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  • Rev. Rul. 2004-83, Related Stock Purchase & Liquidation Treated as a D Reorganization

    Rev. Rul. 2004-83, Related Stock Purchase & Liquidation Treated as a D Reorganization

    By Andrew Mitchel Download

  • Rev. Rul. 92-85, Situation 1, FDAP Withholding on a Section 304 Transaction

    Rev. Rul. 92-85, Situation 1, FDAP Withholding on a Section 304 Transaction

    By Andrew Mitchel Download

  • GILTI - Global Intangible Low-Taxed Income

    GILTI - Global Intangible Low-Taxed Income

    By Andrew Mitchel Download

  • Rev. Rul. 84-160, Sec. 351 Exchange of One USRPI for Another USRPI

    Rev. Rul. 84-160, Sec. 351 Exchange of One USRPI for Another USRPI

    By Andrew Mitchel Download

  • Type D Divisive Reorganizations (U.S. Corporate Tax)

    Type D Divisive Reorganizations (U.S. Corporate Tax)

    By Edspira Download

  • Rev. Rul. 76-454, Constructive Dividend as Part of 351 Exchange

    Rev. Rul. 76-454, Constructive Dividend as Part of 351 Exchange

    By Andrew Mitchel Download

  • Rev. Rul. 84-2, Section 332 Liquidation With Creation of Nominee Entity

    Rev. Rul. 84-2, Section 332 Liquidation With Creation of Nominee Entity

    By Andrew Mitchel Download

  • Rev. Rul. 87-96, Intercompany Dividend of Foreign Subsidiary Triggers Deferred 311(b) and 1248 Gains

    Rev. Rul. 87-96, Intercompany Dividend of Foreign Subsidiary Triggers Deferred 311(b) and 1248 Gains

    By Andrew Mitchel Download

  • Rev. Rul. 56-613, Failed B Reorg - Indirect Control

    Rev. Rul. 56-613, Failed B Reorg - Indirect Control

    By Andrew Mitchel Download

  • Rev. Rul. 81-98: Assignment of Income and Nongrantor Trusts

    Rev. Rul. 81-98: Assignment of Income and Nongrantor Trusts

    By Griffin Bridgers Download

  • Rev. Rul. 79-194, Situation 1, 351 Exchange With Stock Sale Among Transferors

    Rev. Rul. 79-194, Situation 1, 351 Exchange With Stock Sale Among Transferors

    By Andrew Mitchel Download

  • Rev. Rul. 75-383, Inbound D Reorganization

    Rev. Rul. 75-383, Inbound D Reorganization

    By Andrew Mitchel Download

  • Rev. Rul. 2004-85, F Reorganization of an S Corp Did Not Terminate Qsub Election for Subsidiary

    Rev. Rul. 2004-85, F Reorganization of an S Corp Did Not Terminate Qsub Election for Subsidiary

    By Andrew Mitchel Download

  • Tax Free Reorganizations in U.S. Corporate Tax

    Tax Free Reorganizations in U.S. Corporate Tax

    By Edspira Download

  • Rev. Rul. 99-5, Situation 1, Disregarded Entity to Partnership (Sale)

    Rev. Rul. 99-5, Situation 1, Disregarded Entity to Partnership (Sale)

    By Andrew Mitchel Download

  • Rev. Rul. 90-31, Previously Taxed Income Created Due to Section 1248 Gain

    Rev. Rul. 90-31, Previously Taxed Income Created Due to Section 1248 Gain

    By Andrew Mitchel Download

  • 1.6038A-2(b)(9), Example 1, Foreign-Owned U.S. Disregarded Entity

    1.6038A-2(b)(9), Example 1, Foreign-Owned U.S. Disregarded Entity

    By Andrew Mitchel Download

  • Rev. Rul. 89-101, 355 Spin-Off To Reduce Foreign Withholding Taxes

    Rev. Rul. 89-101, 355 Spin-Off To Reduce Foreign Withholding Taxes

    By Andrew Mitchel Download

  • Rev. Rul. 92-85, Situation 2, FDAP Withholding on a Section 304 Transaction

    Rev. Rul. 92-85, Situation 2, FDAP Withholding on a Section 304 Transaction

    By Andrew Mitchel Download

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