§ 368(a)(1)(D)

Rev. Rul. 68-603: Acquiescence to Morris Trust; see § 355(e)
Rev. Rul. 57-311: Cross-chain transfer treated as a split-off
Rev. Rul. 70-434: Spin of unwanted business followed by B reorg with acquiror; pre-§355(e)
Rev. Rul. 2004-83, Sit.2: § 304 and § 368(a)(1)(D); non-consolidated
Rev. Rul. 2004-83, Sit.1: § 304 and § 368(a)(1)(D); consolidated group
Rev. Rul. 90-95, Sit.2: Reverse sub cash merger is QSP and liquidation
Rev. Rul. 70-240: All-cash D reorg
Rev. Rul. 57-465: Foreign downstream merger constitutes a D reorganization
Rev. Rul. 2002-85: Asset drop does not disqualify Type D reorg
Rev. Rul. 2007-8, Sit. 1: Overlapping § 368(a)(1)(D)/354 with § 351
Rev. Rul. 2015-9: Section 351 transfer with D reorg and step transaction
Rev. Rul. 2015-10: Triple drop and check (351 exchanges with D reorg)
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