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  1. Section 83: Rev. Proc. 93-27: Taxation of Profits Interests
  2. Section 267(a)(2) and (3) Matching Rules
  3. Section 302: Distributions in Redemption of Stock
  4. Section 351 Exchange: Transfer to Corporation Controlled by Transferor(s)
  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(c): Hybrid & Reverse Hybrid Entities
  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. Form 8833 - Reg 301.6114-1 Disclosure of Treaty-Based Return Positions Form 8833 Video
  14. Sections 6038A and 6038C: Form 5472 Filing Requirements Form 5472 Video
  15. Reg. 301.7701-7: Trusts -- Domestic & Foreign
  16. Section 7701: Rev. Proc. 2009-41 - Relief for Late Entity Classification Elections
  17. Attorney-Client Privilege

Flowcharts for Sale

  1. Section 61: Corporation as Agent of Shareholder ($50)
  2. Section 684: Gain on Transfers to Foreign Trusts & Estates ($50)
  3. Reg. 1.861-18: Classification of Transactions Involving Computer Programs ($100)
  4. Sections 861-865: Sourcing of Income (3 charts) ($210)
    - Inventory Sales
    - Non-Inventory Sales
    - Other Income
  5. Section 864(b): Whether a foreign person is engaged in a U.S. trade or business: flowchart and case & ruling summaries ($170)
  6. Sections 864(c), 871, and 881: Inbound Overview ($170)
  7. Reg. 1.864-5: Foreign-Source Income As ECI ($50)
  8. Reg. 1.864-7: Office or Other Fixed Place of Business (OOFPB) ($50)
  9. Sections 871(h) & 881(c): Portfolio Interest Exception ($100)
  10. Section 877A(g): Covered Expatriate Under Section 877A(g) ($100)
  11. Reg. 1.881-3: Conduit Financing Arrangements (Section 7701(l)) ($100)
  12. Section 894: Permanent Establishment: Article 5 of the OECD Model Income Tax Treaty ($100)
  13. Section 894: Limitation on Benefits: Australia - U.S. Income Tax Treaty ($120)
  14. Section 894: Limitation on Benefits: Chile - U.S. Income Tax Treaty (treaty not yet in force) ($120)
  15. Section 894: Limitation on Benefits: Ireland - U.S. Income Tax Treaty ($120)
  16. Section 894: Limitation on Benefits: Luxembourg - U.S. Income Tax Treaty ($120)
  17. Section 894: Limitation on Benefits: Article 22 of the 2006 U.S. Model Income Tax Treaty($100)
  18. Section 903: Taxes In Lieu of Income Taxes ($90)
  19. Section 905(c): Adjustments to US Tax As a Result of Foreign Tax Redeterminations ($50)
  20. Section 937: U.S. International Tax Forms for Bona Fide Residents of Puerto Rico ($50)
  21. Section 954(d): Foreign Base Company Sales Income ($220)
  22. Section 954(e): Foreign Base Company Services Income ($100)
  23. Section 956: Investments in U.S. Property ($100)
  24. Section 986: Translation of Foreign Income Taxes ($50)
  25. Section 988(e): Application of Foreign Currency Transactions to Individuals ($50)
  26. Section 1202: Exclusion of Gain on Qualified Small Business Stock ($100)
  27. Section 2501: U.S. Gift Taxes on Cross-Border Gifts ($100)
  28. Sections 6038 & 6046: Form 5471 Category of Filers ($120)
  29. Sections 6048 & 6039F: Foreign Trust & Gift Reporting ($100)
  30. Section 6048: Rev. Proc. 2020-17 - Exemption From Filing Forms 3520 and 3520-A for Applicable Tax-Favored Foreign Trusts ($50)
  31. Section 7701(b): U.S. Individual Income Tax Residency ($100)

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