Corporations Topics
IRS Resources
§§302/318 Basis Shifting - Notice 2001-45
Abusive Trust Arrangements Utilizing Cash Value Life Insurance Policies Purportedly to Provide Welfare Benefits - Notice 2007-83
Collectively Bargained Welfare Benefit Funds - Notice 2003-24
Contributions to Roth IRA - Notice 2004-8
Distressed Asset Debt - Trust Variation (DAD Trust) - Notice 2008-34
Intercompany Financing Using Guaranteed Payments - Notice 2004-31
Intermediary Transactions - Notice 2001-16
Lease-In/Lease-Out or LILO - Revenue Ruling 2002-69
Lease Strips/Inflated Basis - Notice 2003-55
Loss Importation Transactions - Notice 2007-57
Major/Minor Tax Avoidance Using Offsetting Foreign currency Option Contracts - Notice 2003-81
Notional Principal Contracts (NPC) - Notice 2002-35
Offshore Deferred Compensation Arrangements - Notice 2003-22
Partnership Straddle - Notice 2002-50
Pass-Through Entity Straddle - Notice 2002-65
Pension Plans Involving Insurance Policies with Excess Benefits - Revenue Ruling 2004-20
Prohibited Allocations of Employer Securities in an S corporation ESOP - Revenue Ruling 2004-04
S Corporation Tax Shelter - Notice 2004-30
Sale-In/Sale-Out or SILO Transactions - Notice 2005-13
Son of BOSS - Notice 2000-44
Step Down Preferred/Fast Pay Stock - Treasury Reg. §1.7701(1)-3
Stock Compensation Transactions - Notice 2000-60
Transfers of Compensatory Stock Options to Related Persons - Notice 2003-47
Voluntary Employee Beneficiary Association - Notice 95-34
Page Last Reviewed or Updated: March 05, 2009