Free Flowcharts

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) 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(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 (6 charts) ($210)
   - Inventory Sales (regular & simplified)
   - Non-Inventory Sales (regular & simplified)
   - Other Income (regular & simplified)
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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