Tax Charts - Other

Treas. Reg. §1.301-1(f), Example 1 (Section 301 Distribution Greater Than E&P and Stock Basis) Treas. Reg. §1.301-1(f), Example 2 (Section 301 Distribution Less Than E&P Results in Dividend Only) Treas. Reg. §1.302-2(c), Example 2 (Husband’s Stock Redeemed- Basis Transfer to wife) Treas. Reg. §1.302-3(b), Example (Substantially Disproportionate Redemption) Treas. Reg. §1.1031(b)-1(b), Example 1 (Two Party Like-Kind Exchange Partial Boot) Treas. Reg. §1.1031(d)-2, Example 1 (Two Party Like-Kind Exchange Assumption of Liabilities) New Markets Tax Credit – Summary Chart Treas. Reg. §1.83-6(d)(1) (Shareholder Transfer of Stock to Employee of Corp) Treas. Reg. §1.1001-2(c), Example 1 (Sales Proceeds Include Liabilities Assumed By Purchaser) Revenue Ruling 84-68 – Parent Payment of Bonuses to Subsidiary Employees