Tax Charts - §336 & §338 Elections
Treas. Reg. §1.368-2(l)(3), Example 2 (Cash D Reorganization Related Shareholders)
Treas. Reg. §1.368-2(l)(3), Example 3 (Cash D Reorganization Affiliated Group)
Treas. Reg. §1.368-2(l)(3), Example 4 (Cash D Reorganization De Minimis Ownership)
Treas. Reg. §1.368-2(l)(3), Example 5 (Cash D Reorganization Vanilla Preferred Stock)
Treas. Reg. §1.368-2(l)(3), Example 6 (Failed Cash D Reorganization No Shareholder Identity)
Treas. Reg. §1.338-3(b)(3)(iv), Example 1 (QSP – Busted 351 (via IPO) is a §338(h)(3) Purchase)
Treas. Reg. §1.338-3(b)(3)(iv), Example 3 (No QSP – Shares Constructively Acquired Prior to 12 Month Period)
Treas. Reg. §1.338-3(b)(3)(iv), Example 4 (No QSP – Shares Constructively Acquired Prior to 12 Month Period)
Treas. Reg. §1.338-3(b)(5)(iv), Example 1 (QSP – Purchase, Redemption & Purchase)
Treas. Reg. §1.338-3(b)(5)(iv), Example 2 (QSP – Purchase & Redemption)
Treas. Reg. §1.338-3(b)(5)(iv), Example 3 (No QSP – Redemption & Purchase)
Treas. Reg. §1.338-3(b)(5)(iv), Example 4 (QSP – Purchase & Related Person Redemption)
Treas. Reg. §1.338-3(c)(1)(ii), Example 1 (Purchase & Sale of Target)
Treas. Reg. §1.338-3(c)(1)(ii), Example 2 (Purchase of Target & Sale of Target’s Subsidiary)
Treas. Reg. §1.338-3(d)(5), Example (Post-QSP Merger of Target)
Treas. Reg. §1.338-9(f), Example 1 (Section 1248 Gain on QSP of a CFC With Gain Recognition Election)
Treas. Reg. §1.338-9(f), Example 3 (Creeping Acquisition of CFC (U.S. Sellers))
Treas. Reg. §1.338-9(f), Example 4 (Creeping Acquisition of CFC (Foreign Seller))
Treas. Reg. §1.338-10(a)(7), Example 1 (338 Election – One-Day Tax Return)
Treas. Reg. §1.338-10(a)(7), Example 2 (338 Election – Short Year Tax Return)
Treas. Reg. §1.338(h)(10)-1(e), Example 11 (Stock Acquisition Merger Followed By Upstream Merger – No 338(h)(10))
Treas. Reg. §1.338(h)(10)-1(e), Example 12 (Stock Acquisition Merger Followed By Upstream Merger With 338(h)(10) Election)
Treas. Reg. §1.338(h)(10)-1(e), Example 13 (Stock Acq’n Merger Followed By Brother-Sister Merger – With 338(h)(10) Election)
Treas. Reg. §1.338(h)(10)-1(e), Example 1 (338(h)(10) Election For Some But Not All Targets)
Treas. Reg. §1.338(h)(10)-1(e), Example 2 (Pre-Sale Distribution and QSP)
Treas. Reg. §1.338(h)(10)-1(e), Example 14 (Stock Acquisition (Not a QSP) Followed By Upstream Merger)
Treas. Reg. §1.338-9(f), Example 2 (Section 1248 Gain on QSP of a CFC Without Gain Recognition Election)
