§ 304

Rev. Rul. 74-269: Recap depends on whether exchange is for FMV
Rev. Rul. 74-605: No § 304 in sale from parent to sub, per § 318
Rev. Rul. 2004-83, Sit.2: § 304 and § 368(a)(1)(D); non-consolidated
Rev. Rul. 2004-83, Sit.1: § 304 and § 368(a)(1)(D); consolidated group
Rev. Rul. 90-95, Sit.2: Reverse sub cash merger is QSP and liquidation
Rev. Rul. 77-218: § 301 treatment where 60 percent is reduced to 55 percent
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