§ 368

Rev. Rul. 77-191: Indirect spin treated as D/355
Rev. Rul. 73-427: Multistep acquisition treated as exchange
Rev. Rul. 66-224: COI satisfied where 50% of the shareholders receive cash
Rev. Rul. 88-48: Sale of half of assets before C reorg
Rev. Rul. 78-47: Transfer of assets to sub is downstream C reorg
Rev. Rul. 85-197: Holdco merger with sub satisfies COBE
Rev. Rul. 84-71: COI not required in a § 351 despite reorg overlap
Rev. Rul. 2017-9, Sit. 2: North-South Ruling - Distribution pursuant to a plan
Rev. Rul. 2003-51: Successive § 351 exchanges and control requirement
Rev. Rul. 2017-9, Sit. 1: North-South Ruling - Transfers treated as separate
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