Below is a chart of Rev. Rul. 90-76 in which the I.R.S. addressed where gain must be recognized when foreign corporations liquidate, distributing U.S. Real Property Interests ("USRPIs").
The chart can be viewed as a PDF file here: Rev. Rul. 90-76
« Chart of PLR 201328003 - Deemed Distribution and Contribution with Circular Flow of Cash | Main | International PLRs for the 39th week of 2013 »
September 26, 2013
Chart of Rev. Rul. 90-76 - Foreign Corporations: Liquidating Distributions of USRPIs
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- The posts on this blog have not been verified for accuracy. You should consult an attorney for legal advice regarding your own situation. These posts are not updated for changes in the tax laws. Further, these posts should not be relied upon for any purpose whatsoever.
