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