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Charts - Situational Charts
August 19, 2014
July 28, 2014
Charts of Examples in Notice 2014-44
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May 20, 2014
Chart of CCA 201420017: Code §956: Funneling of Loan through One CFC Partner is Disregarded
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March 18, 2014
Chart of PLR 201411006 - Combination of Two Consolidated Groups Owned by Foreign Parent
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February 22, 2014
Chart of Central de Gas de Chihuahua
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February 14, 2014
Charts of Examples in §1361 Regulations: Termination of QSub Elections
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January 24, 2014
Charts of Examples in §355 Regulations: Continuity of Interest
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January 15, 2014
Charts of Examples in New PFIC Annual Filing Requirement Regulations (Form 8621)
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November 27, 2013
Chart of Rev. Rul. 63-252 - Deductibility of Contributions to "Foreign Feeder" Charities
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November 16, 2013
Chart of Rev. Rul. 71-336 - Corporation as Conduit for Exchange of Stock a Taxable Transaction
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November 12, 2013
Chart of Rev. Rul. 67-192 - Section 367 Triggers Gain, but not Loss, in Outbound 351 Transaction
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November 09, 2013
Chart of Chief Counsel Advice AM2013-006: §302 Redemption Reduces CFC's Pool of Foreign Income Taxes
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November 05, 2013
Chart of Rev. Rul. 70-253 - Payment of Compensation to Partnership Employee Deductible by Partner under §162(a)
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November 04, 2013
Chart of Rev. Rul. 66-365 - Solely for Voting Stock: Cash in Lieu of Fractional Shares
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October 23, 2013
Chart of PLR 201340010 - Manufacturing Exception to FBCSI - Growing Activities can be Production Activities
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October 02, 2013
Chart of PLR 201324005 - ADS Not Required for Possession Located Property Held Through Partnership
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September 26, 2013
Chart of Rev. Rul. 90-76 - Foreign Corporations: Liquidating Distributions of USRPIs
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September 25, 2013
Chart of PLR 201328003 - Deemed Distribution and Contribution with Circular Flow of Cash
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September 17, 2013
Situational Chart of Rev. Rul. 89-103 - Stapling of Interests Triggers Inbound "F" Reorganization
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September 13, 2013
Situational Chart of Rev. Rul. 58-422 - Merger an "F" Reorg & Two 332 Liquidations
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September 11, 2013
Situational Chart of Rev. Rul. 70-434 - Spin-Off & "B" Reorganization
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September 09, 2013
Situational Charts of "F" Reorganizations of "S" Corporations
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August 29, 2013
Situational Charts of Examples 8 and 9 of Treas. Reg. §1.1361-5(b)(3) - Terminations of Qsub Elections
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August 24, 2013
Situational Chart of Rev. Rul. 78-401 - No Meaningful Reduction In The Shareholder's Proportionate Interest
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August 16, 2013
I.R.S. Rules Commission Income From Sales is Not FBCSI
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