Discussion:52 New Tax Charts

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

(Difference between revisions)
Jump to: navigation, search
Revision as of 13:26, 17 July 2008
IntlTax (Talk | contribs)
(New Discussion)
← Previous diff		 Revision as of 13:28, 17 July 2008
IntlTax (Talk | contribs)

Next diff →
Line 7: Line 7:
1. Cadbury Schweppes (Freedom of Establishment and U.K. CFC Legislation) 1. Cadbury Schweppes (Freedom of Establishment and U.K. CFC Legislation)
 +
2. Hazeltine (Busted 351 Exchange) 2. Hazeltine (Busted 351 Exchange)
 +
3. Indofood International Finance Ltd. (Hypothetical Beneficial Owner Under Indonesia-Netherlands DTA) 3. Indofood International Finance Ltd. (Hypothetical Beneficial Owner Under Indonesia-Netherlands DTA)
 +
4. Marks & Spencer (U.K. Group Relief for Non-U.K. Losses) 4. Marks & Spencer (U.K. Group Relief for Non-U.K. Losses)
 +
5. Prévost Car, Inc. ("Beneficial Owner" Under Canada-Netherlands Tax Treaty) 5. Prévost Car, Inc. ("Beneficial Owner" Under Canada-Netherlands Tax Treaty)
 +
6. Vitale (Partner in Limited Partnership Engaged in U.S. Trade or Business) 6. Vitale (Partner in Limited Partnership Engaged in U.S. Trade or Business)
 +
7. Vodafone 2 (Freedom of Establishment & U.K. CFC Legislation) 7. Vodafone 2 (Freedom of Establishment & U.K. CFC Legislation)
 +
8. Weikel (351 Exchange Followed by B Reorganization) 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) 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) 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) 11. Rev. Rul. 73-442 (DISC Single Class of Stock Requirement)
 +
12. Rev. Rul. 73-605 (Consolidated Tax Liability-Member Payments) 12. Rev. Rul. 73-605 (Consolidated Tax Liability-Member Payments)
 +
13. Rev. Rul. 77-479 (Recapitalization Prior to IPO) 13. Rev. Rul. 77-479 (Recapitalization Prior to IPO)
 +
14. Rev. Rul. 78-281 (Non-Functional Currency Borrowing & Purchase) 14. Rev. Rul. 78-281 (Non-Functional Currency Borrowing & Purchase)
 +
15. Rev. Rul. 78-397 (Forward Triangular Merger: Circular Flow of Cash) 15. Rev. Rul. 78-397 (Forward Triangular Merger: Circular Flow of Cash)
 +
16. Rev. Rul. 79-150 (Conversion of Brazilian "S.A." to "Limitada") 16. Rev. Rul. 79-150 (Conversion of Brazilian "S.A." to "Limitada")
 +
17. Rev. Rul. 79-289 (D & F Reorganization with Liabilities Exceeding Basis) 17. Rev. Rul. 79-289 (D & F Reorganization with Liabilities Exceeding Basis)
 +
18. Rev. Rul. 80-239 (301 Distribution Thru Conduit Entity) 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) 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) 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) 21. Rev. Rul. 81-247, Sit. 2 (COBE - Merger With a Drop of Some Assets)
 +
22. Rev. Rul. 83-156 (351 Followed by 721) 22. Rev. Rul. 83-156 (351 Followed by 721)
 +
23. Rev. Rul. 84-44 (Forward Triangular Merger Not Part of 351 Exchange) 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) 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) 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) 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) 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) 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) 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) 30. Rev. Rul. 92-85 Sit. 1 (FDAP Withholding on 304 Transaction)
 +
31. Rev. Rul. 92-85 Sit. 2 (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) 32. Notice 94-93 (Domestic Inversion With Disproportionate Shares Issued)
 +
33. Rev. Rul. 96-29 Sit. 1 (F Reorganization Followed By IPO) 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) 34. Rev. Rul. 96-29 Sit. 2 (Forward Triangular Merger Followed By F Reorganization)
 +
35. Notice 2003-22 (Offshore Deferred Compensation Arrangement (Listed Transaction)) 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.) 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.) 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.) 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.) 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) 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) 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.] 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.] 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] 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] 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] 46. Ultimate Beneficial Owners Under Derivative Benefits Test [PLR 200201025]
 +
47. Ultimately Owned Under Derivative Benefits Test [PLR 200409025] 47. Ultimately Owned Under Derivative Benefits Test [PLR 200409025]
 +
48. Outbound 332 Liquidation With 80% Domestic Subsidiary Corporation [PLR 200448013] 48. Outbound 332 Liquidation With 80% Domestic Subsidiary Corporation [PLR 200448013]
 +
49. PFIC Look-Thru For Gain on 25% Owned Subsidiary [PLR 200604020] 49. PFIC Look-Thru For Gain on 25% Owned Subsidiary [PLR 200604020]
 +
50. Outbound Forward Triangular Merger With Subsidiaries 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] 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) 52. U.S. Partnership vs. Foreign Partnership (CFC vs. Non-CFC)
 +
Andrew Mitchel LLC Andrew Mitchel LLC

Revision as of 13:28, 17 July 2008

Discussion Forum Index --> Tax Questions --> 52 New Tax Charts

IntlTax (talk|edits) said:

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)


Andrew Mitchel LLC Attorney At Law - International Tax Services 12 Main Street Essex, Connecticut 06426, U.S.A. Ph. 860-767-4975 Fax 860-767-0351 http://www.andrewmitchel.com http://www.intltax.typepad.com

Retrieved from "http://www.taxalmanac.org/index.php/Discussion:52_New_Tax_Charts"