§ 368 (a)(1)(A)

Rev. Rul. 78-397: Circular flow of cash is disregarded for tax purposes
Basic forward triangular merger
Basic reverse triangular merger
Rev. Rul. 72-576: Forward triangular merger followed by asset drop
Rev. Rul. 72-405: Forward triangular merger and liquidation of sub
Rev. Rul. 59-296: Insolvent sub's upstream merger; bad debt deduction
Rev. Rul. 58-93: Recast into A with (a)(2)(C) drop
Rev. Rul. 78-250: Transitory corp disregarded; recast as redemption
Rev. Rul. 70-223: IRS respects TP's choice of downstream A over § 332
Rev. Rul. 2001-46, Sit. 2: Acquisition merger & upstream merger collapsed
Rev. Rul. 2001-46, Sit. 1: Acquisition merger & upstream merger collapsed
Rev. Rul. 2008-25: § 338 policy and §368(a)(2)(E) with § 332
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