Discussion:52 New Tax Charts
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Discussion Forum Index --> Tax Questions --> 52 New Tax Charts
| 17 July 2008 | |
| We have published 52 new tax charts. We now have 600 tax charts on our website. A topical listing of all 600 charts can be found at http://www.andrewmitchel.com/html/topic.html.
The 52 new charts include: 1. Cadbury Schweppes (Freedom of Establishment and U.K. CFC Legislation) 2. Hazeltine (Busted 351 Exchange) 3. Indofood International Finance Ltd. (Hypothetical Beneficial Owner Under Indonesia-Netherlands DTA) 4. Marks & Spencer (U.K. Group Relief for Non-U.K. Losses) 5. Prévost Car, Inc. ("Beneficial Owner" Under Canada-Netherlands Tax Treaty) 6. Vitale (Partner in Limited Partnership Engaged in U.S. Trade or Business) 7. Vodafone 2 (Freedom of Establishment & U.K. CFC Legislation) 8. Weikel (351 Exchange Followed by B Reorganization) 9. Rev. Rul. 55-143 (Nonresident Alien With Funds in Bank Safe-Deposit Box At Time Of Death) 10. Rev. Rul. 69-413 (Parent of Acquiror Not A Party to A Purported F Reorganization) 11. Rev. Rul. 73-442 (DISC Single Class of Stock Requirement) 12. Rev. Rul. 73-605 (Consolidated Tax Liability-Member Payments) 13. Rev. Rul. 77-479 (Recapitalization Prior to IPO) 14. Rev. Rul. 78-281 (Non-Functional Currency Borrowing & Purchase) 15. Rev. Rul. 78-397 (Forward Triangular Merger: Circular Flow of Cash) 16. Rev. Rul. 79-150 (Conversion of Brazilian "S.A." to "Limitada") 17. Rev. Rul. 79-289 (D & F Reorganization with Liabilities Exceeding Basis) 18. Rev. Rul. 80-239 (301 Distribution Thru Conduit Entity) 19. Rev. Rul. 81-132 (Transferor Ownership Not Attributed in 351 Exchange for Treaty Purposes) 20. Rev. Rul. 81-247, Sit. 1 (COBE - Merger With a Drop of All Assets) 21. Rev. Rul. 81-247, Sit. 2 (COBE - Merger With a Drop of Some Assets) 22. Rev. Rul. 83-156 (351 Followed by 721) 23. Rev. Rul. 84-44 (Forward Triangular Merger Not Part of 351 Exchange) 24. Rev. Rul. 84-104 (Consolidation Treated As Merger In Reverse Triangular Merger) 25. Rev. Rul. 84-111, Sit. 1 (Partnership Conversion to Corporation: Assets Down & Stock Up) 26. Rev. Rul. 84-111, Sit. 2 (Partnership Conversion to Corporation: Assets Up & Assets Down) 27. Rev. Rul. 84-111, Sit. 3 (Partnership Conversion to Corporation: Partnership Interests Down) 28. Rev. Rul. 87-110 (368 Reorganization of 50% Partner Terminates Partnership) 29. Rev. Rul. 88-48 ("Sub-All" In C Reorganization With 50% of Assets Sold) 30. Rev. Rul. 92-85 Sit. 1 (FDAP Withholding on 304 Transaction) 31. Rev. Rul. 92-85 Sit. 2 (FDAP Withholding on 304 Transaction) 32. Notice 94-93 (Domestic Inversion With Disproportionate Shares Issued) 33. Rev. Rul. 96-29 Sit. 1 (F Reorganization Followed By IPO) 34. Rev. Rul. 96-29 Sit. 2 (Forward Triangular Merger Followed By F Reorganization) 35. Notice 2003-22 (Offshore Deferred Compensation Arrangement (Listed Transaction)) 36. Rev. Rul. 2008-15, Sit. 1 (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.) 37. Rev. Rul. 2008-15, Sit. 2 (Section 4371 Excise Tax on Outbound Reins. & Fgn-to-Fgn Reins.) 38. Rev. Rul. 2008-15, Sit. 3 (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.) 39. Rev. Rul. 2008-15, Sit. 4 (Section 4371 Excise Tax on Outbound Ins. & Fgn-to-Fgn Reins.) 40. Rev. Rul. 2008-18, Sit. 1 (S Election In F Reorg With QSub) 41. Rev. Rul. 2008-18, Sit. 2 (S Election In F Reorg With QSub) 42. Section 304 Anti-Abuse Rule [Temp. Reg. 1.304-4T(a), Ex.] 43. Killer Forward Triangular Merger [Temp Reg. 1.367(b)-14T(b)(4), Ex.] 44. Two Party Like-Kind Exchange: Partial Boot [Reg. 1.1031(b)-1(b), Example 1] 45. Two Party Like-Kind Exchange: Assumption of Liabilities [Reg. 1.1031(d)-2, Example 2] 46. Ultimate Beneficial Owners Under Derivative Benefits Test [PLR 200201025] 47. Ultimately Owned Under Derivative Benefits Test [PLR 200409025] 48. Outbound 332 Liquidation With 80% Domestic Subsidiary Corporation [PLR 200448013] 49. PFIC Look-Thru For Gain on 25% Owned Subsidiary [PLR 200604020] 50. Outbound Forward Triangular Merger With Subsidiaries 51. Swiss Treaty - LOB: Active Trade or Business Test [Switz.-U.S. Income Tax Treaty MOU Para. 4, Ex. I] 52. U.S. Partnership vs. Foreign Partnership (CFC vs. Non-CFC)
Attorney At Law - International Tax Services 12 Main Street Essex, Connecticut 06426, U.S.A. Ph. 860-767-4975 Fax 860-767-0351 | |
RoyDaleOne (talk|edits) said: | 17 July 2008 |
| Very nice and very informative. | |
