§ 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.