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  1. Section 83: Rev. Proc 93-27 Taxation of Profits Interest
  2. Section 267(a)(2) and (3) Matching Rules
  3. Section 302: Distribution in Redemption of Stock
  4. Section 351 Exchange: Transfer to Corporation Controlled by Transferor(s) or [A Simplified 351 Chart]
  5. Section 351(g): Nonqualified Preferred Stock
  6. Section 357: Assumption of Liabilities in Certain Exchanges
  7. Section 736: Payments to a Retiring Partner or a Deceased Partner's Successor in Interest
  8. Section 894: Limitation on Benefits: Mexico-U.S. Income Tax Treaty
  9. Section 894: Taxation of Pension Distributions: U.K. - U.S. Income Tax Treaty
  10. Reg. 1.937-1: Bona Fide Residency in a U.S. Possession
  11. Section 1296: PFIC Mark to Market ("MTM") Election
  12. Section 1298(f): Annual PFIC Reporting Requirements
  13. Sections 6038A and 6038C: Form 5472 Filing Requirements
  14. Section 7701: Rev. Proc. 2009-41 - Relief for Late Entity Classification Elections
  15. Attorney-Client Privilege

Flowcharts for Sale

  1. Section 367: Exceptions to Nonrecognition for Cross-Border Transfers
  2. Reg. 1.861-18: Classification of Transactions Involving Computer Programs
  3. Sections 861-865: Sourcing of Income - Inventory Sales (6 charts) (regular & simplified) Non-Inventory Sales (regular & simplified) Other Income (regular [draft] & simplified)
  4. Section 864(b): Whether a Foreign Person is engaged in a U.S. trade or business - Case & Ruling Summaries
  5. Sections 864(c), 871, and 881: Inbound Overview
  6. Sections 871(h) & 881(c): Portfolio Interest Exception
  7. Section 877A(g): Covered Expatriate Under Section 877A(g)
  8. Reg. 1.881-3: Conduit Financing Arrangements (Section 7701(l))
  9. Section 894: Permanent Establishment: Article 5 of the OECD Model Income Tax Treaty
  10. Section 894: Limitation on Benefits: Australia - U.S. Income Tax Treaty
  11. Section 894: Limitation on Benefits: Chile-U.S. Income Tax Treaty (treaty not yet in force)
  12. Section 894: Limitation on Benefits: Ireland-U.S. Income Tax Treaty
  13. Section 894: Limitation on Benefits: Luxembourg - U.S. Income Tax Treaty / Convention
  14. Section 894: Limitation on Benefits: U.S. Model Income Tax Treaty
  15. Section 954(d): Foreign Base Company Sales Income
  16. Section 954(e): Foreign Base Company Services Income
  17. Section 956: Investments in U.S. Property
  18. Section 2501: U.S. Gift Taxes on "Cross-Border Gifts"
  19. Sections 6048 & 6039F: Foreign Trust & Gift Reporting
  20. Section 7701(b): U.S. Individual Income Tax Residency

 

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