· Other

Rev. Rul. 83-73: Relation-back doctrine and contingent liabilities
Up-C Structure
Basic Granite Trust Transaction
Rev. Rul. 79-10: IRS recasts a non pro-rata liquidating distribution
Rev. Rul. 82-150: Deep-in-the-money options
Rev. Rul. 99-5: Conversion to Partnership
Rev. Rul. 99-6: Termination of partnership
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