§ 355

Rev. Rul. 68-603: Acquiescence to Morris Trust; see § 355(e)
Rev. Rul. 57-114: Failed spin; distribution on newly issued stock
Rev. Rul. 2001-29: Rental activity producing rent under § 856(d) can be an ATB
Rev. Rul. 2019-9: Collection of income; § 355
Rev. Rul. 57-311: Cross-chain transfer treated as a split-off
Rev. Rul. 70-434: Spin of unwanted business followed by B reorg with acquiror; pre-§355(e)
Rev. Rul. 79-394: Reimbursement for employees of related corp
Rev. Rul. 2003-79: Sub-all transferred in C reorg of spun Controlled
Rev. Rul. 79-258: § 357(b) does not apply to substitution of debt
Rev. Rul. 77-191: Indirect spin treated as D/355
Rev. Rul. 78-251: No device where SHs elect cash in lieu of stock
Rev. Rul. 2003-18: Franchise addition treated as expansion of ATB
Rev. Rul. 69-407: Recapitalization into control for spin-off
Rev. Rul. 62-138: § 351(c) applied in context of § 355 spin-offs
Rev. Rul. 83-142: Interim steps to comply local law are disregarded
Rev. Rul. 70-18: Inter-group reorganization satisfies § 355 control
Rev. Rul. 2003-38: Good § 355 spin-off of Internet sales business - Expansion
Rev. Rul. 74-79: ATB requirement met before spin; pre-§355(b)(3)
Rev. Rul. 78-442: Qualifying ATB though gain recognized under § 357(c)
Rev. Rul. 98-27: Control satisfied despite post-distribution reorg
Rev. Rul. 2003-55: Good § 355 spin even though IPO not completed
Rev. Rul. 2002-49, Situation 2: 5-year ATB requirement failed
Rev. Rul. 2002-49, Situation 1: 5-year ATB requirement met; expansion
Rev. Rul. 92-17: ATB requirement met through a partnership
Rev. Rul. 63-260: Failed spin due to transitory control
Rev. Rul. 57-144: Disqualified spin-off; control not met
Rev. Rul. 2007-42: ATB through a partnership
Rev. Rul. 2017-9, Sit. 2: North-South Ruling - Distribution pursuant to a plan
Rev. Rul. 2017-9, Sit. 1: North-South Ruling - Transfers treated as separate
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