International Tax Blog

14 New Charts Published

Today we published 14 new situational tax charts to AndrewMitchel.com. We have over 1300 charts for FREE on our website. The recently published charts include: Rev. Rul. 58-1 (Bargain Rentals To Shareholders Results in Constructive Dividends) Rev. Rul. 68-79 (Gain Flowing to Partner Was Long-Term, Even Though Holding Period For Partnership Interest Was Less Than 6 Months) Rev. Rul. 72-232 (Book Royalties to an NRA Were Not U.S. Source Income) Reg. 1.672(f)-1(b), Example (Foreign Person... Read more →

13 New Charts Published

Today we published 13 new situational tax charts to AndrewMitchel.com (charts listed in topical order and charts listed in alpha-numeric order). We have over 1300 charts for FREE on our website. The recently published charts include: Rev. Rul. 68-289 (Merger of Partnerships: Deemed Transactions (Assets-Over Form)) Rev. Rul. 76-364 (Stock Redemption: Lost Control Where Acting In Concert With One Other Shareholder) Rev. Rul. 80-240 (Shareholder Treated As AgentTo Borrow Funds For Corp) Rev. Rul. 85-198... Read more →

New Videos - May 2016

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... Read more →