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

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Rev. Rul. 99-6, Situation 1, Partnership to Disregarded Entity

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Rev. Rul. 99-5, Situation 2, Disregarded Entity to Partnership (Contribution)

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Rev. Rul. 99-6, Situation 2, Partnership to Disregarded Entity

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Convert LLC to Partnership - IRS Revenue Ruling 99-5

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

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Rev. Rul. 75-521, Stock Purchase & Liquidation - 332

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GILTI - Global Intangible Low-Taxed Income

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

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Revenue Ruling 2023 02

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

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

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

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Rev. Rul. 59-296, Upstream Merger of Insolvent Subsidiary

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Rev. Rul. 2007-42, Situation 1, Spin-Off - 33.33% Interest in Partnership

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

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