportionate Redemption of Both Father & Son)
- Rev. Rul. 77-427 (Section 304 Redemption Treated as 302(a) Exchange)
- Rev. Rul. 77-467 (Section 302(b)(3) Complete Termination: Landlord, No Prohibited Interest)
- Rev. Rul. 78-401 (Stock Redemption: No Meaningful Reduction of Proportionate Interest) Video
- Rev. Rul. 80-239 (301 Distribution Thru Conduit Entity)
- Rev. Rul. 81-41 (Substantially Disproportionate Redemption -- No Common Stock Owned)
- Rev. Rul. 81-233 (UGMA Trustee is a Tainted Interest For 302(b)(3) Termination)
- Rev. Rul. 83-22 (Dividend on Non-vested Stock With 83(b) Election Treat as a Dividend)
- Rev. Rul. 87-88 (Substantially Disproportionate Redemption Multiple Classes of Common)
- Rev. Rul. 90-13 (No Surrender of Stock in Pro Rata Partial Liquidation)
- Notice 2001-45 (Basis Shifting Tax Shelter)
- Reg. 1.301-1(e), Example (Section 301 Distribution Greater Than E&P and Stock Basis) Video
- Reg. 1.302-2(c), Example 2 (Husband's Stock Redeemed - Basis Transfers to Wife) Video
- Reg. 1.302-3(b), Example (Substantially Disproportionate Redemption)
- AM 2013-006 (Section 302 Redemption Reduces CFC's Pool of Foreign Income Taxes)
- PLR 200225032 (U.S. Tax Treatment of German Organschaft)
- PLR 200840014 (Extension Granted for 897 Statement & Notice Requirements in a Redemption)
- 861-865 Classification of Transactions
Section 304 Transactions
Section 305 Stock Dividends
Section 318 Attribution
Section 331 & 332 Liquidations
- American Manufacturing (Outbound D Reorganization)
- Atlas Tool (D Reorganization with Boot)
- Chrome Plate, Inc. (Kimbell-Diamond Doctrine Is Extinct)
- Day & Zimmermann (Intentionally Avoiding Section 332)
- Granite Trust Co. (Intentionally Avoiding Section 332)
- Kansas Sand & Concrete, Inc. (Pre-Section 338 Stock Purchase & Upstream Merger)
- Phipps (Judicial Creation of Hovering Deficit Rule)
- H.K. Porter Co. (Worthless Stock Deduction: Liquidating Distribution Only On Preferred Stock)
- Smothers (Liquidation - Reincorporation / D Reorganization with Boot)
- Spaulding Bakeries, Inc. (Worthless Stock Deduction: Liquidating Distribution Was Only w/r/t Pref'd Stock)
- Rev. Rul. 58-422 (Merger of Parent and its Subsidiaries into Single NewCo is an "F" Reorg & Two 332 Liquidations)
- Rev. Rul. 59-296 (Upstream Merger of Insolvent Subsidiary is Not a Section 332 Liquidation) Video
- Rev. Rul. 60-50 (Complete Liquidation Followed by Reactivation)
- Rev. Rul. 61-156 (Liquidation - Reincorporation with 45% Common Ownership)
- Rev. Rul. 68-359 (Liquidation of Insolvent Subsidiary with NOLS)
- Rev. Rul. 68-602 (Pre-Liquidation Debt Cancellation of Insolvent Subsidiary)
- Rev. Rul. 69-617 (Upstream Merger Followed by A Contribution Is Not A Section 332 Liquidation)
- Rev. Rul. 70-106 (Minority Redemption & Liquidation Is Not a Sec. 332 Transaction)
- Rev. Rul. 70-141 (Ownership Attribution - Reg. 1.1502-34 & Sections 332 & 351)
- Rev. Rul. 70-223 (Taxable Stock Acquisition & Downstream Merger)
- Rev. Rul. 70-240 (Asset Sale & Liquidation Treated as D Reorganization)
- Rev. Rul. 70-373 (Deemed Paid Credit Impact of Lower-Tier 332 Liquidation) Video
- Rev. Rul. 70-409 (Liquidating Distribution of Shareholders' Notes Was a Distribution of Money)
- Rev. Rul. 72-405 (Forward Triangular Merger & Liquidation of Transitory Subsidiary is a C Reorganization)
- Rev. Rul. 74-598 (Ownership Attribution - Reg. 1.1502-34 & Section 332)
- Rev. Rul. 75-521 (Stock Purchase & Liquidation Qualifies Under Section 332) Video
- Rev. Rul. 84-2 (Section 332 Liquidation: Nominal Assets Remaining) Video
- Rev. Rul. 2003-125, Situation 2 (Check the Box Election As Identifiable Event For Worthless Stock Deduction)
- Rev. Rul. 2004-83 (Related Stock Purch. & Liquidation Treated as D Reorganization) Video
- Temp. Reg. 1.367(a)-8T(e)(6)(ii), Example (Outbound 351, 332 Liquidation & Disposition of Substantially All Assets)
- Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1 (Outbound 351 Exchange & Inbound 332 Liquidation)
- Reg. 1.367(b)-1(b)(2), Example (Liquidation into 90% Corporate-Owned Partnership Does Not Qualify Under Sec. 332)
- Reg. 1.367(b)-3(b)(3)(ii), Example 1 (CFC Inbound Section 332 Liquidation With 100% Ownership)
- Reg. 1.367(b)-3(b)(3)(ii), Example 2 (CFC Inbound Section 332 Liquidation With 100% Ownership)
- Reg. 1.367(b)-3(b)(3)(ii), Example 3 (CFC Inbound Section 332 Liquidation With 80% Ownership)
- Prop. Reg. 1.367(d)-1(f)(6)(ii)(A), Example 1 (Repatriation of Intangibles Via Section 332 Liquidation)
- Reg. 1.367(e)-2(b)(1)(ii)(B)(2), Example (Outbound 332 Liquidation: Overall Loss Limitation)
- Temp. Reg. 1.897-5T(b)(5), Example 3 (Outbound 332 Liquidation of USRPI [Including Former USRPHC])
- Temp. Reg. 1.902-1(c)(8)(ii), Example (Effect of Liquidation on Pre-1998 Foreign Taxes Paid by 4th Tier Corporation) Video
- Reg. 1.1248-8(c)(3), Example (Section 1248 Gain - Sale After 332 Liquidation)
- Reg. 1.1361-4(a)(2)(ii), Example 1 (Qualified Stock Purchase & QSub Election)
- Reg. 1.1361-4(a)(2)(ii), Example 2 (Stock for Stock Exchange & QSub Election)
- Reg. 1.1361-4(a)(2)(ii), Example 3 (Contribution & QSub Election - Drop & Check)
- Reg. 1.1361-4(a)(2)(iv), Example (Redemption & QSub Election)
- PLR 200448013 (Outbound 332 Liquidation With 80% Domestic Subsidiary Corporation)
- PLR 201348011 (Sec. 367(e)(2): Outbound 332 Liquidation With Assets Remaining in U.S. For 10 Years)
- 332 Foreign-to-Foreign Section 332 Liquidation
- 332 Inbound Section 332 Liquidation
Section 338 Elections & 336(e) Elections
- Chrome Plate, Inc. (Kimbell-Diamond Doctrine Is Extinct)
- Kansas Sand & Concrete, Inc. (Pre-Section 338 Stock Purchase & Upstream Merger)
- Kimbell-Diamond (Stock Purchase & Target Liquidation Treated as Asset Acquisition)
- Yoc Heating (85% Stock Purchase Followed By Taxable Reorganization)
- Rev. Rul. 90-95 (Cash Merger of Transitory Subsidiary Treated as Qualified Stock Purchase)
- Rev. Rul. 2001-46 (Multi-Step Tax Free Reorganization was Not a Qualified Stock Purchase)
- Notice 2004-20 (Foreign Tax Credit Intermediary Transaction)
- Rev. Rul. 2008-25 (Multi-Step Reorganization Was a Qualified Stock Purchase)
- Notice 2014-44, Example 1 (Impact of Sec. 901(m) on a Qualified Stock Purchase with a 338(g) Election, Followed by a Check-the-Box Election of the Target)
- Notice 2014-44, Example 2 (Impact of Sec.901(m) on a Qualified Stock Purchase with a 338(g) Election, Followed by a Contribution with Boot)
- 338(g) Election
- 338(h)(10) Election
- 338(g) Election - Controlled Foreign Corporation Target
- 338 Non-Corporate Purchaser: De Facto 338 Election
- Reg. 1.336-2(k), Example 1 (Section 336(e) Election Sale of 100% of Target Stock)
- Reg. 1.336-2(k), Example 2 (Section 336(e) Election Sale of 80% of Target Stock)
- Reg. 1.338-3(b)(3)(iv), Example 1 (QSP - Busted 351 [Via IPO] is a Section 338(h)(3) Purchase)
- Reg. 1.338-3(b)(3)(iv), Example 2 (QSP - Related Person Acquisition)
- Reg. 1.338-3(b)(3)(iv), Example 3 (No QSP - Shares Constructively Acquired Prior to 12 Month Period)
- Reg. 1.338-3(b)(3)(iv), Example 4 (No QSP - Shares Constructively Acquired Prior to 12 Month Period)
- Reg. 1.338-3(b)(4)(ii), Example (QSP - Acquisition Date for Tiered Targets)
- Reg. 1.338-3(b)(5)(iv), Example 1 (QSP - Purchase, Redemption, & Purchase)
- Reg. 1.338-3(b)(5)(iv), Example 2 (QSP - Purchase & Redemption)
- Reg. 1.338-3(b)(5)(iv), Example 3 (No QSP - Redemption & Purchase)
- Reg. 1.338-3(b)(5)(iv), Example 4 (QSP - Purchase & Related Person Redemption)
- Reg. 1.338-3(c)(1)(ii), Example 1 (Purchase & Sale of Target)
- Reg. 1.338-3(c)(1)(ii), Example 2 (Purchase of Target & Sale of Target's Subsidiary)
- Reg. 1.338-3(d)(5), Example (Post-QSP Merger of Target)
- Reg. 1.338-9(f), Example 1 (Section 1248 Gain on QSP of a CFC With Gain Recognition Election)
- Reg. 1.338-9(f), Example 2 (Section 1248 Gain on QSP of a CFC Without Gain Recognition Election)
- Reg. 1.338-9(f), Example 3 (Creeping Acquisition of CFC [U.S. Sellers])
- Reg. 1.338-9(f), Example 4 (Creeping Acquisition of CFC [Foreign Seller])
- Reg. 1.338-10(a)(7), Example 1 (338 Election - "One-Day" Tax Return)
- Reg. 1.338-10(a)(7), Example 2 (338 Election - Short Year Tax Return)
- Reg. 1.338(h)(10)-1(e), Example 1 (338(h)(10) Election For Some But Not All Targets)
- Reg. 1.338(h)(10)-1(e), Example 2 (Pre-Sale Distribution and QSP)
- Reg. 1.338(h)(10)-1(e), Example 11 (Stock Acquis'n Merger Followed By Upstream Merger - No 338(h)(10) Election)
- Reg. 1.338(h)(10)-1(e), Example 12 (Stock Acquis'n Merger Followed By Upstream Merger - With 338(h)(10) Election)
- Reg. 1.338(h)(10)-1(e), Example 13 (Stock Acquis'n Merger Followed By Brother-Sister Mgr - W/ 338(h)(10) Election)
- Reg. 1.338(h)(10)-1(e), Example 14 (Stock Acquisition (Not a QSP) Followed By Upstream Merger)
- Reg. 1.1361-4(a)(2)(ii), Example 1 (Qualified Stock Purchase & QSub Election)
- PLR 8938031 (Foreign Target in 338(g) Election - No Subpart F Income to Purchaser)
Section 351 Exchanges
- American Bantam Car Co. (Section 351 - Control "Immediately After" the Exchange)
- Bhada (Inversion Was Not a Section 304 Transaction [Busted 351 Exchange])
- Black & Decker (Contingent Liability Tax Shelter)
- Hazeltine (Busted 351 Exchange)
- Intermountain Lumber (Busted Section 351 Exchange) Video
- Weikel (351 Exchange Followed by B Reorganization)
- Rev. Rul. 54-96 (Contribution & Stock Exchange Not a 351 Exchange Nor a B Reorganization)
- Rev. Rul. 56-100 (Busted 351: Two-step Exchange)
- Rev. Rul. 59-259 (368(c) Control - At Least 80% of Total Number of Shares of Each Class of Non-Voting Stock)
- Rev. Rul. 67-192 (Section 367 Triggers Gain, but not Loss, in Outbound 351 Transaction)
- Rev. Rul. 68-43 (Deemed Stock Dividend on 351 Exchange)
- Rev. Rul. 68-298 (351 Exchange & Distribution to Shareholder)
- Rev. Rul. 68-349 (Failed 351 Exchange - Lack of Control / Included an F Reorganization)
- Rev. Rul. 68-357 (Section 351 Exchange Combined with C Reorganizations)
- Rev. Rul. 70-140 (Purported 351 Followed by B Reorganization)
- Rev. Rul. 70-141 (Ownership Attribution - Reg. 1.1502-34 & Sections 332 & 351)
- Rev. Rul. 70-522 (Busted 351 Via Mutual Exchanges of Stock) Video
- Rev. Rul. 73-2 (Section 304/351 Overlap) Video
- Rev. Rul. 74-503 (Section 351/1032 Overlap "Zero Basis" Problem)
- Rev. Rul. 76-123 (Section 351 Exchange Combined With C Reorganization)
- Rev. Rul. 76-454 (Constructive Dividend as Part of 351 Exchange) Video
- Rev. Rul. 77-449 (Successive 351 Transfers)
- Rev. Rul. 78-130 (Outbound 351 & Asset Reorg Recast as a Triangular C Reorg)
- Rev. Rul. 79-70 (Busted 351 Via Prearranged Plan to Sell Stock) Video
- Rev. Rul. 79-194, Situation 1 (351 Exchange: Sale of Stock to Other Transferors) Video
- Rev. Rul. 79-194, Situation 2 (Failed 351 Exchange: Accommodation Exchange)
- Rev. Rul. 81-132 (Transferor Ownership Not Attributed in 351 Exchange for Treaty Purposes)
- Rev. Rul. 83-34 (Successive 351 Transfers (80% Ownership))
- Rev. Rul. 83-156 (351 Followed by 721)
- Rev. Rul. 84-71 (Section 351(a) As Part of Taxable Acquisitive Transaction [National Starch])
- Rev. Rul. 84-44 (Forward Triangular Merger Not Part of 351 Exchange)
- Rev. Rul. 84-111, Situation 1 (Partnership Conversion to Corporation: Assets Down & Stock Up) Video
- Rev. Rul. 84-111, Situation 2 (Partnership Conversion to Corporation: Assets Up & Assets Down) Video
- Rev. Rul. 84-111, Situation 3 (Partnership Conversion to Corporation: Partnership Interests Down) Video
- Rev. Rul. 84-160 (Section 351 Exchange of One USRPI for Another USRPI) Video
- Rev. Rul. 89-46 (Ownership Attribution - Reg. 1.1502-34 & Section 351) Video
- Notice 94-93 (Domestic Inversion With Disproportionate Shares Issued)
- Notice 2001-17 (Contingent Liability Tax Shelter) Video
- Rev. Rul. 2003-51 (Successive 351 Exchanges)
- Rev. Rul. 2007-8, Situation 1 (351 Exchange / D Reorg Overlap with Liabilities Exceeding Basis)
- Rev. Rul. 2007-8, Situation 2 (351 Exchange / C Reorg Overlap with Liabilities Exceeding Basis)
- Rev. Rul. 2015-9 (Outbound 351 & Asset Reorg - Form Respected (No Longer Recast as a Triangular C Reorg))
- Rev. Rul. 2015-10 (Triple Drop and Check - Two 351s Followed by a D Reorg)
- Reg. 1.351-1(a)(2), Example 1 (Section 351 Exchange With New Corporation) Video
- Reg. 1.351-1(a)(2), Example 2 (78% is Insufficient to Qualify Under Section 351) Video
- Reg. 1.351-1(a)(2), Example 3 (80% Threshold Includes Stock Received for Services) Video
- Reg. 1.351-1(b)(2), Example 1 (Section 351 Exchange With Constructive Transfer)
- Reg. 1.351-1(b)(2), Example 2 (Stock in Exchange For Services)
- Reg. 1.351-1(c)(7), Example 1 (No Investment Company Under Section 351(e)(1) -- De Minimis Diversification)
- Reg. 1.351-1(c)(7), Example 2 (Investment Co. Under Section 351(e)(1) Due to Diversification)
- Reg. 1.367(a)-1T(c)(3)(i)(A), Example (Partnership Outbound 351 Exchange)
- Reg. 1.367(a)-3(d)(3), Example 13 (Successive 351 Exchanges)
- Reg. 1.367(a)-3(d)(3), Example 13A (Successive 351 Exchanges)
- Temp. Reg. 1.367(a)-8T(d)(1)(ii), Example (Outbound 351 & Sale of Transferred)
- Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1 (Outbound 351 & Domestic F Reorganization)
- Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1, Alternate Facts (Outbound 351 & Outbound F Reorganization)
- Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2 (Outbound 351 Followed by Acquisitive D Reorganization)
- Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3 (Outbound 351 Followed by C Reorganization)
- Temp. Reg. 1.367(a)-8T(e)(6)(ii), Example (Outbound 351, 332 Liquidation & Disposition of Substantially All Assets)
- Temp. Reg. 1.367(a)-8T(f)(1)(iii), Example (Outbound 351 Exchange Followed by Foreign-to-Foreign 351 With Boot)
- Temp. Reg. 1.367(a)-8T(g)(1)(iii), Example (Outbound 351 Exchange & Partial Dispositions)
- Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 1 (Outbound 351 & Sale of Transferee)
- Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 2 (Outbound of Stock, Outbound of Land and Sale of Transferee)
- Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1 (Outbound 351 Exchange & Inbound 332 Liquidation)
- Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2 (Outbound 351 Exchange & Spin-Off)
- Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1 (2003 Outbound 351 Exchange & 2005 Spin-Off)
- Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 2 (2003 Outbound 351 & 2005 Foreign-to-Foreign 351)
- Temp. Reg. 1.897-6T(a)(7), Example 1 (Inbound 351 of a USRPI to USRPHC)
- Temp. Reg. 1.897-6T(a)(7), Example 6 (Inbound 351 of a USRPI with Treaty Exemption)
- Reg. 1.1248-8(b)(7), Example 1 (Section 1248 Gain - Sale After 351 Exchange of Property)
- Reg. 1.1248-8(b)(7), Example 2 (Section 1248 Gain - Sale After 351 Exchange of CFC Stock)
- Reg. 1.1248-8(b)(7), Example 3 (Section 1248 Gain - Sale After 351 Exch. of CFC Stock to U.S. Subsidiary)
- Reg. 1.1361-4(a)(2)(ii), Example 3 (Contribution & QSub Election - Drop & Check)
- Reg. 1.1361-5(b)(3), Example 9 (Sale of QSub Triggers a Deemed 351 Exchange to the Purchaser)
- PLR 200137037 (Foreign-to-Foreign 351 Exchange of a USRPI)
- PLR 200335019 (Conversion of Corp to LP and Election to Treat LP as Corp)
- PLR 200838007 (Extension Granted for 897 Statement & Notice & 1445 Withholding Requirements in a 351 Exchange)
- PLR 202040005 (A Deemed Partnership Distribution of a USRHC & A Deemed Contribution of the USRPHC Into a Foreign Corporation Qualified For Nonrecognition)
- 351 Foreign-to-Foreign 351 Exchange - Operating Assets
- 351 Foreign-to-Foreign 351 Exchange - Stock
- 351 Outbound 351 Exchange - Stock 367(a) & 367(b) Overlap
- 304 Outbound Section 304 Transaction - Deemed 351 Exchange
- 351 Outbound Contribution to Capital - Section 367(c)(2)
- 351 Outbound 351 Exchange - Domestic Corp Stock (Inversion)
- 351 Inbound 351 Exchange
Section 355 Spin-Offs, Split-Offs & Split-Ups
- Elkhorn Coal (Spin-Off & Purported C Reorganization of Distributing)
- Gregory v. Helvering (Spin-Off with Transitory Controlled)
- Martin Ice Cream (Ice Cream Distribution Rights Were Owned By A Shareholder)
- McLaulin (Failed Spin-Off where Distributing Acquired Control of Controlled in a Redemption)
- Morris Trust (Spin-off with merger of Distributing)
- Rev. Rul. 56-117 (Recapitalization Preceding Split-Off)
- Rev. Rul. 57-144 (Tainted Spin-Off - Control Acquired Within 5 Years)
- Rev. Rul. 63-260 (No "Control" for Spin-Off Due to Transitory Ownership)
- Rev. Rul. 64-102 (Pre-Split-Off Contribution Was Not a Device for the Distribution of E&P)
- Rev. Rul. 69-407 (Pre-Spin Recapitalization)
- Rev. Rul. 70-434 (Spin-Off Followed by Stock-for-Stock Exchange Qualified as a "B" Reorganization)
- Rev. Rul. 71-383 (Pre-Spin Contribution Was Not a Device)
- Rev. Rul. 73-234 (Active Trade or Business With Independent Contractor Tenant Farmers)
- Rev. Rul. 73-236 (REIT Rents Cannot Be Active Business Rents For Spin-Off)
- Rev. Rul. 73-237 (Active Business Even With Some Independent Contractors)
- Rev. Rul. 79-394 (Active Trade or Business With No [Paid] Employees)
- Rev. Rul. 83-142 (Circular Flow of Cash in Foreign Spin-Off)
- Rev. Rul. 89-37 (Failed Spin-Off: Control Acquired with Gain Recognized)
- Rev. Rul. 89-101 (355 Spin-Off To Reduce Foreign Withholding Taxes) Video
- Rev. Rul. 2003-79 (Spin-Off & C Reorganization of Controlled)
- Rev. Rul. 2007-42, Situation 1 (Spin-Off - 33 1/3 % Interest in Partnership) Video
- Rev. Rul. 2007-42, Situation 2 (Failed Spin-Off - 20% Interest in Partnership) Video
- Rev. Rul. 2017-9, Situation 1 (351 Exchange (South) Followed By Spin-Off (North))
- Rev. Rul. 2017-9, Situation 2 (Gain Recognized On South Transaction Due Boot Received Not Being Distributed)
- Reg. 1.355-2(c)(2), Example 1 (355 Spin-Off: Continuity of Interest)
- Reg. 1.355-2(c)(2), Example 2 (355 Spin-Off: Continuity of Interest - Pre-Spin Sale of Shares (50%))
- Reg. 1.355-2(c)(2), Example 3 (355 Spin-Off: Continuity of Interest - Pre-Spin Sale of Shares (100%))
- Reg. 1.355-2(c)(2), Example 4 (355 Spin-Off: Continuity of Interest - Pre-Spin Sale of Shares (80%))
- Reg. 1.355-2(d)(4), Example 1 (Sale After Distribution (Device))
- Reg. 1.355-2(d)(4), Example 2 (Proportionate Division of Nonbusiness Assets (Nondevice))
- Reg. 1.355-2(d)(4), Example 3 (Disproportionate Division of Nonbusiness Assets (Device))
- Reg. 1.355-2(d)(4), Example 4 (Disproportionate Division of (Non-Cash) Nonbusiness Assets (Device))
- Reg. 1.355-2(d)(5)(v), Example 1 (Disproportionate Division of Nonbusiness Assets, But No E&P (Not a Device))
- Prop. Reg. 1.355-3(d)(2), Example 1 (Spin-Off Meets Section 355(b) Requirements)
- Prop. Reg. 1.355-3(d)(2), Example 2 (Split-Up Meets Section 355(b) Requirements)
- Prop. Reg. 1.355-3(d)(2), Example 3 (Spin-Off - DSAG Member)
- Prop. Reg. 1.355-3(d)(2), Example 4 (Spin-Off - DSAG Member Acquisition of 368(c) Control)
- Prop. Reg. 1.355-3(d)(2), Example 5 (Spin-Off - Segmented CSAG Business)
- Prop. Reg. 1.355-3(d)(2), Example 6 (Spin-Off - Segmented DSAG Business)
- Prop. Reg. 1.355-3(d)(2), Example 7 (Spin-Off - Failed Segmented Business)
- Prop. Reg. 1.355-3(d)(2), Example 8 (Spin-Off - Jointly Owned Partnership)
- Prop. Reg. 1.355-3(d)(2), Example 9 (Double Spin-Off: One Qualifies)
- Prop. Reg. 1.355-3(d)(2), Example 10 (Spin-Off With Securities and Vacant Land)
- Prop. Reg. 1.355-3(d)(2), Example 11 (Spin-Off With Occupied Real Estate)
- Prop. Reg. 1.355-3(d)(2), Example 12 (Spin-Off With Occupied Real Estate)
- Prop. Reg. 1.355-3(d)(2), Example 13 (Failed Spin-Off -- No Significant Activities)
- Prop. Reg. 1.355-3(d)(2), Example 14 (Spin-Off -- Vertical Division -- State Contracts)
- Prop. Reg. 1.355-3(d)(2), Example 15 (Spin-Off -- Vertical Division -- Location)
- Prop. Reg. 1.355-3(d)(2), Example 16 (Spin-Off -- Horizontal Division -- Research)
- Prop. Reg. 1.355-3(d)(2), Example 17 (Spin-Off -- Horizontal Division -- Research)
- Prop. Reg. 1.355-3(d)(2), Example 18 (Spin-Off -- Expansion & Vertical Division -- Location)
- Prop. Reg. 1.355-3(d)(2), Example 19 (Spin-Off -- Expansion & Horizontal Division -- Internet)
- Prop. Reg. 1.355-3(d)(2), Example 20 (Expansion - Acquiring a SAG Member)
- Prop. Reg. 1.355-3(d)(2), Example 21 (No Expansion - Acquiring Only 368(c) Control)
- Prop. Reg. 1.355-3(d)(2), Example 22 (Partnership - Meaningful/Significant)
- Prop. Reg. 1.355-3(d)(2), Example 23 (Partnership - Meaningful/Significant Interest)
- Prop. Reg. 1.355-3(d)(2), Example 24 (Partnership - Multiple Significant Interests)
- Prop. Reg. 1.355-3(d)(2), Example 25 (Spin-Off & Split-Off -- Separated Management Functions)
- Prop. Reg. 1.355-3(d)(2), Example 26 (Purchase of ATB From Related Affiliate Member)
- Prop. Reg. 1.355-3(d)(2), Example 27 (Taxable Acquisition & Section 351 Exchange)
- Prop. Reg. 1.355-3(d)(2), Example 28 (Tax Free Acquisitions of Businesses)
- Reg. 1.367(b)-5(g), Example 1 (Pro-Rata Spin-Off By a CFC)
- Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2 (Outbound 351 Exchange & Spin-Off)
- Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1 (2003 Outbound 351 Exchange & 2005 Spin-Off)
- Reg. 1.367(e)-1, Example (Outbound Spin-Off: Gain to "Distributing")
- Temp. Reg. 1.897-5T(c)(3)(ii), Example (Foreign-to-Foreign Spin-off of USRPHC)
- Temp. Reg. 1.897-6T(a)(7), Example 5 (Outbound Spin-off by USRPHC)
- PLR 200104024 (Domestic Spin-offs of CFCs to 100% Domestic Parent)
- PLR 201336012 (Spin-Off of QSub)
Section 356 Additional Consideration
- Reg. 1.356-1(d), Example 1 (Stock Exchanged for Stock Plus Boot - Gain)
- Reg. 1.356-1(d), Example 2 (Stock Exchanged for Stock Plus Boot - Loss)
- Reg. 1.356-1(d), Example 3 (Boot Allocation in Merger - Terms Not Specified)
- Reg. 1.356-1(d), Example 4 (Boot Allocation in Merger - Terms Specified)
- Reg. 1.356-3(c), Example 1 (Securities Received Treated as "Other Property" (i.e., Boot))
- Reg. 1.356-3(c), Example 2 (Excess Principal Treated as "Other Property" (i.e., Boot))
- Reg. 1.356-3(c), Example 3 (No Boot If No Excess Principal)
- Reg. 1.356-3(c), Example 4 (Excess Principal Treated as "Other Property" (i.e., Boot))
- Reg. 1.356-3(c), Example 5 (Excess Principal Treated as "Other Property" (i.e., Boot))
Section 357 Assumption of Liabilities
Section 367 Foreign Corporations
- TBL Licensing LLC (Gain Recognized on the Transfer of Intangible Property in an Oubound F Reorganization)
- Rev. Rul. 64-155 (Outbound Contribution to Capital)
- Rev. Rul. 67-192 (Section 367 Triggers Gain, but not Loss, in Outbound 351 Transaction)
- Rev. Rul. 89-103 (Stapling of Interests Triggers a Deemed Inbound F Reorganization)
- Notice 2008-10 (Outbound Cash D With a Drop)
- Reg. 1.367(a)-1T(c)(3)(i)(A), Example (Partnership Outbound 351 Exchange)
- Reg. 1.367(a)-3(b)(2)(ii), Example (Outbound B Reorganization: CFC to Non-CFC [Sec. 367(a) & (b) Overlap])
- Temp. Reg. 1.367(a)-3T(e)(3), Example (Outbound Merger Under Section 367(a)(5))
- Temp. Reg. 1.367(a)-3T(e)(3), Example Alternate Facts (Outbound Merger Under Section 367(a)(5))
- Temp. Reg. 1.367(a)-8T(b)(3)(iv)(D), Example (Outbound B Reorg, Sec 351 and 721 Exchanges - Basis Adjustments)
- Temp. Reg. 1.367(a)-8T(d)(1)(ii), Example (Outbound 351 & Sale of Transferred)
- Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1 (Outbound 351 & Domestic F Reorganization)
- Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 1, Alternate Facts (Outbound 351 & Outbound F Reorganization)
- Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2 (Outbound 351 Followed by Acquisitive D Reorganization)
- Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3 (Outbound 351 Followed by C Reorganization)
- Temp. Reg. 1.367(a)-8T(e)(6)(ii), Example (Outbound 351, 332 Liquidation & Disposition of Substantially All Assets)
- Temp. Reg. 1.367(a)-8T(f)(1)(iii), Example (Outbound 351 Exchange Followed by Foreign-to-Foreign 351 With Boot)
- Temp. Reg. 1.367(a)-8T(g)(1)(iii), Example (Outbound 351 Exchange & Partial Dispositions)
- Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 1 (Outbound 351 & Sale of Transferee)
- Temp. Reg. 1.367(a)-8T(g)(1)(vi), Example 2 (Outbound of Stock, Outbound of Land and Sale of Transferee)
- Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 1 (Outbound 351 Exchange & Inbound 332 Liquidation)
- Temp. Reg. 1.367(a)-8T(g)(3)(v), Example 2 (Outbound 351 Exchange & Spin-Off)
- Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 1 (2003 Outbound 351 Exchange & 2005 Spin-Off)
- Temp. Reg. 1.367(a)-8T(h)(2)(iv), Example 2 (2003 Outbound 351 & 2005 Foreign-to-Foreign 351)
- Temp. Reg. 1.367(a)-9T(e), Example (367(a) Gain Recognition on Certain Outbound 304 Transactions)
- Reg. 1.367(b)-1(b)(2), Example (Liquidation into 90% Corporate-Owned Partnership Does Not Qualify Under Sec. 332)
- Reg. 1.367(b)-2(d)(3)(i)(A)(2), Example (All E&P Amount Defined)
- Reg. 1.367(b)-3(b)(3)(ii), Example 1 (CFC Inbound Section 332 Liquidation With 100% Ownership)
- Reg. 1.367(b)-3(b)(3)(ii), Example 2 (CFC Inbound Section 332 Liquidation With 100% Ownership)
- Reg. 1.367(b)-3(b)(3)(ii), Example 3 (CFC Inbound Section 332 Liquidation With 80% Ownership)
- Reg. 1.367(b)-3(b)(3)(ii), Example 4 (CFC Inbound D Reorganization)
- Reg. 1.367(b)-3(b)(3)(ii), Example 5 (Lower Tier CFC Inbound Merger)
- Reg. 1.367(b)-3(b)(3)(ii), Example 5 (Old) (Lower Tier CFC Inbound D Reorganization)
- Reg. 1.367(b)-3(c)(5), Example 1 (Inbound C Reorganization: <10% Shareholder - All E&P Election)
- Reg. 1.367(b)-3(c)(5), Example 2 (Inbound C Reorganization: <10% Shareholder - 50K De Minimis Exception)
- Reg. 1.367(b)-4(b)(1)(iii), Example 1 (Foreign-to-Foreign C Reorganization: CFC to Non-CFC)
- Reg. 1.367(b)-4(b)(1)(iii), Example 2 (Foreign-to-Foreign C Reorganization: CFC to CFC)
- Reg. 1.367(b)-4(b)(1)(iii), Example 3 (Foreign-to-Foreign Triangular C Reorganization: Section 367(a) & (b) Overlap)
- Reg. 1.367(b)-4(b)(1)(iii), Example 3A (Foreign-to-Foreign Reverse Triangular Merger: Section 367(a) & (b) Overlap)
- Reg. 1.367(b)-4(b)(1)(iii), Example 3B (Foreign-to-Foreign Forward Triangular Merger: Acquiror U.S. Controlled)
- Reg. 1.367(b)-4(b)(1)(iii), Example 4 (Outbound C Reorg Triggers Sec. 1248 Amount Inclusion)
- Reg. 1.367(b)-4(c)(2), Example (Foreign-to-Foreign B Reorganization: Sec. 1248 Amount Inclusion is Not FPHCI)
- Temp. Reg. 1.367(b)-4T(e)(4), Example (367(b) Inclusion on Certain Outbound 304 Transactions)
- Reg. 1.367(b)-5(g), Example 1 (Pro-Rata Spin-Off By a CFC)
- Temp. Reg. 1.367(b)-14T(b)(4), Example (Killer Forward Triangular Merger)
- Prop. Reg. 1.367(d)-1(f)(6)(ii)(A), Example 1 (Repatriation of Intangibles Via Section 332 Liquidation)
- Reg. 1.367(e)-1, Example (Outbound Spin-Off: Gain to "Distributing")
- Reg. 1.367(e)-2(b)(1)(ii)(B)(2), Example (Outbound 332 Liquidation: Overall Loss Limitation)
- PLR 9533005 (Outbound F Reorganization - Sections 367(a)(5) and 1248(f))
- PLR 200448013 (Outbound 332 Liquidation With 80% Domestic Subsidiary Corporation)
- PLR 200507009 (Sec. 367 - GRA of Stapled Entity Not Triggered in an "Inbound" F Reorganization)
- PLR 200752019 (A Transitory Transfer of Stock Pursuant to a Forward Triangular Merger Was Disregarded)
- TAM 200907024 (Network of Contracts Not Foreign Goodwill in Outbound Transfer)
- PLR 201348011 (Sec. 367(e)(2): Outbound 332 Liquidation With Assets Remaining in U.S. For 10 Years)
- PLR 202335001 (Inbound F Reorganization of 367(d) Intangibles)
- Outbound Forward Triangular Merger With Subsidiaries
Indirect Stock Transfers - Reg. 1.367(a)-3(d)(3) Examples
- Reg. 1.367(a)-3(d)(3), Example 1 (Forward Triangular Merger [40%])
- Reg. 1.367(a)-3(d)(3), Example 1A (Forward Triangular Merger (40%) Subsidiary in Consol'd Group)
- Reg. 1.367(a)-3(d)(3), Example 2 (Reverse Triangular Merger [40%])
- Reg. 1.367(a)-3(d)(3), Example 3 (Forward Triangular Merger [55%])
- Reg. 1.367(a)-3(d)(3), Example 4 (Forward Triangular Merger & GRA Terminated)
- Reg. 1.367(a)-3(d)(3), Example 5 (Triangular B Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 5A (Triangular B Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 6 (Triangular C Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 6A (Outbound C Reorg with Partial Drop)
- Reg. 1.367(a)-3(d)(3), Example 6B (Outbound C Reorg with Partial Drop)
- Reg. 1.367(a)-3(d)(3), Example 6C (Outbound C Reorg with Partial Drop)
- Reg. 1.367(a)-3(d)(3), Example 7 (Triangular C Reorganization with Later 351)
- Reg. 1.367(a)-3(d)(3), Example 7A (Triangular C Reorganization with Later 351)
- Reg. 1.367(a)-3(d)(3), Example 8 (Outbound Triangular C Reorg)
- Reg. 1.367(a)-3(d)(3), Example 8A (Outbound Triangular C Reorg)
- Reg. 1.367(a)-3(d)(3), Example 8B (Outbound Triangular C Reorg)
- Reg. 1.367(a)-3(d)(3), Example 8C (Outbound Triangular C Reorg)
- Reg. 1.367(a)-3(d)(3), Example 9 (Outbound Triangular C Reorg with Partial Drop)
- Reg. 1.367(a)-3(d)(3), Example 10 (Outbound Forward Triangular Merger)
- Reg. 1.367(a)-3(d)(3), Example 11 (Outbound Reverse Triangular Merger)
- Reg. 1.367(a)-3(d)(3), Example 12 (Triangular C Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 13 (Successive 351 Exchanges)
- Reg. 1.367(a)-3(d)(3), Example 13A (Successive 351 Exchanges)
- Reg. 1.367(a)-3(d)(3), Example 14 (Triangular C Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 14A (Triangular C Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 15 (Forward Triangular Merger)
- Reg. 1.367(a)-3(d)(3), Example 16 (Foreign D Reorganization)
Section 368 Corporate Reorganizations
A Reorganizations (Statutory Merger or Consolidation)
- A Reorganization
- A Reorganization with a drop-down
- Forward Triangular Merger
- King Enterprises (Two-step Merger)
- Norman Scott, Inc. (Valid Mergers of Insolvent Corporations)
- Roebling (Continuity of Interest Applies to Statutory Mergers)
- Tribune (Taxable Reverse Triangular Merger)
- Rev. Rul. 58-93 (A Reorganization With a Drop (But Drop Precedes Merger))
- Rev. Rul. 59-296 (Upstream Merger of Insolvent Subsidiary is Not a Section 332 Liquidation) Video
- Rev. Rul. 67-448 (Reverse Triangular Merger Was, in Substance, a B Reorganization)
- Rev. Rul. 68-261 (Merger with Drops into Multiple Subsidiaries)
- Rev. Rul. 70-223 (Taxable Stock Acquisition & Downstream Merger)
- Rev. Rul. 72-327 (Boot in Reorganization, Treated as Dividend, Qualifies for DRD)
- Rev. Rul. 72-576 (Remote Continuity: Forward Triangular Merger With a Drop)
- Rev. Rul. 73-257 (Forward Triangular Merger With Liabilities Assumed by Parent & by Subsidiary)
- Rev. Rul. 74-297 (Merger into Foreign Corporation's Domestic Subsidiary)
- Rev. Rul. 74-565 (Reverse Triangular Merger Treated as Triangular B Reorg)
- Rev. Rul. 77-307 (Substantially All Properties in Reverse Triangular Merger)
- Rev. Rul. 77-428, Situation 1 (Downstream Forward Triangular Merger)
- Rev. Rul. 77-428, Situation 2 (Upstream Reverse Triangular Merger)
- Rev. Rul. 78-397 (Forward Triangular Merger: Circular Flow of Cash)
- Rev. Rul. 79-155 (Reorganization and Changes in Terms of Convertible Securities)
- Rev. Rul. 79-250 (Two Reorganizations Not Stepped Together As One)
- Rev. Rul. 84-44 (Forward Triangular Merger Not Part of 351 Exchange)
- Rev. Rul. 84-104 (Consolidation Treated As Merger In Reverse Triangular Merger)
- Rev. Rul. 85-197 (Downstream Merger of Holding Company - COBE Requirement)
- Rev. Rul. 87-110 (368 Reorganization of 50% Partner Terminates Partnership) Video
- Rev. Rul. 96-29, Situation 2 (Forward Triangular Merger Followed By F Reorganization)
- Rev. Rul. 2001-24 (Forward Triangular Merger with Drop of Acquiror)
- Rev. Rul. 2001-25 (Substantially All Properties In Reverse Triangular Merger)
- Rev. Rul. 2008-25 (Multi-Step Reorganization Was a Qualified Stock Purchase)
- Reg. 1.356-1(d), Example 3 (Boot Allocation in Merger - Terms Not Specified)
- Reg. 1.356-1(d), Example 4 (Boot Allocation in Merger - Terms Specified)
- Reg. 1.367(a)-3(d)(3), Example 1 (Forward Triangular Merger [40%])
- Reg. 1.367(a)-3(d)(3), Example 1A (Forward Triangular Merger (40%) Subsidiary in Consol'd Group)
- Reg. 1.367(a)-3(d)(3), Example 2 (Reverse Triangular Merger [40%])
- Reg. 1.367(a)-3(d)(3), Example 3 (Forward Triangular Merger [55%])
- Reg. 1.367(a)-3(d)(3), Example 4 (Forward Triangular Merger & GRA Terminated)
- Reg. 1.367(a)-3(d)(3), Example 10 (Outbound Forward Triangular Merger)
- Reg. 1.367(a)-3(d)(3), Example 11 (Outbound Reverse Triangular Merger)
- Reg. 1.367(a)-3(d)(3), Example 15 (Forward Triangular Merger)
- Temp. Reg. 1.367(a)-3T(e)(3), Example (Outbound Merger Under Section 367(a)(5))
- Temp. Reg. 1.367(a)-3T(e)(3), Example Alternate Facts (Outbound Merger Under Section 367(a)(5))
- Reg. 1.367(b)-3(b)(3)(ii), Example 5 (Lower Tier CFC Inbound Merger)
- Temp. Reg. 1.367(b)-14T(b)(4), Example (Killer Forward Triangular Merger)
- PLR 200752019 (A Transitory Transfer of Stock Pursuant to a Forward Triangular Merger Was Disregarded)
Reg. 1.368-2(b)(1)(iii) Merger Definition Examples
- Reg. 1.368-2(b)(1)(iii), Example 1 (Divisive Merger)
- Reg. 1.368-2(b)(1)(iii), Example 2 (Merger into Disregarded Entity)
- Reg. 1.368-2(b)(1)(iii), Example 3 (S Corp with QSub Merger into Disregarded Entity)
- Reg. 1.368-2(b)(1)(iii), Example 4 (Triangular Merger into Disregarded Entity)
- Reg. 1.368-2(b)(1)(iii), Example 5 (Merger into Disregarded Entity of a Partnership)
- Reg. 1.368-2(b)(1)(iii), Example 6 (Merger of a Disregarded Entity into a Corporation)
- Reg. 1.368-2(b)(1)(iii), Example 7 (Merger of a Corporation into a Disregarded Entity/Partnership)
- Reg. 1.368-2(b)(1)(iii), Example 8 (Merger Preceded by Sale & Distribution)
- Reg. 1.368-2(b)(1)(iii), Example 9 (Conversion of Target to an LLC)
- Reg. 1.368-2(b)(1)(iii), Example 10 (Dissolution of Target)
- Reg. 1.368-2(b)(1)(iii), Example 11 (Merger of Corporate Partner into a Partnership)
- Reg. 1.368-2(b)(1)(iii), Example 12 (State Law Consolidation)
- Reg. 1.368-2(b)(1)(iii), Example 13 (Merger Pursuant to Foreign Statutes)
- Reg. 1.368-2(b)(1)(iii), Example 14 (Foreign Amalgamation Using Parent Stock)
B Reorganizations (Stock for Stock)
- B Reorganization
- B Reorganization with a drop-down
- Triangular B Reorganization
- Foreign-to-Foreign B Reorganization
- Outbound B Reorganization - 367(a) & 367(b) Overlap
- Outbound B Reorganization - Domestic Corp Target (Inversion)
- Inbound B Reorganization - Lower Tier Target
- Inbound B Reorganization - First Tier Target
- Chapman (Creeping B Reorganization - "Acquisition" Solely for Voting Stock)
- Mills (B Reorganization: Cash in Lieu of Fractional Shares)
- Turnbow (If No Tax Free Reorganization Exists, Then Full Gain Is Recognized in the Exchange)
- Weikel (351 Exchange Followed by B Reorganization)
- Rev. Rul. 54-96 (Contribution & Stock Exchange Not a 351 Exchange Nor a B Reorganization)
- Rev. Rul. 55-440 (368(c) Control - Preferred Shares Called But Not Yet Surrendered)
- Rev. Rul. 56-184 (Pre-B Reorganization Cash Dividends)
- Rev. Rul. 56-613 (Failed B Reorganization - Indirect Control) Video
- Rev. Rul. 63-234 (Two Step Exchange Did Not Qualify As B Reorganization (Remote Continuity))
- Rev. Rul. 67-448 (Reverse Triangular Merger Was, in Substance, a B Reorganization)
- Rev. Rul. 66-112 (B Reorganization with Contingent Consideration)
- Rev. Rul. 66-365 (Solely for Voting Stock - Cash in Lieu of Fractional Shares)
- Rev. Rul. 67-274 (B Reorganization plus Target Liquidation equals C Reorganization)
- Rev. Rul. 68-285 (Dissenting Shareholders Paid Cash via Escrow Account in B Reorg)
- Rev. Rul. 68-562 (Acquiror's Shareholder Purchased 50% of Target Prior to B Reorganization)
- Rev. Rul. 69-91 (B Reorganization & Cash Purchase of Convertible Debentures)
- Rev. Rul. 69-142 (B Reorganization Treated As Separate From Exchange of Debentures)
- Rev. Rul. 69-294 (Liquidation & Purported B Reorganization)
- Rev. Rul. 70-41 (B Reorganization with Acquisition of Debentures)
- Rev. Rul. 70-140 (Purported 351 Followed by B Reorganization)
- Rev. Rul. 70-269 (B Reorganization: Substitution of Options)
- Rev. Rul. 70-434 (Spin-Off Followed by Stock-for-Stock Exchange Qualified as a "B" Reorganization)
- Rev. Rul. 72-354 (Sale of Recently Purchased Stock to Qualify as a B Reorg) Video
- Rev. Rul. 72-522 (Equity Injection for Working Capital Does Not Disqualify B Reorganization) Video
- Rev. Rul. 73-16 (Successive Stock-For-Stock Exchanges Treated a "B" and "Triangular B" Reorganizations)
- Rev. Rul. 73-54 (Acquiror's Payment of reorganization Expenses in a B or C Reorganization)
- Rev. Rul. 74-564 (Merger of Transitory Entity Treated as B Reorganization)
- Rev. Rul. 74-565 (Reverse Triangular Merger Treated as Triangular B Reorg)
- Rev. Rul. 75-33 (Contingent Dividends on Convertible Preferred Stock in a B Reorganization)
- Rev. Rul. 75-360 (Cash Redemption & Share Acquisition Treated as Busted B Reorganization)
- Rev. Rul. 75-456 (B Reorg With Contingent Consideration Followed by F Reorg)
- Rev. Rul. 76-223 (Voting Rights Added to Qualify Exchange as a B Reorganization)
- Rev. Rul. 78-408 (B Reorganization Treated As Separate From Exchange of Warrants)
- Rev. Rul. 79-4 (Acquiror Repayment of Debt Guaranteed by Target Shareholder is Boot in Purported B Reorg)
- Rev. Rul. 79-89 (Acquiror Repayment of Debt Guaranteed by Target Shareholder is Not Boot in B Reorg)
- Rev. Rul. 98-10 (B Reorganization with Exchange of Securities)
- Notice 2007-48 (Killer B Transaction)
- Reg. 1.367(a)-3(d)(3), Example 5 (Triangular B Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 5A (Triangular B Reorganization)
- Reg. 1.367(a)-3(b)(2)(ii), Example (Outbound B Reorganization: CFC to Non-CFC [Sec. 367(a) & (b) Overlap])
- Temp. Reg. 1.367(a)-8T(b)(3)(iv)(D), Example (Outbound B Reorg, Sec 351 and 721 Exchanges - Basis Adjustments)
- Reg. 1.367(b)-4(c)(2), Example (Foreign-to-Foreign B Reorganization: Sec. 1248 Amount Inclusion is Not FPHCI)
- Temp. Reg. 1.897-6T(a)(7), Example 4 (Inbound B Reorganization of a USRPHC)
- Reg. 1.1248-8(b)(7), Example 7 (Section 1248 Gain - Sale After B Reorganization)
- Reg. 1.1361-4(a)(2)(ii), Example 2 (Stock for Stock Exchange & QSub Election)
C Reorganizations (Stock for Assets)
- C Reorganization
- C Reorganization with a drop-down
- C Reorganization - Boot Relaxation Rule
- Triangular C Reorganization
- Foreign-to-Foreign C Reorganization - Lower Tier Target
- Foreign-to-Foreign C Reorganization - First Tier Target
- Outbound C Reorganization - No Inversion
- Inbound C Reorganization - Lower Tier Target
- Inbound C Reorganization - First Tier Target
- Bausch & Lomb Inc. (Upstream C Reorg Not Solely for Voting Stock)
- Douglas (Reorganization That Took 5 Years to Complete)
- Elkhorn Coal (Spin-Off & Purported C Reorganization of Distributing)
- Southwest Consolidated (Warrants are not voting stock / "Solely Leaves no Leeway")
- Rev. Rul. 56-345 (C Reorganization & Subsequent Redemption Not Integrated Transactions)
- Rev. Rul. 57-518 (C Reorganization Substantially All of the Properties)
- Rev. Rul. 64-73 (C Reorganization - Part of Target's Assets Transferred Directly to Acquiror's Grandchild)
- Rev. Rul. 67-274 (B Reorganization plus Target Liquidation equals C Reorganization)
- Rev. Rul. 68-357 (Section 351 Exchange Combined with C Reorganizations)
- Rev. Rul. 68-637 (C Reorganization: Warrants and Options)
- Rev. Rul. 69-265, Situation 1 (Stock Convertible Into Parent Shares Busted Triangular C Reorganization)
- Rev. Rul. 69-265, Situation 2 (Stock Convertible Into Parent Shares Okay for Triangular C Reorganization)
- Rev. Rul. 70-107 (Parent Assumption of Liabilities is Boot in Purported Triangular C Reorg)
- Rev. Rul. 70-224 (C Reorganization - Assets Transferred Directly to Subsidiary, But Liabilities to Acquiror)
- Rev. Rul. 70-271, Situation 1 (C Reorg: Gain on Stock Used To Discharge Liabilities)
- Rev. Rul. 70-271, Situation 2 (C Reorg: Gain on Stock Used To Discharge Liabilities)
- Rev. Rul. 70-271, Situation 3 (C Reorg: Shareholders Assume Corp Liabilities)
- Rev. Rul. 72-405 (Forward Triangular Merger & Liquidation of Transitory Subsidiary is a C Reorganization)
- Rev. Rul. 73-54 (Acquiror's Payment of reorganization Expenses in a B or C Reorganization)
- Rev. Rul. 73-102 (C Reorg with Cash to Dissenting Shareholders (Boot Relaxation Rule))
- Rev. Rul. 75-450 (C Reorg: Shareholders Assume Corp Liabilities)
- Rev. Rul. 76-123 (Section 351 Exchange Combined With C Reorganization)
- Rev. Rul. 78-47 (Downstream C Reorganization)
- Rev. Rul. 78-130 (Outbound 351 & Asset Reorg Recast as a Triangular C Reorg)
- Rev. Rul. 81-32 (Foreign-to-Foreign C Reorg - CFC to Non-CFC: Sec. 1248(b) Lim. Applies to Deemed Div)
- Rev. Rul. 87-110 (368 Reorganization of 50% Partner Terminates Partnership) Video
- Rev. Rul. 88-48 ("Sub-All" In C Reorganization With 50% of Assets Sold)
- Rev. Rul. 2003-79 (Spin-Off & C Reorganization of Controlled)
- Rev. Rul. 2007-8, Situation 2 (351 Exchange / C Reorg Overlap with Liabilities Exceeding Basis)
- Rev. Rul. 2008-25 (Multi-Step Reorganization Was a Qualified Stock Purchase)
- Rev. Rul. 2015-9 (Outbound 351 & Asset Reorg - Form Respected (No Longer Recast as a Triangular C Reorg))
- Reg. 1.368-2(d)(4)(ii), Example 1 (Repeal of Bausch & Lomb Doctrine: Upstream C Reorg)
- Reg. 1.368-2(d)(4)(ii), Example 2 (Failed Upstream C Reorganization)
- Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 3 (Outbound 351 Followed by C Reorganization)
- Reg. 1.367(b)-3(c)(5), Example 1 (Inbound C Reorganization: <10% Shareholder - All E&P Election)
- Reg. 1.367(b)-3(c)(5), Example 2 (Inbound C Reorganization: <10% Shareholder - 50K De Minimis Exception)
- Reg. 1.367(b)-4(b)(1)(iii), Example 1 (Foreign-to-Foreign C Reorganization: CFC to Non-CFC)
- Reg. 1.367(b)-4(b)(1)(iii), Example 2 (Foreign-to-Foreign C Reorganization: CFC to CFC)
- Reg. 1.367(b)-4(b)(1)(iii), Example 4 (Outbound C Reorg Triggers Sec. 1248 Amount Inclusion)
- Reg. 1.367(a)-3(d)(3), Example 6 (Triangular C Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 6A (Outbound C Reorg with Partial Drop)
- Reg. 1.367(a)-3(d)(3), Example 6B (Outbound C Reorg with Partial Drop)
- Reg. 1.367(a)-3(d)(3), Example 6C (Outbound C Reorg with Partial Drop)
- Reg. 1.367(a)-3(d)(3), Example 7 (Triangular C Reorganization with Later 351)
- Reg. 1.367(a)-3(d)(3), Example 7A (Triangular C Reorganization with Later 351)
- Reg. 1.367(a)-3(d)(3), Example 8 (Outbound Triangular C Reorg)
- Reg. 1.367(a)-3(d)(3), Example 8A (Outbound Triangular C Reorg)
- Reg. 1.367(a)-3(d)(3), Example 8B (Outbound Triangular C Reorg)
- Reg. 1.367(a)-3(d)(3), Example 8C (Outbound Triangular C Reorg)
- Reg. 1.367(a)-3(d)(3), Example 9 (Outbound Triangular C Reorg with Partial Drop)
- Reg. 1.367(a)-3(d)(3), Example 12 (Triangular C Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 14 (Triangular C Reorganization)
- Reg. 1.367(a)-3(d)(3), Example 14A (Triangular C Reorganization)
- Reg. 1.1248-8(b)(7), Example 4 (Section 1248 Gain - Sale After Foreign to Foreign C Reorganization)
- Reg. 1.1248-8(b)(7), Example 5 (Section 1248 Gain - Sale After Triangular C Reorganization)
- Reg. 1.1248-8(b)(7), Example 6 (Section 1248 Gain - Sale After Triangular C Reorganization)
- Reg. 1.1248-8(b)(7), Example 8 (Section 1248 Gain - Sale After Upstream C Reorganization)
- Reg. 1.1361-4(a)(2)(ii), Example 2 (Stock for Stock Exchange & QSub Election)
- PLR 200952032 (Divisive C Reorganization)
D Reorganizations (Asset Transfer & Control) (Acquisitive)
- D Reorganization (acquisitive - i.e., not a 355 type transaction)
- D Reorganization with a drop-down
- American Manufacturing (Outbound D Reorganization)
- Atlas Tool (D Reorganization with Boot)
- Davant (D / F Reorganization with Strawman)
- Douglas (Reorganization That Took 5 Years to Complete)
- James Armour, Inc. (Intercompany Sale of Assets & Liquidation was a D Reorganization)
- Morgan (Liquidation - Reincorporation -- Meaningless Gesture)
- Smothers (Liquidation - Reincorporation / D Reorganization with Boot)
- Warsaw Photographic Associates, Inc. (Purported D Reorg: No Meaningless Gesture if No Identity of Shareholders)
- Yoc Heating (85% Stock Purchase Followed By Taxable Reorganization)
- Rev. Rul. 57-465 (Downstream Merger of Foreign Corporation was a D Reorganization)
- Rev. Rul. 67-202 (Contribution & Liquidation Was An Asset Reorganization & Section 269 Did Not Apply)
- Rev. Rul. 70-240 (Asset Sale & Liquidation Treated as D Reorganization)
- Rev. Rul. 74-387 (Section 902 Deemed Paid Credits in D Reorganization With Boot)
- Rev. Rul. 75-161 (D Reorganization with Liabilities Exceeding Basis)
- Rev. Rul. 75-383 (Inbound D Reorganization) Video
- Rev. Rul. 78-130 (Outbound 351 & Asset Reorg Recast as a Triangular C Reorg)
- Rev. Rul. 78-330 (Avoiding Section 357(c) in a D Reorganization)
- Rev. Rul. 79-289 (D & F Reorganization with Liabilities Exceeding Basis)
- Rev. Rul. 87-110 (368 Reorganization of 50% Partner Terminates Partnership) Video
- Rev. Rul. 2002-85 (D Reorganization with a Drop)
- Rev. Rul. 2004-83 (Related Stock Purch. & Liquidation Treated as D Reorganization) Video
- Rev. Rul. 2007-8, Situation 1 (351 Exchange / D Reorg Overlap with Liabilities Exceeding Basis)
- Notice 2008-10 (Outbound Cash D With a Drop)
- Rev. Rul. 2015-10 (Triple Drop and Check - Two 351s Followed by a D Reorg)
- Reg. 1.367(a)-3(d)(3), Example 16 (Foreign D Reorganization)
- Reg. 1.367(b)-3(b)(3)(ii), Example 4 (CFC Inbound D Reorganization)
- Reg. 1.367(b)-3(b)(3)(ii), Example 5 (Old) (Lower Tier CFC Inbound D Reorganization)
- Temp. Reg. 1.367(a)-8T(e)(3)(iv), Example 2 (Outbound 351 Followed by Acquisitive D Reorganization)
- Reg. 1.368-2(l)(3), Example 1 (Cash D Reorganization)
- Reg. 1.368-2(l)(3), Example 2 (Cash D Reorganization [Related Shareholders])
- Reg. 1.368-2(l)(3), Example 3 (Cash D Reorganization [Affiliated Group])
- Reg. 1.368-2(l)(3), Example 4 (Cash D Reorganization [De Minimis Ownership])
- Reg. 1.368-2(l)(3), Example 5 (Cash D Reorganization ["Vanilla" Preferred Stock])
- Reg. 1.368-2(l)(3), Example 6 (Failed Cash D Reorganization [No Shareholder Identity])
- Temp. Reg. 1.897-5T(c)(4)(iv), Example 1 (Inbound D Reorganization: USRPI - Statutory Exception)
- Temp. Reg. 1.897-5T(c)(4)(iv), Example 2 (Inbound D Reorganization: USRPI - Statutory Exception)
- Temp. Reg. 1.897-5T(c)(4)(iv), Example 3 (Inbound D Reorganization: USRPI - Regulatory Limitation)
- Temp. Reg. 1.897-5T(c)(4)(iv), Example 4 (Inbound D Reorganization: USRPI - 897(i) Election)
- Reg. 1.1361-4(a)(2)(ii), Example 3 (Contribution & QSub Election - Drop & Check)
E Reorganizations (Recapitalization)
F Reorganizations
Continuity of Interest
Continuity of Business Enterprise ("COBE")
International
Section 453 Installment Sales
Sections 641 - 684 Trusts
- Rev. Rul. 68-183 (Sale to Trust Treated as Contribution to Trust)
- Rev. Rul. 81-6 (Child Beneficiary Treated as Part Owner of Trust Under Sec. 678)
- Rev. Rul. 85-13 (Grantor Trust Not Treated as Separate Entity)
- Rev. Rul. 85-45 (Beneficiary/Owner of Grantor Trust Qualifies for Section 121 Exclusion)
- Rev. Rul. 85-60 (Foreign "Simple" Trust as a Partner in a U.S. Partnership)
- Rev. Rul. 91-6 (Accumulated Distribution After Domestication of Foreign Trust)
- Rev. Rul. 2007-13, Situation 1 (Sale of Life Insurance Contract Between Two Grantor Trusts)
- Rev. Rul. 2007-13, Situation 2 (Sale of Life Insurance Contract From Non-Grantor Trust to Grantor Trust)
Section 643(h) Trust Distributions Thru Intermediaries
- Reg. 1.643(h)-1(g), Example 1 (Distribution Thru Intermediary With Tax Avoidance Purpose)
- Reg. 1.643(h)-1(g), Example 2 (Presumed Tax Avoidance Purpose With Related Intermediary)
- Reg. 1.643(h)-1(g), Example 3 (Tax Avoidance Presumption Rebutted With Related Intermediary)
- Reg. 1.643(h)-1(g), Example 4 (Distribution Thru Intermediary With Tax Avoidance Purpose)
- Reg. 1.643(h)-1(g), Example 5 (Presumed Tax Avoidance Purpose With Related Intermediary)
- Reg. 1.643(h)-1(g), Example 6 (Indirect Loan from Foreign Trust)
- Reg. 1.643(h)-1(g), Example 7 (Tax Avoidance Presumption Rebutted With Related Intermediary)
- Reg. 1.643(h)-1(g), Example 8 (Intermediary As Agent of Trust; Increase in FMV)
- Reg. 1.643(h)-1(g), Example 9 (Intermediary As Agent of U.S. Person; Increase in FMV)
- Reg. 1.643(h)-1(g), Example 10 (Intermediary As Agent of Trust; Decrease in FMV)
- Reg. 1.643(h)-1(g), Example 11 (Intermediary As Agent of U.S. Person; Decrease in FMV)
Section 672(f) Foreing Persons Not Treated as Owners
Section 673 Reversionary Interests
Section 674 Power to Control Beneficial Enjoyment
Section 676 Power to Revoke
Section 679 Foreign Trusts With U.S. Beneficiaries
- Reg. 1.679-3(b)(2), Example (Domestic Grantor Trust Transfer to Foreign Trust)
- Reg. 1.679-3(c)(5), Example 1 (Intermediary Transfer to Foreign Trust)
- Reg. 1.679-3(c)(5), Example 2 (Delayed Intermediary Transfer to Foreign Trust)
- Reg. 1.679-3(c)(5), Example 3 (Indirect Loan to Foreign Trust)
- Reg. 1.679-3(c)(5), Example 4 (Indirect Loan to Foreign Trust)
- Reg. 1.679-3(d)(2), Example 1 (Constructive Transfer to Foreign Trust: Debt Payment)
- Reg. 1.679-3(d)(2), Example 2 (Constructive Transfer to Foreign Trust: Liability Assumption)
- Reg. 1.679-3(e)(5), Example 1 (Deemed Transfer to a Foreign Trust: Guarantee of Loan)
- Reg. 1.679-3(e)(5), Example 2 (Deemed Transfer to a Foreign Trust: Guarantee of U.S. Lender's Loan)
- Reg. 1.679-3(f)(2), Example 1 (Deemed Transfers Thru a Foreign Grantor Trust with U.S. Beneficiaries)
- Reg. 1.679-3(f)(2), Example 2 (Deemed Transfers Thru a Foreign Non-Grantor Trust with Foreign Beneficiaries)
- Reg. 1.679-3(f)(2), Example 3 (No Deemed Transfer Thru Foreign Trust)
- Reg. 1.679-4(b)(2)(ii), Example (Transfer of Property to Foreign Trust for Partial Consideration)
- Reg. 1.679-4(d)(7), Example 1 (Demand Note Is Not a Qualified Obligation)
- Reg. 1.679-4(d)(7), Example 2 (Private Annuity for Life Is Not a Qualified Obligation)
- Reg. 1.679-4(d)(7), Example 3 (Loan From Unrelated Party to a Foreign Trust Meets FMV Exception)
- Reg. 1.679-4(d)(7), Example 4 (Transfer of Property to Foreign Trust for 10 year Term Obligation)
- Reg. 1.679-4(d)(7), Example 5 (Transfer of Property to Foreign Trust for 3 Year Term Obligation)
- Reg. 1.679-5(c), Example 1 (Pre-Immigration Trust - NRA Becomes Resident Alien)
- Reg. 1.679-5(c), Example 2 (Pre-Immigration Trust - NRA Loses Power to Revest & Then Becomes RA)
- Reg. 1.679-6(c), Example (Outbound Migration of Domestic Trust)
Section 684 Gain on Transfers to Foreign Trusts & Estates
Sections 701 - 776 Partnerships / Subchapter K
- Allison ("Joint Venture" Was Not a Partnership)
- Armstrong v. Phinney (Partner Can Be Considered An Employee of the Partnership for the Convenience of Employer Rule)
- Basye (Partnership Attempt to Deflect Compensation to Retirement Plan)
- Canal Corp. (Disguised Sale to Partnership Under Section 707(a)(2)(B)
- Chisholm (Transfer to Partnership and Partnership Sale - Form Respected)
- Culbertson (Family Partnership)
- Forsythe (Special Allocation Allowed Only to the Extent of EROL)
- Jade Trading LLC (Son of BOSS - Currency Spread Transaction)
- Madison Gas & Electric Co. (Tenancy-In-Common of Nuclear Power Plant was a Partnership)
- PICCIRC, LLC (Disguised Sale and Sham Partnerships)
- Podell (Real Estate Joint Venture Was A Partnership)
- 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. 68-289 (Merger of Partnerships: Deemed Transactions (Assets-Over Form))
- Rev. Rul. 70-253 (Payment of Compensation by a Partner to Partnership Employee Deductible under 162(a)) Video
- Rev. Rul. 71-141 (Deemed Paid Foreign Tax Credits Through A Partnership) Video
- Rev. Rul. 72-135 (Nonrecourse Loans Recharacterized as Contributions to Capital)
- Rev. Rul. 72-350 (Equity Advance Creates No Partner Debt Basis)
- Rev. Rul. 75-374 (Co-Ownership Not a Partnership With Only Customary Services For Maintenance & Repair)
- Rev. Rul. 77-332 (Principals of CPA Firm Treated as Partners)
- Rev. Rul. 83-156 (351 Followed by 721)
- Rev. Rul. 84-111, Situation 1 (Partnership Conversion to Corporation: Assets Down & Stock Up) Video
- Rev. Rul. 84-111, Situation 2 (Partnership Conversion to Corporation: Assets Up & Assets Down) Video
- Rev. Rul. 84-111, Situation 3 (Partnership Conversion to Corporation: Partnership Interests Down) Video
- Rev. Rul. 86-73 (Effect of 754 Election on Technical Termination of Partnership)
- Rev. Rul. 86-138 (Separate Statement of Items for Tiered Partnerships) Video
- Rev. Rul. 90-112 (Investment in U.S. Property Through Partnership) Video
- Rev. Rul. 91-32, Situation 1 (Nonres. Partner Disposed of P'ship Engaged in a Trade or Business in the U.S.)
- Rev. Rul. 99-5, Situation 1 (Disregarded Entity to Partnership - Sale) Video
- Rev. Rul. 99-5, Situation 2 (Disregarded Entity to Partnership - Contribution) Video
- Rev. Rul. 99-6, Situation 1 (Partnership to Disregarded Entity - Member Purchase) Video
- Rev. Rul. 99-6, Situation 2 (Partnership to Disregarded Entity - Third Party Purchase) Video
- Rev. Rul. 2004-59 (Partnership Conversion to Corporation - Contribution Followed by Distribution) Video
- Rev. Rul. 2007-40 (Guaranteed Payment Obligation Satisfied With Property Triggers Gain/Loss)
- Rev. Rul. 2007-42, Situation 2 (Failed Spin-Off - 20% Interest in Partnership) Video
- Rev. Rul. 2008-39 (Upper-Tier Partnership Sec. 212 Expenses Must be Separately Stated)
- Reg. 1.367(b)-1(b)(2), Example (Liquidation into 90% Corporate-Owned Partnership Does Not Qualify Under Sec. 332)
- Reg. 1.368-2(b)(1)(iii), Example 5 (Merger into Disregarded Entity of a Partnership)
- Reg. 1.368-2(b)(1)(iii), Example 7 (Merger of a Corporation into a Disregarded Entity/Partnership)
- Reg. 1.368-2(b)(1)(iii), Example 11 (Merger of Corporate Partner into a Partnership)
- 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 3 (Check-the-Box Planning to Get 901 Credits and to Avoid 10/50 Basket) Video
- Reg. 1.701-2(d), Example 4 (Avoidance of Gain Recognition Under Sections 351(e) and 357(c))
- Reg. 1.704-3(b)(2), Example 1 (Traditional Method of Making 704(c) Allocations)
- Reg. 1.704-3(c)(4), Example 1 (Traditional Method with Curative Allocations for Making 704(c) Allocations)
- Reg. 1.707-1(c), Example 1 (Fixed Guaranteed Payment For Services)
- Reg. 1.707-1(c), Example 2 (Minimum Allocation of Partnership Income as Guaranteed Payment)
- Reg. 1.707-1(c), Example 3 (Fixed Guaranteed Payment & 30% of Loss)
- Reg. 1.707-1(c), Example 4 (Fixed Guaranteed Payment & Capital Gains)
- Reg. 1.708-1(c)(5), Example 1 (Tax Returns for Merged Partnerships)
- Reg. 1.708-1(c)(5), Example 2 ("Assets-Over" Partnership Merger (Deemed Steps Differed From Actual Steps))
- Reg. 1.708-1(c)(5), Example 3 ("Assets-Up" Partnership Merger (Form Respected))
- Reg. 1.708-1(c)(5), Example 4 (Interests-Over Form of Partnership Merger Treated As Assets-Over Form)
- Reg. 1.722-1, Example 1 (Basis of Contributing Partner's Interest With Liabilities Assumed)
- Reg. 1.722-1, Example 2 (Gain on Contribution Into Partnership With Liabilities Assumed)
- 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. 1.954-3(a)(6)(ii), Example (Manufacturing by Partnership Attributed to Partner)
- Reg. 1.1032-3(e), Example 3 (Partnership Exchange of Grandparent Stock for a Truck)
- Reg. 1.1295-1(d)(2)(i), Example (Who Makes QEF Elections When Partnerships Own PFICs?)
- PLR 199914006 (LLC With 2 Members Treated As A Disregarded Entity)
- PLR 200832024 (No 956 Inclusion For Foreign Partnership With U.S. Assets)
- 957 U.S. Partnership vs. Foreign Partnership (CFC vs. Non-CFC)
Section 861 Source of Income
- Aptargroup, Inc. (U.S. Shareholder Must Characterize Stock of a CFC Under a Consistency Rule)
- Boulez (Payments for Personal Services or for Royalties?)
- British Timken Ltd. (Sales Commissions Sourced to Location of Sales Activities)
- Goosen (Golfer Endorsement Fees: Part Royalties & Part Services, Part U.S. Source & Part Foreign Source)
- Hawaiian Philippine Co. (Processed Sugar Payment In-kind for Manufacturing Services)
- Miller (No Look-Thru for Sourcing of Back to Back Services Payments)
- Rev. Rul. 60-55 (Sales Commissions Sourced to Location of Sales Activities)
- Rev. Rul. 68-443 (Foreign Trademark Royalties Are Foreign Source Income)
- Rev. Rul. 72-232 (Book Royalties to an NRA Were Not U.S. Source Income)
- Notice 2006-76, Example 2 (Software as a Service ("SaaS") Income Was Foreign Source Income)
- Rev. Rul. 2009-14, Situation 3 (Death Benefits Paid to Foreign Corporation Were U.S. Source FDAP)
- Reg. 1.861-4(b)(1)(ii), Example (Compensation For Services Sourced Based on Payroll Costs)
- 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. 1.861-18(h), Example 1 (Shrink-Wrap License Sold on Disk Treated as Copyrighted Article)
- Reg. 1.861-18(h), Example 2 (Shrink-Wrap License Sold Over Internet Treated as Copyrighted Article)
- Reg. 1.861-18(h), Example 3 (Use of Computer Disk for 1 Week Treated as Lease of Copyrighted Article)
- Reg. 1.861-18(h), Example 4 (Use of Computer Program Downloaded Over Internet Treated as Lease of Copyrighted Article)
- Reg. 1.861-18(h), Example 5 ("License" For 3 Annual Payments Treated as Sale of Copyright Rights)
- Prop. Reg. 1.861-18(h), Example 19 (E-Book Downloads Are Sales (e.g., Amazon))
- Prop. Reg. 1.861-18(h), Example 20 (Non-Perpetual Right to Downloaded Songs Are Leases)
- Prop. Reg. 1.861-18(h), Example 21 (Movie Streaming is a Cloud Transaction, Movie Downloading is a Lease or a Sale)
- Prop. Reg. 1.861-19(d), Example 1 (Supplying Computing Capacity: Provision of Services)
- Prop. Reg. 1.861-19(d), Example 2 (Supplying Computing Capacity on Dedicated Servers: Provision of Services)
- Prop. Reg. 1.861-19(d), Example 5 (Downloaded Software Not a Cloud Transaction)
- Prop. Reg. 1.861-19(d), Example 6 (Online Word Processing, Etc. Via Browser or App: Provision of Services)
- Prop. Reg. 1.861-19(d), Example 7 (Downloaded Word Processing, Etc.: Lease of Copyrighted Article (e.g., Office 365))
- Reg. 1.863-7(d), Example (Source of Notional Principal Contract Income)
- PLR 9142032 (Gain on Sale of Foreign Partnership Was Attributed to a Foreign Office For 865 Sourcing Rule If 10% Foreign Tax Paid)
- PLR 9612017 (Gain on Sale of S Corporations Was Foreign Source Income)
- PLR 200620016 (Breach of Contract Payments Were Foreign Source Income Under the Origin of the Claim Doctrine) Video
- AM 2024-005, Situation 1 (Sale of S Corp Shares Two Years After Moving to Puerto Rico)
- AM 2024-005, Situation 2 (S Corp Sells Appreciated Stock Two Years After Shareholder Moves to Puerto Rico)
- 861-865 Classification of Transactions
- Cheat Sheet: 1.861-9 and 9T (Partnership Interest Expense Allocation Rules for Individuals)
- Reg. 1.861-9 and -9T (Interest Expense Allocation Example With An Individual Owning Partnerships)
Section 864 U.S. Trade or Business / Permanent Establishment
- Adda (Trading Commodities Thru An Agent in the U.S.)
- Amalgamated Dental Co. Ltd. (Purchaser-Seller Relationship Did Not Cause Purch'r to be Engaged in a U.S. Trade or Business)
- De Amodio (U.S. Rental Properties Were A U.S. Trade or Business but not a Permanent Establishment)
- Balanovski (Argentine Partnership Engaged in U.S. Trade or Business)
- Donroy (Foreign Limited Partner In U.S. Limited Partnership - Permanent Establishment)
- European Naval Stores Co. (Foreign Corporation Not Engaged in U.S. Trade or Business)
- Goosen (Golfer Endorsement Fees: Part Royalties & Part Services, Part U.S. Source & Part Foreign Source)
- Grecian Magnesite Mining (Foreign Partner's Gain on Sale of U.S. Partnership Interest Not Effectively Connected Income)
- Handfield (Canadian Manufacturer Had a Permanent Establishment in the U.S.)
- Hawaiian Philippine Co. (Processed Sugar Payment In-kind for Manufacturing Services)
- Inverworld (Cayman Island Company Was Engaged in a U.S. Trade or Business and Had U.S. ECI)
- Johnston (Nonresident Alien Member of Partnership Which is Engaged In A U.S. Trade or Business)
- Lewenhaupt (Swedish Count Engaged in U.S. Real Estate Business)
- Linen Thread Co. (Two U.S. Sales Did Not Create U.S. Trade or Business)
- Pasquel (Isolated U.S. Loan Did Not Cause NRA To Be Engaged in U.S. Trade or Business)
- Pinchot (U.K. Citizen Engaged in U.S. Real Estate Business)
- The Scottish American Investment Co., Ltd. (Investment Activities Did Not Rise to Level of U.S. Trade or Bus.)
- Spermacet Whaling (Whaling Expedition Was Not Engaged in a U.S. Trade or Business)
- Taisei Fire (U.S. Agent of Japanese Insurance Companies was an Independent Agent)
- Unger (Foreign Limited Partner in U.S. Partnership had U.S. Permanent Establishment)
- Vitale (Partner in Limited Partnership Engaged in U.S. Trade or Business)
- Rev. Rul. 72-418 (U.S. Office of German Bank Was Not A Permanent Establishment)
- Rev. Rul. 70-424 (Domestic Corp is Foreign Corp's Agent)
- Rev. Rul. 76-19 (Canadian Corp's Employees Working In the U.S. For 12 Months Were Subject to U.S. Income Tax and Withholding)
- Rev. Rul. 81-78 (Profits Not Attributable to a U.S. Permanent Establishment)
- Rev. Rul. 85-60 (Foreign "Simple" Trust as a Partner in a U.S. Partnership)
- Rev. Rul. 86-154, Situation 1 (Banking: Loans Attributable to U.S. Office Where the Office Actively & Materially Participates in Soliciting and Negotiating)
- Rev. Rul. 86-154, Situation 2 (Banking: Loan Not Attributable to U.S. Office Where Foreign Home Office Evaluates & Approves Related Party Loan)
- Rev. Rul. 86-154, Situation 3 (Banking: Loan Funded by U.S. Office Attributable to U.S. Office Where Both Home Office & U.S. Office Actively & Materially Participate in the Acquisition)
- Rev. Rul. 91-32, Situation 1 (Nonres. Partner Disposed of P'ship Engaged in a Trade or Business in the U.S.)
- Rev. Rul. 2004-3 (Foreign Partner Deemed to Have A Fixed Base in the U.S.) Video
- Notice 2005-77 (Nonresident Alien Individual Filing Requirements for U.S. Source Wages)
- Notice 2006-76, Example 2 (Software as a Service ("SaaS") Income Was Foreign Source Income)
- Prop. Reg. 1.864-6(c)(3)(i), Example 1 (NRA With a US Tax Home Selling Foreign-Produced Inventory Thru a US Office)
- Prop. Reg. 1.864-6(c)(3)(ii), Example 2 (NRA With a US Tax Home Selling Foreign-Purchased Inventory Thru a US Office)
- Prop. Reg. 1.864-6(c)(3)(iii), Example 3 (NRA With a US Tax Home Selling Foreign-Purchased Inventory Thru a US Office & a Foreign Office Materially Participates in the Sales)
- FSA 199909004 (A Foreign Partner In a U.S. Investing Partnership Was Not Engaged In a U.S. Trade or Business)
Sections 871(a) & 881 FDAP & Section 884 Branch Taxes
- Aiken Industries (Treaty Shopping / Back-to-Back Loans) Video
- American Metallurgical Coal Co. (Transfer Was For Equity And Not For Debt; Post Transfer Payments Were Dividends)
- British Timken Ltd. (Sales Commissions Sourced to Location of Sales Activities)
- Central de Gas de Chihuahua (482 Adjustment Creates Deemed Payment and Tax Under Section 881)
- Del Commercial Properties Inc. (Conduit / Intermediary Entities Disregarded)
- Goosen (Golfer Endorsement Fees: Part Royalties & Part Services, Part U.S. Source & Part Foreign Source)
- Housden (Resident Alien Required to Withhold U.S. Tax on Alimony and Interest)
- Miller (No Look-Thru for Sourcing of Back to Back Services Payments)
- SDI Netherlands B.V. (Cascading Royalties)
- Rev. Rul. 60-55 (Sales Commissions Sourced to Location of Sales Activities)
- Rev. Rul. 72-232 (Book Royalties to an NRA Were Not U.S. Source Income)
- Rev. Rul. 76-19 (Canadian Corp's Employees Working In the U.S. For 12 Months Were Subject to U.S. Income Tax and Withholding)
- Rev. Rul. 80-362 (Cascading Royalties)
- Rev. Rul. 87-89 (Lending Intermediary Disregarded in Cross-Border Lending Transactions)
- Rev. Rul. 92-85, Situation 1 (FDAP Withholding on 304 Transaction) Video
- Rev. Rul. 92-85, Situation 2 (FDAP Withholding on 304 Transaction) Video
- Rev. Rul. 2004-76, Situation 1 (Treaty Benefits: Incorporated in One Jurisdiction and Managed & Controlled in Another)
- Rev. Rul. 2009-14, Situation 3 (Death Benefits Paid to Foreign Corporation Were U.S. Source FDAP)
- TAM 9822007 (Leasing Company Not A Bank for Portfolio Interest Exception)
- CCA 202422010 (Purported Insurance Premiums Subject to FDAP Tax)
- Reg. 1.881-5(h), Example (US VI Corp Was Not Less Than 25% Owned By Foreign Persons)
Conduit Financing Arrangements
- Reg. 1.881-3(e), Example 1 (Guarantee of Bank Debt Does Not Create A Financing Arrangement)
- Reg. 1.881-3(e), Example 2 (Back-to-Back Loan Treated as Financing Arrangement)
- Reg. 1.881-3(e), Example 3 (Back-to-Back Loan Treated as Financing Arrangement - DRE)
- Reg. 1.881-3(e), Example 4 (Bank Financing Through Intermediate Entity)
- Reg. 1.881-3(e), Example 5 (Related Persons Treated As Single Intermediate Entity)
- Reg. 1.881-3(e), Example 6 (Related Persons Treated As Single Intermediate Entity)
- Reg. 1.881-3(e), Example 10 (No Reduction in Tax With Issuance of Portfolio Debt)
- Reg. 1.881-3(e), Example 11 (No Reduction in Tax, Cascading Royalties)
- Reg. 1.881-3(e), Example 13 (Significant Reduction in Tax Via Portfolio Interest Exception, Tax Avoidance Plan)
- Reg. 1.884-4(a)(4), Example 1 (Branch Interest & Excess Interest)
- Reg. 1.1441-7(f)(2)(ii), Example 1 (Withholding Required For Conduit Financing Arrangement)
- Reg. 1.1441-7(f)(2)(ii), Example 3 (Withholding Required For Conduit Financing Arrangement)
Section 879 Community Income for NRAs
Section 894 Income Affected By Treaty
- De Amodio (U.S. Rental Properties Were A U.S. Trade or Business but not a Permanent Establishment)
- Boulez (Payments for Personal Services or for Royalties?)
- Donroy (Foreign Limited Partner In U.S. Limited Partnership - Permanent Establishment)
- Goosen (Golfer Endorsement Fees: Part Royalties & Part Services, Part U.S. Source & Part Foreign Source)
- Indofood International Finance Ltd. (Hypothetical Beneficial Owner Under Indonesia-Netherlands DTA)
- Prevost Car, Inc. ("Beneficial Owner" Under Canada-Netherlands Tax Treaty)
- Unger (Foreign Limited Partner in U.S. Partnership had U.S. Permanent Establishment)
- Rev. Rul. 63-113 (No PE for Consignment Sales to U.S. Trading Company)
- Rev. Rul. 76-19 (Canadian Corp's Employees Working In the U.S. For 12 Months Were Subject to U.S. Income Tax and Withholding)
- Rev. Rul. 76-322 (No PE for Consignment Sales to U.S. Subsidiary)
- Rev. Rul. 81-132 (Transferor Ownership Not Attributed in 351 Exchange for Treaty Purposes)
- Rev. Rul. 85-60 (Foreign "Simple" Trust as a Partner in a U.S. Partnership)
- Rev. Rul. 87-89 (Lending Intermediary Disregarded in Cross-Border Lending Transactions)
- Rev. Rul. 2004-76, Situation 1 (Treaty Benefits: Incorporated in One Jurisdiction and Managed & Controlled in Another)
- Reg. 1.894-1(d)(2)(iii), Example 1 (Dividend Paid by Unrelated Entity to DRHE)
- Reg. 1.894-1(d)(2)(iii), Example 2 (Interest Paid by DRHE to Related Foreign Interest Holder)
- Reg. 1.894-1(d)(2)(iii), Example 3 (Interest Paid by DRHE to Related Foreign Interest Holder)
- Reg. 1.894-1(d)(2)(iii), Example 4 (Reverse Hybrid for One Interest Holder But Not The Other)
- Reg. 1.894-1(d)(2)(iii), Example 5 (Recharacterization of Interest to Dividends Can Reduce U.S. Withholding Taxes)
- Reg. 1.894-1(d)(2)(iii), Example 6 (Payment to Related Tax-Consolidated Entity)
- Reg. 1.894-1(d)(2)(iii), Example 7 (Interest Paid to Unrelated Foreign Bank)
- Reg. 1.894-1(d)(2)(iii), Example 8 (Interest Paid to Foreign Bank Pursuant to a Financing Arrangement)
- Reg. 1.894-1(d)(2)(iii), Example 9 (Royalty to DRHE & Interest to Foreign Holder)
- Reg. 1.894-1(d)(5), Example 1 (Fiscally Transparent ("FT") Entity Not Eligible For Reduced Treaty Rate)
- Reg. 1.894-1(d)(5), Example 2 (One of Two Interest Holders Eligible for Reduced Treaty Rate)
- Reg. 1.894-1(d)(5), Example 3 (Entity & Interest Holder Eligible for Reduced Treaty Rate)
- Reg. 1.894-1(d)(5), Example 4 (Foreign Grantor of Foreign Grantor Trust Eligible For Reduced Treaty Rate)
- PLR 200201025 (Ultimate Beneficial Owners Under Derivative Benefits Test)
- PLR 200409025 (Ultimately Owned Under Derivative Benefits Test)
- PLR 200551016 (Exempt Dividends Included in "Gross Income" For Derivative Benefits Test)
- PLR 200626009 (12 Month Ownership Test Under US-UK Tax Treaty with Disregarded Entity)
- PLR 200932017 (12 Month Treaty Holding Period Satisfied After F Reorg)
- 894 Limitation on Benefits: Example of the Need for the Ownership/Base Erosion Test
- U.S. Treasury Department Technical Explanation Examples
Section 897 Dispositions of USRPIs
- Rev. Rul. 84-160 (Section 351 Exchange of One USRPI for Another USRPI) Video
- Rev. Rul. 90-76 (Foreign Corporations: Liquidating Distributions of U.S. Real Property Interests)
- Rev. Rul. 2008-31 (Notional Principal Contract Was Not a USRPI)
- Reg. 1.897-1(d)(2)(i), Example (Loan With "Kicker" is a USRPI)
- Reg. 1.897-2(e)(1), Example 1 (U.S. Real Property Holding Corporation -- Interest in Foreign Corporation)
- Temp. Reg. 1.897-5T(b)(5), Example 3 (Outbound 332 Liquidation of USRPI [Including Former USRPHC])
- Temp. Reg. 1.897-5T(c)(2)(iii), Example 1 (Inbound 332 Liquidation of USRPI)
- Temp. Reg. 1.897-5T(c)(3)(ii), Example (Foreign-to-Foreign Spin-off of USRPHC)
- Temp. Reg. 1.897-5T(c)(4)(iv), Example 1 (Inbound D Reorganization: USRPI - Statutory Exception)
- Temp. Reg. 1.897-5T(c)(4)(iv), Example 2 (Inbound D Reorganization: USRPI - Statutory Exception)
- Temp. Reg. 1.897-5T(c)(4)(iv), Example 3 (Inbound D Reorganization: USRPI - Regulatory Limitation)
- Temp. Reg. 1.897-5T(c)(4)(iv), Example 4 (Inbound D Reorganization: USRPI - 897(i) Election)
- Temp. Reg. 1.897-6T(a)(7), Example 1 (Inbound 351 of a USRPI to USRPHC)
- Temp. Reg. 1.897-6T(a)(7), Example 4 (Inbound B Reorganization of a USRPHC)
- Temp. Reg. 1.897-6T(a)(7), Example 5 (Outbound Spin-off by USRPHC)
- Temp. Reg. 1.897-6T(a)(7), Example 6 (Inbound 351 of a USRPI with Treaty Exemption)
- PLR 200137037 (Foreign-to-Foreign 351 Exchange of a USRPI)
- PLR 200803005 (Inbound F Reorganization With U.S. Branch & USRPIs)
- PLR 200838007 (Extension Granted for 897 Statement & Notice & 1445 Withholding Requirements in a 351 Exchange)
- PLR 200840014 (Extension Granted for 897 Statement & Notice Requirements in a Redemption)
- PLR 200923001 (U.S. C Corp Shareholders Owned >50% of a Domestically-Controlled REIT)
- PLR 201411006 (Combination of Two Consolidated Groups Owned by Foreign Parent)
- PLR 202040005 (A Deemed Partnership Distribution of a USRHC & A Deemed Contribution of the USRPHC Into a Foreign Corporation Qualified For Nonrecognition)
- 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%)
Section 901 - 904 Foreign Tax Credit
- Aptargroup, Inc. (U.S. Shareholder Must Characterize Stock of a CFC Under a Consistency Rule)
- First Chicago (No Ownership Aggregation for Section 902)
- Nissho (Foreign Tax Credits: Legal Liability for Withholding Taxes)
- Proctor & Gamble (Japanese Withholding Taxes on Royalties Related to Korean Sales Were Not Compulsory Payments)
- Santa Fe Drilling Co. (Accrual of Australian Income Taxes for Calendar Year Taxpayer)
- Rev. Rul. 70-373 (Deemed Paid Credit Impact of Lower-Tier 332 Liquidation) Video
- Rev. Rul. 71-141 (Deemed Paid Foreign Tax Credits Through A Partnership) Video
- Rev. Rul. 72-197 ("Shareholders" Liable for Foreign Taxes of Reverse Hybrid Entity) Video
- Rev. Rul. 74-387 (Section 902 Deemed Paid Credits in D Reorganization With Boot)
- Rev. Rul. 77-209 (Section 902 Credits and "Fiscal Unity")
- Rev. Rul. 84-125 (Accrual of FTCs on Contested Liability (Partially Paid) & 10 Year Refund Period)
- Notice 2004-20 (Foreign Tax Credit Intermediary Transaction)
- Notice 2005-90 (Foreign Tax Credits Not Disallowed In Certain Back-to-Back Licensing Arrangements)
- Notice 2014-44, Example 1 (Impact of Sec. 901(m) on a Qualified Stock Purchase with a 338(g) Election, Followed by a Check-the-Box Election of the Target)
- Notice 2014-44, Example 2 (Impact of Sec.901(m) on a Qualified Stock Purchase with a 338(g) Election, Followed by a Contribution with Boot)
- 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))
- Reg. 1.901-1(c)(4), Example (Foreign Tax Paid in a Credit Year But Relates to a Prior Deduction Year)
- Temp. Reg. 1.902-1(c)(8)(ii), Example (Effect of Liquidation on Pre-1998 Foreign Taxes Paid by 4th Tier Corporation) Video
- Reg. 1.903-1(d)(3), Example 3 (Withholding Tax On Royalties; Attribution Requirement (IP Used Worldwide))
- Reg. 1.903-1(d)(4), Example 4 (Withholding Tax On Royalties; Attribution Requirement (IP Only Used In-Country))
- Reg. 1.904-4(f)(4)(i), Example 1 (Determination of Foreign Branches and Foreign Branch Owner)
- Reg. 1.904-4(f)(4)(ii), Example 2 (Sales of Foreign Branches)
- Reg. 1.904-4(f)(4)(iii), Example 3 (Disregarded Payment for Services From U.S. Owner to FDE)
- Reg. 1.904-4(f)(4)(iv), Example 4 (Sale of Non-Inventory Property to a DRE & Later Sold by the DRE)
- Reg. 1.904-4(n)(4), Example (Passive Income For Less Than 10% Limited Partner)
- Reg. 1.904-5(i)(5), Example 1 (No Look-Thru for Interest [40% Ownership])
- Reg. 1.904-5(i)(5), Example 2 (Look-Thru for Dividend [40% Ownership] Between CFCs)
- Reg. 1.904-5(i)(5), Example 3 (Look-Thru for Dividend & Interest [80% Ownership])
- Temp. Reg. 1.904-5T(i)(5), Example 4 (Look-Thru But No Section 902 Credits)
- Temp. Reg. 1.904-5T(i)(5), Example 5 (Look-Thru for Dividends Between Members of Qualified Group)
- Temp. Reg. 1.904-7T(f)(iv), Example 1 (IRS's Reconstruction of 10/50 Corporation's Historical Earnings & Taxes)
- Temp. Reg. 1.904-7T(f)(iv), Example 2 (IRS is Unable to Reconstruct 10/50 Corporation's Historical Earnings & Taxes)
- AM 2013-006 (Section 302 Redemption Reduces CFC's Pool of Foreign Income Taxes)
- PLR 200225032 (U.S. Tax Treatment of German Organschaft)
- Cheat Sheet: 1.861-9 and 9T (Partnership Interest Expense Allocation Rules for Individuals)
- Reg. 1.861-9 and -9T (Interest Expense Allocation Example With An Individual Owning Partnerships)
- 902 Deemed Paid Credits & Section 904(d) Look-Thru
- 909 Example of Foreign Tax Credit "Splitter" Structure
Section 911 Foreign Earned Income Exclusion
Section 931-937 Possessions
Section 951A GILTI
- Reg. 1.951A-1(d)(3)(iii), Example 1 (Pro Rata Share of Tested Income)
- Reg. 1.951A-1(d)(3)(iii), Example 2 (Pro Rata Share of Tested Income & QBAI: Special Rule for Pref. Stock & Excess Hypothetical Tangible Return)
- Reg. 1.951A-1(e)(3)(i), Example 1 (U.S. Partnership Entity & Aggregate For GILTI)
- Reg. 1.951A-1(e)(3)(ii), Example 2 (U.S. Tiered Partnerships: Entity & Aggregate For GILTI)
- 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)(A), Example 1 (GILTI High Tax Exception: Payment of Disregarded Interest)
- 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)
Section 951 - 954 Subpart F Income
Generally
- Dover (Check the Box & Sell) Video
- Eaton (E&P of CFC's Increased By 951(a) Inclusions)
- Electronic Arts (Contract Manufacturing in Puerto Rico)
- MedChem (P.R.), Inc. (Section 936 - Active Conduct of Trade or Business Within a Possession)
- Textron (Subpart F Income To Beneficiary of U.S. Voting Trust)
- Rev. Rul. 82-150 (Deep in-the-Money Option Deemed Exercised)
- Notice 2007-9, Example 1 (Factoring Exception to CFC Look-Through Rule)
- Notice 2007-9, Example 2 (Section 956 Exception to CFC Look-Through Rule)
- Notice 2007-9, Example 3 (Exception to CFC Look-Through Rule)
- Notice 2009-7 (Subpart F Income Partnership Blocker) Video
- Reg. 1.951-1(b)(2), Example 1 (Subpart F Income: CFC for Full Year) Video
- Reg. 1.951-1(b)(2), Example 2 (Subpart F Income: CFC for First Part of Year) Video
- Reg. 1.951-1(b)(2), Example 3 (Subpart F Income: CFC for Last Part of Year) Video
- Reg. 1.951-1(b)(2), Example 4 (Hopscotch Rule & PTI Dividend) Video
- Reg. 1.951-1(b)(2), Example 5 (Subpart F Income: CFC for Last Part of Year) Video
- Prop. Reg. 1.951-1(h)(3), Example (Subpart F Income Partnership Blocker)
- 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)
- PLR 8938031 (Foreign Target in 338(g) Election - No Subpart F Income to Purchaser)
- PLR 200943004 (CFC Overlap Rule Prevented PFIC Classification)
- PLR 200952031 (80% DRD Allowed for Subpart F Calculation In "Sandwich" Structure)
- PLR 201002024 (1) (FBCSI - Branch Rule - No Tax Rate Disparity With Single Zero Rate Manufacturing Branch ("Taxpayer Fabricated Transactions"))
- PLR 201002024 (2) (FBCSI - Branch Rule - Tax Rate Disparity But No Sub F Due to Remainder Qualifying for Mfg Exception ("Foreign Branch Fabricated Transactions"))
- 957 U.S. Partnership vs. Foreign Partnership (CFC vs. Non-CFC)
Pro Rata Share Defined - Reg. 1.951-1(e)(6)
Foreign Base Company Sales Income
- Ashland Oil (No Branch Created From a Contract with A Third Party)
- Bausch & Lomb Inc. (Assembly of Sunglasses Was Not Foreign Base Company Sales Income)
- Vetco, Inc. (Subpart F Income - Section 954 Branch Rule)
- Rev. Rul. 75-7 (Contract Manufacturing - Attribution But a Branch Existed)
- Rev. Rul. 82-16 (Subpart F Income with Less Than 100% U.S. Ownership)
- Rev. Rul. 97-48 (Contract Manufacturing - No Branch But No Attribution)
- Reg. 1.954-3(a)(1)(iii), Example 1 (Purchase from Related & Sale to Unrelated) Video
- Reg. 1.954-3(a)(1)(iii), Example 2 (Purchase from Unrelated & Sale to Related) Video
- Reg. 1.954-3(a)(1)(iii), Example 3 (Sale Commission to Foreign Subsidiary) Video
- Reg. 1.954-3(a)(1)(iii), Example 4 (Sale of Lathe Used in Manufacturing Business)
- Reg. 1.954-3(a)(1)(iii), Example 5 (Interest and Service Fees Included as Foreign Base Company Sale Income)
- Reg. 1.954-3(a)(2), Example 1 (Coffee Beans Grown in Same Country)
- Reg. 1.954-3(a)(2), Example 2 (Diamonds Manufactured in Same Country)
- Reg. 1.954-3(a)(3)(iv), Example 1 (Electric Transformers Sold for Use in Same Country)
- Reg. 1.954-3(a)(3)(iv), Example 2 (Sewing Machines Sole to Retailers in Same Country)
- Reg. 1.954-3(a)(3)(iv), Example 3 (Knowledge that Sulfur will be Partly Consumed Outside Country of Delivery)
- Reg. 1.954-3(a)(3)(iv), Example 4 (Sales of Toys for Delivery to Duty Free Port)
- Reg. 1.954-3(a)(4)(ii), Example 1 (Wood Pulp Transformed Into Paper)
- Reg. 1.954-3(a)(4)(ii), Example 2 (Steel Rods Transformed Into Screws & Bolts)
- Reg. 1.954-3(a)(4)(ii), Example 3 (Tuna Processing and Canning)
- Reg. 1.954-3(a)(6)(ii), Example (Manufacturing by Partnership Attributed to Partner)
- PLR 201332007 (No Foreign Base Company Sales Income for Commission Income Related to Sales)
- PLR 201340010 (Manufacturing Exception to FBCSI -- Growing Activites Can Be Production Activities)
Substantial Contribution
- Reg. 1.954-3(a)(4)(iv)(d), Example 1 (No Substantial Contribution ("No SC") (No IOM))
- Reg. 1.954-3(a)(4)(iv)(d), Example 2 (Substantial Contribution ("SC") (IOM 1, 5, 6, & 7))
- Reg. 1.954-3(a)(4)(iv)(d), Example 3 (SC With Raw Materials Owned By CM (IOM 1, 3, 4, & 6))
- Reg. 1.954-3(a)(4)(iv)(d), Example 4 (SC Where CM Contracts Out Employees (IOM 1, 3, 5, & 6))
- Reg. 1.954-3(a)(4)(iv)(d), Example 5 (NO SC With Auto'd Mfg. Supervised By Another (No IOM))
- Reg. 1.954-3(a)(4)(iv)(d), Example 6 (SC With Auto'd Mfg. Supervised by FS (IOM 3, 4, 7 and maybe 5 & 6) - Dev'd Software)
- Reg. 1.954-3(a)(4)(iv)(d), Example 7 (SC With Auto'd Mfg. Supervised by FS (IOM 3, 4, 7 and maybe 5 & 6) - Purch'd Software)
- Reg. 1.954-3(a)(4)(iv)(d), Example 8 (SC Mfg. Without Intell. Prop. (IOM 3, 4, 5 & 6))
- Reg. 1.954-3(a)(4)(iv)(d), Example 9 (SC By More Than One CFC (IOM 3, 4, 6 & 7))
- Reg. 1.954-3(a)(4)(iv)(d), Example 10 (SC With Mfe. of Products Designed by CFC (IOM 3, 4 & 7))
- Reg. 1.954-3(a)(4)(iv)(d), Example 11 (SC With Direction and Oversight of Mfg. and Quality Control Through Periodic Visits (IOM 1, 3, 4 & 6))
Branch Rules
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(1), Example (One Manufacturing & Two Sales Branches (No Sub F))
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(2), Example (Two Manufacturing Branches: Separate Items (Some Sub F))
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 1 (Attribution (or not) of Branch Mfg. Activities)
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 2 (Two Manufacturing Branches, Compare Sales With Lowest Mfg. Branch Rate (No Sub F))
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 3 (Home Office Not Demonstrably Greater Than High Rate Branches (Sub F))
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 4 (Home Office & Low Rate Branch Demonstrably Greater, Than High Rate Branch)
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 5 (No Tax Rate Differential For Selling Branch)
- Temp. Reg. 1.954-3T(b)(1)(ii)(c)(3)(v), Example 6 (Location of Manufacture When Employees Travel to CM (Sub F))
- Reg. 1.954-3(b)(4), Example 1 (Sales Branch with Tax Rate Differential)
- Reg. 1.954-3(b)(4), Example 2 (Manufacturing Branch with Tax Rate Differential)
- Reg. 1.954-3(b)(4), Example 3 (Trading Branch with Tax Rate Differential)
- Reg. 1.954-3(b)(4), Example 4 (Branch Rule Cannot Be Used Affirmatively to Avoid Subpart F Income)
- Reg. 1.954-3(b)(4), Example 5 (Multiple Sales Branches with Tax Rate Differentials)
- PLR 200942034 (Local Law Used For Tax Rate Calculations Under Manufacturing Branch Rule)
- PLR 200945036 (Tax Rate Disparity Calculations With Multiple Manufacturing & Sales Branches)
Foreign Base Company Services Income
- Notice 2007-13, Example 1 (FBC Services - Substantial Assistance: CFC Costs Exceed 20% - No Sub F)
- Notice 2007-13, Example 2 (FBC Services - Substantial Assistance: Indirect Services - Sub F)
- Notice 2007-13, Example 3 (FBC Services - Substantial Assistance: Indirect Services - No Sub F)
- Reg. 1.954-4(b)(3), Example 1 (Services for, or on behalf of, a Related Person: Paid by Related Person)
- Reg. 1.954-4(b)(3), Example 2, [Superseded by Notice 2007-13] (Services for, or on behalf of, a Related Person: Substantial Assistance)
- Reg. 1.954-4(b)(3), Example 3, [Superseded by Notice 2007-13] (Services for, or on behalf of, a Related Person: Clerical and Accounting)
- Reg. 1.954-4(b)(3), Example 4 (Foreign Base Company Services: Performance Guarantee for Superhighway Construction)
- Reg. 1.954-4(b)(3), Example 5 (Foreign Base Company Services: Contract Assignment for Superhighway Construction)
- Reg. 1.954-4(b)(3), Example 6 (Foreign Base Company Services: Contract Assignment as a Performance Guarantee)
Section 956 - Investment in U.S. Property
- Barnes Group, Inc. (Structured Repatriation of Cash Was Held to be a Dividend)
- Ludwig (Pledge of CFC Stock With Negative Covenants Was Not A Guarantee By The CFC)
- Schering-Plough (Swap & Assign Transactions Treated as Loans Under Section 956)
- Rev. Rul. 76-192 (Third Party "Filter" was Ineffective / CFC Created to Avoid Section 956) Video
- Rev. Rul. 87-89 (Lending Intermediary Disregarded in Cross-Border Lending Transactions)
- Rev. Rul. 90-112 (Investment in U.S. Property Through Partnership) Video
- Notice 2007-9, Example 2 (Section 956 Exception to CFC Look-Through Rule)
- Reg. 1.956-1(b)(4), Example 1 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Not a Principal Purpose)
- Reg. 1.956-1(b)(4), Example 2 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Principal Purpose)
- Reg. 1.956-1(b)(4), Example 3 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Back to Back Loans) Video
- Reg. 1.956-1(b)(4), Example 4 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Use of Unrelated Bank)
- Reg. 1.956-1(b)(4), Example 5 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Arm's Length Transactions)
- Reg. 1.956-1(b)(4), Example 6 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Arm's Length Loan & Loan Repayment)
- Reg. 1.956-1(b)(4), Example 7 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Loan Funded Thru Equity in Foreign Partnership)
- Reg. 1.956-1(b)(4), Example 8 (U.S. Property Held Indirectly by a CFC - Avoiding Code §956 Loan Funded Thru Debt to Foreign Partnership)
- Reg. 1.956-1(e)(6)(vi), Example 1 (Zero Basis Investment in U.S. Property)
- Reg. 1.956-1(e)(6)(vi), Example 2 (Normal Basis Investment in U.S. Property)
- Reg. 1.956-1(e)(6)(vi), Example 3 (956 Basis on Transfer to Related Party)
- Reg. 1.956-2(c)(3), Example 1 (U.S. Property - Pledge of CFC Assets) Video
- Reg. 1.956-2(c)(3), Example 2 (U.S. Property - CFC Guarantee of Loan to U.S. Person)
- Reg. 1.956-2(c)(3), Example 3 (U.S. Property - Pledge of >2/3 of CFC Stock with Negative Covenants) Video
- Reg. 1.956-2(c)(3), Example 4 (U.S. Property - Pledge of CFC Assets)
- Reg. 1.956-3(b)(2)(ii), Example 1 (U.S. Property - Receivables Acquired by Partnership)
- Reg. 1.956-3(b)(2)(ii), Example 2 (U.S. Property - Receivables Acquired by Nominee)
- Reg. 1.956-3(b)(2)(iii), Example (U.S. Property - Receivable Swap / Pooling Arrangement)
- Reg. 1.956-3(b)(2)(iv), Example 1 (U.S. Property - Financing Thru Unrelated Party (Inventory))
- Reg. 1.956-3(b)(2)(iv), Example 2 (U.S. Property - Financing Thru Unrelated Bank and Unrelated Party (Inventory))
- Reg. 1.956-3(b)(2)(iv), Example 3 (U.S. Property - Financing Thru Unrelated Party (Trade Receivables))
- Reg. 1.956-3(c), Example (U.S. Property - Financing With Substitution of U.S. Obligor)
- Reg. 1.956-4(b)(3), Example 1 (U.S. Property Held Indirectly Through Foreign Partnership)
- Reg. 1.956-4(b)(3), Example 2 (U.S. Property Held Indirectly Through Foreign Partnership with Special Allocation)
- Reg. 1.956-4(b)(3), Example 3 (U.S. Property Held Indirectly Through Partnership Special Allocations of Income and Gain)
- Reg. 1.956-4(c)(4), Example 1 (CFC Loan to Foreign Partnership With Related U.S. Partners)
- Reg. 1.956-4(c)(4), Example 2 (CFC Loan to Foreign Partnership With No Related U.S. Partners)
- Reg. 1.956-4(c)(4), Example 3 (CFC Guarantee of Loan to Foreign Partnership With Related U.S. Partner)
- Reg. 1.956-4(c)(4), Example 4 (CFC Loan to Foreign Partnership & Distribution to Related U.S. Partner)
- PLR 200832024 (No 956 Inclusion For Foreign Partnership With U.S. Assets)
- CCA 201420017 (956: Funneling of Loan through One CFC Partner is Disregarded)
Section 957 Controlled Foreign Corporation
Section 958 Attribution Rules
- Reg. 1.958-1(b), Example (Indirect Ownership Thru Foreign Corporations; Attribution Stops with First U.S. Person Going Up the Chain)
- Reg. 1.958-1(d), Example 1 (Indirect Ownership Thru Foreign Corporations)
- Reg. 1.958-1(d), Example 2 (Indirect Ownership Thru Foreign Partnerships & Foreign Corporations)
- Reg. 1.958-1(d), Example 3 (Indirect Ownership Thru Foreign Trust)
- Reg. 1.958-1(d), Example 4 (Indirect Ownership Thru Foreign Estate)
- Reg. 1.958-1(d)(3)(i), Example 1 (U.S. Partnership Owns CFC, With One Partner as a U.S. Shareholder)
- Reg. 1.958-1(d)(3)(ii), Example 2 (Tiered U.S. Partnerships Own a CFC)
- Reg. 1.958-2(f), Example 1 (9% Direct Owner Treated As U.S. Shareholder Thru Constructive Ownership)
- Reg. 1.958-2(f), Example 2 (More Than 50% Ownership of a Corp Thru an Entity is Treated as 100% Constructive Ownership)
- Reg. 1.958-2(g), Example 1 (Use Higher of 1.958-1 Attribution or 1.958-2 Attribution)
- Reg. 1.958-2(g), Example 2 (Use Higher of 1.958-1 Attribution or 1.958-2 Attribution, Thru Domestic C Corp)
- Reg. 1.958-2(g), Example 3 (Downward Attribution Thru Partnership & Corp)
- Reg. 1.958-2(g), Example 4 (No Downward Attribution From Foreign Corp (Old Law))
- Reg. 1.958-2(g), Example 5 (No Family Attribution From Foreign Persons)
- Reg. 1.958-2(g), Example 6 (Family Attribution From U.S. Spouse)
- PLR 200952031 (80% DRD Allowed for Subpart F Calculation In "Sandwich" Structure)
Section 960 Deemed Paid Credits
Section 965 Transition Tax
Section 987 Branch Transactions
- Reg. 1.987-1(b)(7), Example 1 (Not a Section 987 QBU: Disregarded Entity Holding Stock & Servicing a Debt)
- Reg. 1.987-1(b)(7), Example 2 (Section 987 QBU: Disregarded Entities with Active Businesses)
- Reg. 1.987-1(b)(7), Example 3 (Section 987 QBU: Election to Treat Separate QBUs as One QBU)
- Reg. 1.987-1(b)(7), Example 4 (Section 987 QBU: Aggregate Partnerships)
- Reg. 1.987-1(b)(7), Example 5 (Section 987 QBU: U.S. Corp with 3 QBUs)
- Reg. 1.987-2(c)(10), Example 1 (Section 987: Disregarded Interbranch Transaction)
- Reg. 1.987-2(c)(10), Example 2 (Section 987: Transfer to a Directly Owned Section 987 QBU)
- Reg. 1.987-2(c)(10), Example 3 (Section 987: Intercompany Sale of Property Between Section 987 QBUs)
- Reg. 1.987-2(c)(10), Example 4 (Section 987: Sale of Property by a Section 987 QBU)
- Reg. 1.987-2(c)(10), Example 8 (Section 987: Conversion of Disregarded Entity To P'ship via Sale)
- Reg. 1.987-2(c)(10), Example 9 (Section 987: Conversion of Disregarded Entity To P'ship via Contribution)
- Reg. 1.987-2(c)(10), Example 10 (Section 987: Contribution of Assets to Corporation)
- Reg. 1.987-2(c)(10), Example 11 (Section 987 QBU: Circular Transfers)
- Reg. 1.987-2(c)(10), Example 12 (Section 987 QBU: Transfers Without Substance)
Section 988 Foreign Currency Transactions
Section 1001 Dispositions of Property
Section 1011 - 1015 Basis Rules
Section 1031 Like-Kind Exchanges
Section 1032 Exchange of Stock for Property
Section 1239 Ordinary Gain from Related Sales
Section 1248 Sales of Controlled Foreign Corporations
Section 1291 PFICs Generally
Section 1295 QEFs
Section 1296 PFIC Mark-to-Market Elections
- Reg. 1.1295-1(i)(3), Example (QEF Election Automatically Terminated With MTM Election)
- Reg. 1.1296-1(a)(3)(iii), Example (Gain from MTM Election in Year After Acquisition Is Included in Unreversed Inclusions) Video
- Reg. 1.1296-1(c)(7), Example 1 (MTM Election Made in First PFIC Year, Which Was After Acquisition Year) Video
- Reg. 1.1296-1(c)(7), Example 2 (Gain Recognized in Year Ceased to be a PFIC Was Long-Term Capital Gain) Video
- Reg. 1.1296-1(c)(7), Example 3 (Ordinary Loss On Sale of 1296 Stock Because Loss Did Not Exceed Unreversed Inclusions) Video
- Reg. 1.1296-1(c)(7), Example 4 (Loss Recognized in Year Ceased to be a PFIC Was Long-Term Capital Loss) Video
- Reg. 1.1296-1(c)(7), Example 5 (Ordinary & Capital Loss On Sale of 1296 Stock Because Loss Exceeded Unreversed Inclusions) Video
- Reg. 1.1296-1(c)(7), Example 6 (MTM Election With Two Lots of Stock (1 Gain & 1 Loss)) Video
- Reg. 1.1296-1(d)(2)(ii), Example (U.S. Partner Makes MTM Election Owning PFIC Thru Foreign P'ship) Video
- Reg. 1.1296-1(d)(5)(ii), Example (Pre-Residency PFIC Share Acquisition With a MTM Election in First Year of U.S. Residency) Video
- Reg. 1.1296-1(h)(4), Example 1 (QEF Election, Then MTM Election, Then Stock Ceases To Be Marketable) Video
- Reg. 1.1296-1(h)(4), Example 2 (QEF Election, Then MTM Election, Then Stock Ceases To Be Marketable, Then Stock Becomes Marketable Again) Video
- Reg. 1.1296-1(i)(4), Example 1 (Coordination Rule Between Code §1291 & MTM Election) Video
Section 1297 PFIC Definition
Section 1298 PFIC Special Rules
Section 1361 S Corporations
- Blum (Guaranteed Loans Not Treated As Equity Investments)
- Ward (NRA Spouse Owned Purported S Corp Stock Under Community Property Laws)
- Rev. Rul. 64-250 ("F" Reorganization Did Not Terminate S Corp Election)
- Rev. Rul. 72-320 (Momentary Ownership of Corporation Did Not Terminate S Election)
- Rev. Rul. 73-478 (Sale of S Corp Stock to an Alien BFR of PR Terminates S Election)
- Rev. Rul. 73-496 (Momentary Ownership of Corporation Did Not Terminate S Election)
- Rev. Rul. 2004-85 ("F" Reorganization of an S Corp Did Not Terminate QSub Election of Subsidiary) Video
- Rev. Rul. 2008-18, Situation 1 (S Election In F Reorg With QSub)
- Rev. Rul. 2008-18, Situation 2 (S Election In F Reorg With QSub)
- Rev. Rul. 2009-15, Situation 1 (Partnership UN-CTB Election to S Corporation)
- Rev. Rul. 2009-15, Situation 2 (Partnership Conversion to S Corporation)
- 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. 1.1361-4(a)(2)(ii), Example 1 (Qualified Stock Purchase & QSub Election)
- Reg. 1.1361-4(a)(2)(ii), Example 2 (Stock for Stock Exchange & QSub Election)
- Reg. 1.1361-4(a)(2)(ii), Example 3 (Contribution & QSub Election - Drop & Check)
- Reg. 1.1361-4(a)(2)(iv), Example (Redemption & QSub Election)
- Reg. 1.1361-5(a)(4), Example 1 (Termination of QSub Election upon Termination of Parent's "S" Election) Video
- Reg. 1.1361-5(a)(4), Example 2 (Termination of QSub Election due to Transfer of QSub Stock)
- Reg. 1.1361-5(a)(4), Example 3 (No Termination of QSub Election on Stock Transfer Between QSub and Parent) Video
- Reg. 1.1361-5(a)(4), Example 4 (Termination of "S" and QSub Elections due to 80% Acquisition of S Corp by C Corp)
- Reg. 1.1361-5(a)(4), Example 5 (Termination of QSub Election due to 80% Acquisition of QSub by C Corp)
- Reg. 1.1361-5(b)(3), Example 8 ("F" Reorganization Upon S Corp Merger into its QSub)
- Reg. 1.1361-5(b)(3), Example 9 (Sale of QSub Triggers a Deemed 351 Exchange to the Purchaser)
- PLR 9612017 (Gain on Sale of S Corporations Was Foreign Source Income)
- PLR 201007043 (Downstream "F" Reorganization of S Corp into QSub) Video
- PLR 200513001 (S Corp Owned Thru Disregarded LLCs and Disregarded LP)
- PLR 201115016 (Create QSub Via F Reorganization and Sale of QSub)
- PLR 201336012 (Spin-Off of QSub)
- AM 2024-005, Situation 1 (Sale of S Corp Shares Two Years After Moving to Puerto Rico)
- AM 2024-005, Situation 2 (S Corp Sells Appreciated Stock Two Years After Shareholder Moves to Puerto Rico)
Section 1446 Withholding on Foreign Partners' Share of ECI
Section 2036 Transfers with Retained Life Estate
Section 2501 Gifts
Section 6013 Joint Tax Returns
Section 6038A Form 5472
- Rev. Proc. 91-55, Example 1 (Form 5472: Public Foreign Corp. As Ultimate Indirect 25% Foreign Shareholder)
- Rev. Proc. 91-55, Example 2 (Form 5472: Family Members As Ultimate Indirect 25% Foreign Shareholders)
- Rev. Proc. 91-55, Example 3 (Form 5472: Related Corporations That Are Not Direct or Indirect Shareholders)
- Reg. 1.6038A-1(m), Example 1 (Form 5472: U.S. Partnership With Two Reporting Corporations) Video
- Reg. 1.6038A-1(m), Example 2 (Form 5472: U.S. Branch of Foreign Corporation)
- Reg. 1.6038A-1(m), Example 3 (Form 5472: <25% Foreign Shareholder)
- Reg. 1.6038A-1(m), Example 4 (Form 5472: Direct & Indirect 25% Foreign Shareholders)
- Reg. 1.6038A-1(m), Example 5 (Form 5472: Sec. 482 Control Even Though Only 25% Ownership)
- Reg. 1.6038A-1(m), Example 6 (Form 5472: No Sec. 482 Control With 25% Ownership)
- Reg. 1.6038A-1(m), Example 7 (Form 5472: No Sec. 318(a)(3)(C) Attribution to Cause U.S. Corporation to be a Reporting Corporation)
- Reg. 1.6038A-2(b)(9), Example 1 (5472 Reporting for U.S. Disregarded Entity) Video
- Reg. 1.6038A-2(b)(9), Example 2 (5472 Reporting for Transactions Between U.S. Disregarded Entities)
Section 6038B Form 926
Section 6038D Form 8938
Section 6046 Category 2 and 3 filers
Section 6048 Forms 3520 and 3520-A
Section 6694 Paid Preparer Penalties
Section 7701 Entity Classification
Section 7701b Individual Residency
Section 7874 Expatriated Entities
- Reg. 1.7874-1(g), Example 1 (Inversion Via Triangular Merger with Hook Stock)
- Reg. 1.7874-1(g), Example 2 (Outbound Asset Reorganization as an Internal Group Restructuring)
- Reg. 1.7874-1(g), Example 3 (Outbound 351 of Stock as an Internal Group Restructuring)
- Reg. 1.7874-1(g), Example 4 (Outbound 351 of Stock as an Internal Group Restructuring)
- Reg. 1.7874-1(g), Example 5 (Outbound 351 of Stock Not an Internal Group Restructuring)
- Reg. 1.7874-1(g), Example 6 (Outbound Reorganization as an Internal Group Restructuring (Hook Stock))
- Reg. 1.7874-1(g), Example 7 (Loss of Control in Outbound B Reorganization)
- Reg. 1.7874-1(g), Example 8 (Outbound of Partnership as an Internal Group Restructuring
- Reg. 1.7874-2(k), Example 1 (Indirect Asset Acquisition Thru Stock of Domestic Corporation)
- Reg. 1.7874-2(k), Example 2 (Indirect Asset Acquisition Thru a Partnership Interest)
- Reg. 1.7874-2(k), Example 3 (Indirect Asset Acquisition - Outbound Triangular B Reorganization)
- Reg. 1.7874-2(k), Example 4 (No Indirect Asset Acquisition Thru Stock of Foreign Corp.)
- Reg. 1.7874-2(k), Example 5 (Indirect Asset Acquisition by Multiple Foreign Corps)
- Reg. 1.7874-2(k), Example 6 (Direct Asset Acquisition by Multiple Foreign Corps)
- Reg. 1.7874-2(k), Example 7 (Indirect Asset Acquisition of Multiple Domestic Corps)
- Reg. 1.7874-2(k), Example 8 (Stock Held "By Reason of" - Exchange of Stock & Other Property)
- Reg. 1.7874-2(k), Example 9 (Stock Held "By Reason of" - Divisive D Reorganization)
- Reg. 1.7874-2(k), Example 10 (Stock Held "By Reason of" - Outbound 351 By Partnership)
- Reg. 1.7874-2(k), Example 11 (Publicly Traded Foreign Partnership Treated as Domestic Corporation)
- Reg. 1.7874-2(k), Example 12 (Publicly Traded Foreign Partnership Not a Surrogate Foreign Corporation)
- Reg. 1.7874-2(k), Example 13 (Publicly Traded Foreign Partnership a SFC But Not a Domestic Corporation)
- Reg. 1.7874-2(k), Example 14 (Warrant For To-Be-Issued Shares Treated as Equity in Corporation)
- Reg. 1.7874-2(k), Example 15 (Option For Outstanding Shares Not Treated as Equity in Corporation)
- Reg. 1.7874-2(k), Example 16 (Warrant Treated as Equity in Outbound Asset Sale)
- Reg. 1.7874-2(k), Example 17 (Stock in Subsidiary Treated as Stock of Foreign Corporation)
- Reg. 1.7874-2(k), Example 18 (Partnership Interest Treated as Stock of Foreign Corporation)
- Reg. 1.7874-2(k), Example 19 (Stock Held "By Reason of" - Creditor Treated as a Shareholder)
- Reg. 1.7874-2(k), Example 20 (Deemed Inbound F Reorganization Due to SFC Status)
- Reg. 1.7874-2T(k), Example 21 (Multi - Step Acquisition Rule)
- Temp. Reg. 1.7874-4T(j), Example 1 (Stock Exchanged for Marketable Securities Disregarded in Ownership Fraction)
- Temp. Reg. 1.7874-4T(j), Example 2 (Property Acquired with a Principal Purpose of Avoiding Section 7874)
- Temp. Reg. 1.7874-4T(j), Example 3 (Property Acquired with a Principal Purpose of Avoiding Section 7874)
- Temp. Reg. 1.7874-4T(j), Example 4 (Nonqualified Property Exception: Stock of Corporation Joining EAG in Related Transaction)
- Temp. Reg. 1.7874-4T(j), Example 4, Alternative Facts (Disqualified Stock Exception: No Increase to FMV of Assets or Decrease of Liabilities of Acquiror)
- Temp. Reg. 1.7874-4T(j), Example 5 (De minimis Exception to Exclusion of Disqualified Stock)
- Temp. Reg. 1.7874-4T(j), Example 6 (Obligation of Expanded Affiliated Group Satisfied with Stock)
- Temp. Reg. 1.7874-4T(j), Example 6, Alternative Facts (Obligation of EAG Satisfied with Stock - Outbound Asset Reorganization)
- Temp. Reg. 1.7874-4T(j), Example 7 ("Over-The-Top" Stock Transfer)
- Temp. Reg. 1.7874-4T(j), Example 8 (Disqualified Stock Interaction with Internal Group Restructuring Rule)
- Temp. Reg. 1.7874-4T(j), Example 9 (Disqualified Stock Interaction with Loss of Control Rule (No Loss of Control))
- Temp. Reg. 1.7874-4T(j), Example 9, Alternative Facts (Disqualified Stock Interaction with Loss of Control Rule (Loss of Control))
- Temp. Reg. 1.7874-5T(b), Example (Stock Held "By Reason of" - Retained Status After Sale)
- Temp. Reg. 1.7874-6T(g), Example 1 (U.S. Parented Group Exception Not Available)
- Temp. Reg. 1.7874-6T(g), Example 2 (U.S. Parented Group Exception Available: F Reorganization & Sale)
- Temp. Reg. 1.7874-6T(g), Example 3 (U.S. Parented Group Exception Available: Spin-Offs)
- Temp. Reg. 1.7874-6T(g), Example 4 (Foreign Parented Group Exception)
- Temp. Reg. 1.7874-6T(g), Example 4, Alternative Facts (Foreign Parented Group Exception Not Available)
- Reg. 1.7874-7T(g), Example 1 (Excess Nonqualified Property Increases 7874 Ownership Fraction)
- Reg. 1.7874-7T(g), Example 2 (Application of De Minimis Exception)
- Reg. 1.7874-7T(g), Example 3 (Foreign Acquiring Corporation Not Common Parent of EAG)
- Reg. 1.7874-8T(h), Example 1 (Multiple Domestic Entity Acquisitions)
- Reg. 1.7874-8T(h), Example 2 (Multiple Domestic Entity Acquisitions- Effect of Redemptions)
- Reg. 1.7874-8T(h), Example 3 (Multiple Domestic Entity Acquisitions- Effect of Redemptions & Stock Split)
- Reg. 1.7874-9T(f), Example 1 (Third-Country Transaction)
- Reg. 1.7874-9T(f), Example 1, Alternative Facts (iii) (Third-Country Transaction: Change in Tax Residence)
- Reg. 1.7874-9T(f), Example 1, Alternative Facts (iv) (Third-Country Transaction: Triangular Acquisition)
- Reg. 1.7874-11T(e), Example (Effect of Inversion Gain)
- PLR 201432002 (No Inversion as a Result of an F Reorganization & an IPO)
Agent vs. Separate Entity
Form vs. Substance
- Pauline Ach (Corporation's Profits Allocated to Beneficial Owner)
- Aiken Industries (Treaty Shopping / Back-to-Back Loans) Video
- American Manufacturing (Outbound D Reorganization)
- American Metallurgical Coal Co. (Transfer Was For Equity And Not For Debt; Post Transfer Payments Were Dividends)
- Aspro, Inc. (Purported Management Fees Were Disguised Dividends)
- Atlas Tool (D Reorganization with Boot)
- Barnes Group, Inc. (Structured Repatriation of Cash Was Held to be a Dividend)
- Basye (Partnership Attempt to Deflect Compensation to Retirement Plan)
- Blum (Guaranteed Loans Not Treated As Equity Investments)
- Bollinger (Corporation as Agent of Its Owner)
- Canal Corp. (Disguised Sale to Partnership Under Section 707(a)(2)(B)
- Chisholm (Transfer to Partnership and Partnership Sale - Form Respected)
- Chrome Plate, Inc. (Kimbell-Diamond Doctrine Is Extinct)
- Corliss v. Bowers (Income of Revocable (Grantor) Trust Taxed to Grantor)
- Court Holding (Conduit Seller)
- Culbertson (Family Partnership)
- DeCoro USA Ltd (Inbound Furniture Sales: Sales Comm. Model vs. Distributor Model)
- Del Commercial Properties Inc. (Conduit / Intermediary Entities Disregarded)
- Diedrich (Conditional Gift with Donee Payment of Gift Tax)
- Esmark (Tender offer followed by In-Kind redemption)
- Foglesong (Lucas v. Earl Tension with Moline Properties)
- Gregory v. Helvering (Spin-Off with Transitory Controlled)
- Helvering v. Horst (Fruit Not Attributed to a Different Tree)
- Indofood International Finance Ltd. (Hypothetical Beneficial Owner Under Indonesia-Netherlands DTA)
- Isom (Insurance Agent Commission Assignment Not Respected)
- Jade Trading LLC (Son of BOSS - Currency Spread Transaction)
- James Armour, Inc. (Intercompany Sale of Assets & Liquidation was a D Reorganization)
- Kansas Sand & Concrete, Inc. (Pre-Section 338 Stock Purchase & Upstream Merger)
- Kimbell-Diamond (Stock Purchase & Target Liquidation Treated as Asset Acquisition)
- King Enterprises (Two-step Merger)
- Kraft Foods Co. (Distribution of Own Debt as a Dividend)
- Lang (Deemed Payments of Medical Expenses & Property Taxes)
- F. & R. Lazarus & Co. (Transfer of Legal Title was Security for a Loan)
- Frank Lyon Co. (Sale & Leaseback Respected)
- Miami National Bank (Beneficial Ownership Controls For Consolidated Returns)
- Miller (No Look-Thru for Sourcing of Back to Back Services Payments)
- Moline Properties (Corporation With A Single Shareholder is a Separate Taxable Entity)
- Morgan (Liquidation - Reincorporation -- Meaningless Gesture)
- National Carbide (Subsidiaries Were Not Agents of the Parent)
- Old Colony Trust (Employer Payment of Employee Taxes)
- Plantation Patterns (Guarantor treated as borrower) Video
- Prevost Car, Inc. ("Beneficial Owner" Under Canada-Netherlands Tax Treaty)
- Robucci (Sham Entities with No Significant Purpose or Function Other Than Tax Avoidance)
- Rubin (AOID: Corporate Management Services Taxable to Controlling Shareholder)
- Sammons (Constructive Dividend: Partial Vertical Control)
- SDI Netherlands B.V. (Cascading Royalties)
- Soreng (Disproportionate Circular Flow of Cash Not Disregarded)
- TBL Licensing LLC (Gain Recognized on the Transfer of Intangible Property in an Oubound F Reorganization)
- Warsaw Photographic Associates, Inc. (Purported D Reorg: No Meaningless Gesture if No Identity of Shareholders)
- Rev. Rul. 54-96 (Contribution & Stock Exchange Not a 351 Exchange Nor a B Reorganization)
- Rev. Rul. 56-345 (C Reorganization & Subsequent Redemption Not Integrated Transactions)
- Rev. Rul. 56-431 (Dividend Waiver Deemed Ineffectual with Related Shareholders)
- Rev. Rul. 56-654 (Corporate Charter Amendment Deemed a Recapitalization)
- Rev. Rul. 57-465 (Downstream Merger of Foreign Corporation was a D Reorganization)
- Rev. Rul. 58-1 (Bargain Rentals To Shareholders Results in Constructive Dividends)
- Rev. Rul. 58-93 (A Reorganization With a Drop (But Drop Precedes Merger))
- Rev. Rul. 60-50 (Complete Liquidation Followed by Reactivation)
- Rev. Rul. 63-234 (Two Step Exchange Did Not Qualify As B Reorganization (Remote Continuity))
- Rev. Rul. 63-260 (No "Control" for Spin-Off Due to Transitory Ownership)
- Rev. Rul. 66-365 (Solely for Voting Stock - Cash in Lieu of Fractional Shares)
- Rev. Rul. 67-202 (Contribution & Liquidation Was An Asset Reorganization & Section 269 Did Not Apply)
- Rev. Rul. 67-274 (B Reorganization plus Target Liquidation equals C Reorganization)
- Rev. Rul. 67-448 (Reverse Triangular Merger Was, in Substance, a B Reorganization)
- Rev. Rul. 68-183 (Sale to Trust Treated as Contribution to Trust)
- Rev. Rul. 68-289 (Merger of Partnerships: Deemed Transactions (Assets-Over Form))
- Rev. Rul. 68-602 (Pre-Liquidation Debt Cancellation of Insolvent Subsidiary)
- Rev. Rul. 69-608, Situation 1 (Constructive Dividend for Corporate Assumption of Shareholder Liability)
- Rev. Rul. 69-630 (Bargain Sale Between Brother-Sister Corporations)
- Rev. Rul. 70-223 (Taxable Stock Acquisition & Downstream Merger)
- Rev. Rul. 70-240 (Asset Sale & Liquidation Treated as D Reorganization)
- Rev. Rul. 70-305 (Subsidiary Purchase & Sale of Parent Stock) Video
- Rev. Rul. 70-469 (Consolidated Return Allowed With A Share Nominally Owned By Another)
- Rev. Rul. 71-336 (Corporation as Conduit for Exchange of Stock a Taxable Transaction)
- Rev. Rul. 72-135 (Nonrecourse Loans Recharacterized as Contributions to Capital)
- Rev. Rul. 72-350 (Equity Advance Creates No Partner Debt Basis)
- Rev. Rul. 72-320 (Momentary Ownership of Corporation Did Not Terminate S Election)
- Rev. Rul. 72-405 (Forward Triangular Merger & Liquidation of Transitory Subsidiary is a C Reorganization)
- Rev. Rul. 73-16 (Successive Stock-For-Stock Exchanges Treated a "B" and "Triangular B" Reorganizations)
- Rev. Rul. 73-226 (Payments to Protect Business Reputation & Goodwill)
- Rev. Rul. 73-233 (Surrender of Shares to Induce Consent to a Merger Was a Taxable Exchange)
- Rev. Rul. 73-427 ("Squeeze Out" Merger - Circular Flow of Cash)
- Rev. Rul. 73-496 (Momentary Ownership of Corporation Did Not Terminate S Election)
- Rev. Rul. 74-27 (Municipal Bond "Repo" Agreements)
- Rev. Rul. 74-564 (Merger of Transitory Entity Treated as B Reorganization)
- Rev. Rul. 75-223, Situation 1 (Partial Liquidation With Sale of Former Subsidiary's Assets)
- Rev. Rul. 75-223, Situation 2 (Partial Liquidation With Sale of Subsidiary's Assets)
- Rev. Rul. 75-360 (Cash Redemption & Share Acquisition Treated as Busted B Reorganization)
- Rev. Rul. 75-383 (Inbound D Reorganization) Video
- Rev. Rul. 76-192 (Third Party "Filter" was Ineffective / CFC Created to Avoid Section 956) Video
- Rev. Rul. 76-123 (Section 351 Exchange Combined With C Reorganization)
- Rev. Rul. 76-223 (Voting Rights Added to Qualify Exchange as a B Reorganization)
- Rev. Rul. 76-454 (Constructive Dividend as Part of 351 Exchange) Video
- Rev. Rul. 77-226 (No DRD for Redemption Integrated with Sale)
- Rev. Rul. 78-83 (Constructive Dividend - Diversion of Income Between Foreign Subsidiaries)
- Rev. Rul. 78-397 (Forward Triangular Merger: Circular Flow of Cash)
- Rev. Rul. 80-154 (Foreign Corp.'s Capitalization of Earnings - Sec. 305 Stock Dividend) Video
- Rev. Rul. 80-239 (301 Distribution Thru Conduit Entity)
- Rev. Rul. 80-240 (Shareholder Treated As AgentTo Borrow Funds For Corp)
- Rev. Rul. 81-54 (DISC Commissions with Respect to Gifted DISC Shares Result in Continuing Gifts)
- Rev. Rul. 81-110 (Payment Of An Individual's Debt To A Charity By A Third Party Was A Gift To the Individual)
- Rev. Rul. 82-144 (Sale Treated as Sale Despite Acquisition of "Put")
- Rev. Rul. 82-150 (Deep in-the-Money Option Deemed Exercised)
- Rev. Rul. 83-22 (Dividend on Non-vested Stock With 83(b) Election Treat as a Dividend)
- Rev. Rul. 83-142 (Circular Flow of Cash in Foreign Spin-Off)
- Rev. Rul. 83-156 (351 Followed by 721)
- Rev. Rul. 84-68 (Parent Payment of Bonuses to Subsidiary Employees) Video
- Rev. Rul. 84-79 (Shares Owned "Directly" Through Voting Trust)
- Rev. Rul. 85-87 ("In-the-Money" Put Option Treated as Contract to Acquire Stock for Wash Sale Rule)
- Rev. Rul. 90-13 (No Surrender of Stock in Pro Rata Partial Liquidation)
- Notice 94-48 (Tax Deductible Preferred Stock)
- Rev. Rul. 2001-26, Situation 1 (Two Step Reverse Triangular Merger)
- Notice 2001-45 (Basis Shifting Tax Shelter)
- Rev. Rul. 2004-83 (Related Stock Purch. & Liquidation Treated as D Reorganization) Video
- Rev. Rul. 2008-1 (U.S. Dollar Denominated Derivative Contract Treated As Euro Denominated Debt)
- Rev. Rul. 2008-5 (Loss Disallowed on Wash Sale to Roth IRA)
- Rev. Rul. 2008-18, Situation 1 (S Election In F Reorg With QSub)
- Rev. Rul. 2008-18, Situation 2 (S Election In F Reorg With QSub)
- Rev. Rul. 2008-25 (Multi-Step Reorganization Was a Qualified Stock Purchase)
- Rev. Rul. 2009-15, Situation 1 (Partnership UN-CTB Election to S Corporation)
- Rev. Rul. 2009-15, Situation 2 (Partnership Conversion to S Corporation)
- Reg. 1.679-3(c)(5), Example 1 (Intermediary Transfer to Foreign Trust)
- Reg. 1.679-3(c)(5), Example 2 (Delayed Intermediary Transfer to Foreign Trust)
- Reg. 1.679-3(c)(5), Example 3 (Indirect Loan to Foreign Trust)
- Reg. 1.679-3(c)(5), Example 4 (Indirect Loan to Foreign Trust)
- Reg. 1.679-3(d)(2), Example 1 (Constructive Transfer to Foreign Trust: Debt Payment)
- Reg. 1.679-3(d)(2), Example 2 (Constructive Transfer to Foreign Trust: Liability Assumption)
- Reg. 1.679-3(e)(5), Example 1 (Deemed Transfer to a Foreign Trust: Guarantee of Loan)
- Reg. 1.679-3(e)(5), Example 2 (Deemed Transfer to a Foreign Trust: Guarantee of U.S. Lender's Loan)
- Reg. 1.679-3(f)(2), Example 1 (Deemed Transfers Thru a Foreign Grantor Trust with U.S. Beneficiaries)
- Reg. 1.679-3(f)(2), Example 2 (Deemed Transfers Thru a Foreign Non-Grantor Trust with Foreign Beneficiaries)
- Reg. 1.708-1(c)(5), Example 2 ("Assets-Over" Partnership Merger (Deemed Steps Differed From Actual Steps))
- Reg. 1.708-1(c)(5), Example 4 (Interests-Over Form of Partnership Merger Treated As Assets-Over Form)
- Reg. 1.988-1(a)(11)(ii), Example (Sale of Stock Treated as Section 988 Transaction)
- Reg. 1.1361-4(a)(2)(ii), Example 1 (Qualified Stock Purchase & QSub Election)
- Reg. 1.1361-4(a)(2)(ii), Example 2 (Stock for Stock Exchange & QSub Election)
- Reg. 1.1361-4(a)(2)(ii), Example 3 (Contribution & QSub Election - Drop & Check)
- PLR 200752019 (A Transitory Transfer of Stock Pursuant to a Forward Triangular Merger Was Disregarded)
- PLR 201122002 (Migration, "Uncheck" of DE & Downstream Merger into DE Treated as F Reorganization)
- PLR 201328003 (Deemed Distribution & Contribution with Circular Flow of Cash (Plus "F" Reorganization))
- PLR 201451009 (Professional Corps Allowed In Consolidated Group)
- PLR 202040005 (A Deemed Partnership Distribution of a USRHC & A Deemed Contribution of the USRPHC Into a Foreign Corporation Qualified For Nonrecognition)
Ownership Attribution
Other
Cheat Sheet
- Arrowsmith (Relation Back Doctrine)
- Bruun (Landlord Taxation of Leasehold Improvements)
- Cadbury Schweppes (Freedom of Establishment and U.K. CFC Legislation)
- Corliss v. Bowers (Income of Revocable (Grantor) Trust Taxed to Grantor)
- Cottage Savings Association (Losses Allowed on Exchanges of Mortgages for Substantially Identical Mortgages)
- Crane (Debt Relief from Nonrecourse Mortgage)
- Dagres (Business Bad Debt Deduction for Private Equity Fund Manager)
- Dalm (No Jurisdiction for Refund Claim if Based Solely on the Doctrine of Equitable Recoupment)
- Davis (Transfer for Release of Marital Claims)
- Duberstein (Gift Defined: Detached & Disinterested Generosity)
- Lucas v. Earl (Income is Taxed to the Person who Earned It)
- Fink (No Deduction for Voluntary Surrender of Stock to a Corporation)
- General Utilities (No Gain on In-Kind Corporate Distributions)
- Glenshaw Glass (Accessions to Wealth)
- Hendler (Liability Assumption was Boot in a Reorganization)
- Helvering v. Horst (Fruit Not Attributed to a Different Tree)
- Indianapolis Power & Light (Customer Deposits Were Not Advance Payments)
- Isom (Insurance Agent Commission Assignment Not Respected)
- Kirby Lumber (Gain on Bond Retirement)
- Knetsch (Sham Interest Expense)
- Burnet v. Logan (Open Transaction Doctrine (Contingent Payments))
- P.G. Lake, Inc. (No Capital Gain on Sale of Right to Receive Ordinary Income)
- Marks & Spencer (U.K. Group Relief for Non-U.K. Losses)
- McWilliams (Losses Disallowed for Related-Party Sales Thru Intermediary)
- North Texas Lumber Co. (Timing of Sale Transaction)
- Pierre (Valuation Discounts for Transfers of Interests in a Single Member LLC)
- Rubin (AOID: Corporate Management Services Taxable to Controlling Shareholder)
- Sanford & Brooks Co. (Annual Accounting)
- Schlude (Prepaid Dance Lessons)
- Spring City Foundry Co. (No Partial Deduction for Bad Debt of Accrual Basis Taxpayer)
- Tufts (Debt Relief from Nonrecourse Mortgage: FMV of Property Less Than Debt)
- Vodafone 2 (Freedom of Establishment & U.K. CFC Legislation)
- Woodsam Assoc. (No Gain Recognition on Debt Conversion from Recourse to Non-Recourse)
- Rev. Rul. 55-143 (Nonresident Alien With Funds in Bank Safe-Deposit Box At Time Of Death)
- Rev. Rul. 63-252 (Deductibility of Contributions to "Foreign Feeder" Charities)
- Rev. Rul. 66-79 (Deductibility of Contributions to Foreign Feeder Charity)
- Rev. Rul. 69-74 (Private Annuity In Exchange for Appreciated Property)
- Rev. Rul. 69-93 (Nominal Real Estate Deposit Not Taxable Until Closing) Video
- Rev. Rul. 73-442 (DISC Single Class of Stock Requirement) Video
- Rev. Rul. 73-605 (Consolidated Tax Liability-Member Payments)
- Rev. Rul. 78-38 (Charitable Contribution Via Credit Card: Deductible in Year Charge Was Made)
- Rev. Rul. 78-39 (Medical Expense Via Credit Card: Deductible in Year Charge Was Made)
- Rev. Rul. 80-58, Situation 1 (Rescission of Contract Within Same Taxable Year)
- Rev. Rul. 80-58, Situation 2 (Rescission of Contract in Following Taxable Year)
- Rev. Rul. 82-144 (Sale Treated as Sale Despite Acquisition of "Put")
- Rev. Rul. 84-125 (Accrual of FTCs on Contested Liability (Partially Paid) & 10 Year Refund Period)
- Rev. Rul. 85-87 ("In-the-Money" Put Option Treated as Contract to Acquire Stock for Wash Sale Rule)
- Rev. Rul. 85-119 (Bank Notes: Equity for Regulatory Purposes & Debt for Tax Purposes)
- Notice 94-48 (Tax Deductible Preferred Stock)
- Notice 2003-22 (Offshore Deferred Compensation Arrangement (Listed Transaction))
- Rev. Rul. 2003-96 (Nonapplication of Section 482 to Lease Stripping Transaction)
- Rev. Rul. 2004-37 (Forgiveness of Option Exercise Debt Treated as Compensation)
- Rev. Rul. 2004-79 (Subsidiary Purchase of Parent Debt)
- Notice 2007-57 (Loss Importation Listed Transaction)
- Rev. Rul. 2008-15, Situation 1 (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
- Rev. Rul. 2008-15, Situation 2 (Section 4371 Excise Tax on Outbound Reins. & Fgn-to-Fgn Reins.)
- Rev. Rul. 2008-15, Situation 3 (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
- Rev. Rul. 2008-15, Situation 4 (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.)
- Reg. 1.267(a)-3(b)(4), Example 1 (Interest Expense of Accrual Taxpayer Not Deductible Until Paid)
- Prop. Reg. 1.453-1(f)(2)(iv), Example 1 (Installment Obligation Received in Forward Triangular Merger)
- Reg. 1.861-3(a)(3)(iii), Example 1 (Dividends Received Deduction for Dividend from Foreign Corporation) Video
- Reg. 1.861-13(a)(1)(i)(A) (Ten Statutory Groupings for Characterizing CFC Stock)
- Reg. 1.986(a)-1(a)(2)(iv)(D), Example (Corp. Elects To Use The Spot Rate To Translate Non-Functional Currency Taxes of Dollar QBUs)
- Prop. Reg. 1.1402(a)-2(i), Example (Limited Partners for Self-Employment Purposes)
- PLR 8711107 (Taxation of Stock Options Granted to NRAs)
- PLR 9412008 (NRA Automatically Elected Out of Installment Method)
- TAM 9830002 (Discharge of Indebtedness by Direct & Indirect Shareholders) (Sec. 108)
- PLR 200945026 (Deferral of Currency Loss on Hedge Contact Under 267(f)(2)
- PLR 201016048 (Section 108(e)(6) vs. Section 108(e)(8))
- PLR 201122002 (Migration, "Uncheck" of DE & Downstream Merger into DE Treated as F Reorganization)
- PLR 201251003 (Deconsolidation Through Use of Foreign Subsidiary)
- PLR 201324005 (ADS Depreciation Not Required for Possession Located Property Held Through a Partnership)
- A Tangled Web of Terms