Products
Diagramming
Blue J Tax
Blue J L&E
Products
Diagramming
Blue J Tax
Pricing
Diagramming
Blue J Tax
Blog
Blog
Resources
Our customers
Resources
Our Customers
Resources Library
Blog
Events
About
About us
Security
Academic
Careers
Contact us
Login
Get a Demo
§ 368(a)(1)(B)
Rev. Rul. 69-294: Attempted "B" reorg not "solely for voting stock" after § 332
Rev. Rul. 98-10: Stock-for-stock acquisition plus securities exchange
Rev. Rul. 67-448: Transitory sub disregarded; treated as B reorg
Gregory v. Helvering, 69 F.2d 809 (1935)
Rev. Rul. 70-434: Spin of unwanted business followed by B reorg with acquiror; pre-§355(e)
Rev. Rul. 56-613: Direct stock ownership required for § 368(c) control
Rev. Rul. 73-54: Valid C reorg despite payment of reorg expenses
Rev. Rul. 67-274: Stock acquisition followed by § 332 liquidation is a § 368(a)(1)(C) reorganization
Back to all resources
Get Started
Start enjoying better, faster analysis with Blue J
Whether you have questions or are interested in booking a demo, we would love to hear from you.
<img height="1" width="1" style="display:none" src="https://www.facebook.com/tr?id=313792733729742&ev=PageView&noscript=1">