§ 368(a)(1)(C)

Rev. Rul. 76-123: C reorg in context of § 351
Rev. Rul. 72-405: Forward triangular merger and liquidation of sub
Rev. Rul. 57-518: Sub-all and retained assets for debt repayment
Rev. Rul. 71-364, Sit. 2: C reorganization; retained cash transfer
Rev. Rul. 71-364, Sit. 1: C reorganization; retained cash distribution
Rev. Rul. 2003-79: Sub-all transferred in C reorg of spun Controlled
Rev. Rul. 73-54: Valid C reorg despite payment of reorg expenses
Rev. Rul. 70-224: Cause to be directed; § 368(a)(2)(C)
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. 2007-8, Sit. 2: Overlapping § 368(a)(1)(C) with § 351
Rev. Rul. 64-73: Cause to be directed
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.