- Grecian Magnesite Mining (Foreign Partner's Gain on Sale of U.S. Partnership Interest Not Effectively Connected Income)
- Rev. Rul. 2017-9, Situation 1 (351 Exchange (South) Followed By Spin-Off (North))
- Rev. Rul. 2017-9, Situation 2 (Gain Recognized On South Transaction Due Boot Received Not Being Distributed)
- Reg. 1.987-2(c)(10), Ex. 2 (Section 987: Transfer to a Directly Owned Section 987 QBU)
- Reg. 1.987-2(c)(10), Ex. 3 (Section 987: Intercompany Sale of Property Between Section 987 QBUs
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