Over the last month we have published videos discussing several of our situational charts along with IRS Form 5471 Schedule M and Form 926, linked to below.
- Rev. Rul. 78-401 - No Meaningful Reduction in Proportionate Interest Upon Redemption
- Rev. Rul. 76-454 - Constructive Dividend as Part of 351 Exchange
- Rev. Rul. 78-281 - Non-Functional Currency Borrowing
- Form 5471 Schedule M - Transactions Between CFCs and Related Persons
- Rev. Rul. 79-70 - Bust 351 Via Prearranged Sale of Stock
- Rev. Rul. 79-150 - Conversion of SA to Limitada
- Rev. Rul. 79-194, Situation 1 - 351 Exchange With Stock Sale Among Transferors
- Rev. Rul. 80-154 - Capitalization of Corporate Earnings Treated As Stock Dividend
- Form 926 - Filing Requirement for U. S. Transferors of Property to a Foreign Corporation
You can view these videos and many others on our YouTube channel Andrew Mitchel Tax.