§ 368(a)(2)(D)

Rev. Rul. 78-397: Circular flow of cash is disregarded for tax purposes
Basic forward 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. 84-44: No § 368(c) control in multi-step transaction
Rev. Rul. 77-428, Sit.1: Subsidiary merger within an affiliated group
Rev. Rul. 2001-24: Forward triangular merger not disqualified by drop
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