§ 302

Rev. Rul. 75-447, Sit.2: § 302(b)(2) calculation is before any steps started and after all steps completed
Rev. Rul. 57-114: Failed spin; distribution on newly issued stock
Rev. Rul. 81-289: Redemption in tender offer not a § 302 exchange
Rev. Rul. 76-385: Tiny to miniscule redemption; §318(a)(3)(C)
Rev. Rul. 75-512: Meaningful reduction
Rev. Rul. 75-502: Meaningful reduction of interest
Rev. Rul. 77-218: § 301 treatment where 60 percent is reduced to 55 percent
Rev. Rul. 75-447, Sit.1: § 302(b)(2) redemption after adding new SH
Rev. Rul. 78-250: Transitory corp disregarded; recast as redemption
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