Table of Contents

• Rev. Rul. 2009-19
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION
• Rev. Rul. 2009-20
• T.D. 9453
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Temporary Regulations
    • A. Stock Held by a Partnership
    • B. Indirect Acquisition of Properties
    • 1. Clarification of Temporary Regulations
    • 2. Certain Acquisitions by Members of the Expanded Affiliated Group
    • C. Acquisitions by Multiple Foreign Corporations
    • D. Acquisition of Multiple Domestic Corporations (or Partnerships)
    • E. “By Reason of” Standard of Section 7874(a)(2)(B)(ii)
    • 1. Distributions and Other Transactions
    • 2. Acquisitions Involving Other Property
    • F. Substantial Business Activities Condition of Section 7874(a)(2)(B)(iii)
    • 1. Removal of Safe Harbor and Examples
    • 2. Sales and Services Between Expanded Affiliated Group Members
    • 3. Items Not to Be Considered
    • 4. Partnership Items
    • G. Publicly Traded Foreign Partnerships
    • 1. Scope
    • 2. Implication Regarding Scope of Public Offering Rule
    • H. Options and Similar Interests
    • 1. Domestic Corporations (or Partnerships)
    • 2. Foreign Corporations
    • 3. Multiple Claims on Equity
    • 4. Comments
    • I. Economically Equivalent Interests
    • J. Insolvent Entities
    • K. Modification to Internal Restructuring Exception of 2008 Final Regulations
    • L. Effective/Applicability Dates
    • Effect on Other Documents
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information