§ 368(a)(2)(E)

Basic reverse triangular merger
Rev. Rul. 67-448: Transitory sub disregarded; treated as B reorg
Gregory v. Helvering, 69 F.2d 809 (1935)
Rev. Rul. 2001-26, Sit. 2: Tender offer as part of reverse triangular merger
Rev. Rul. 2001-26, Sit 1: Tender offer as part of reverse triangular merger
Rev. Rul. 2001-46, Sit. 2: Acquisition merger & upstream merger collapsed
Rev. Rul. 2001-46, Sit. 1: Acquisition merger & upstream merger collapsed
Rev. Rul. 2008-25: § 338 policy and §368(a)(2)(E) with § 332
Rev. Rul. 2001-25: Sale of assets did not disqualify reverse triangular merger
Rev. Rul. 77-428, Sit.2: Upstream reverse triangular merger
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