Below are four new situational charts of examples found in Treas. Reg. §1.355-2(c)(2). The examples apply the continuity of interest requirement of Code §355 to four different situations.
Images of the charts are shown below and links to PDFs of the charts are also available:
- Treas. Reg. §1.355-2(c)(2) Example 4.
We will shortly add these charts to andrewmitchel.com, where you can find hundreds of similar situational charts.