§ 332

Rev. Rul. 69-294: Attempted "B" reorg not "solely for voting stock" after § 332

Basic Granite Trust Transaction

Rev. Rul. 59-296: Insolvent sub's upstream merger; bad debt deduction

Rev. Rul. 70-106: § 331 applies to liquidation after 25% redemption

Rev. Rul. 90-95, Sit.1: Reverse sub cash merger treated as QSP

Rev. Rul. 79-10: IRS recasts a non pro-rata liquidating distribution

Rev. Rul. 77-191: Indirect spin treated as D/355

Rev. Rul. 2008-25: § 338 policy and §368(a)(2)(E) with § 332

Rev. Rul. 2003-125: Eligibility for worthless securities deduction

Rev. Rul. 67-274: Stock acquisition followed by § 332 liquidation is a § 368(a)(1)(C) reorganization

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