§ 368(c)

Rev. Rul. 69-294: Attempted "B" reorg not "solely for voting stock" after § 332
Rev. Rul. 57-114: Failed spin; distribution on newly issued stock
Rev. Rul. 56-613: Direct stock ownership required for § 368(c) control
Rev. Rul. 69-407: Recapitalization into control for spin-off
Rev. Rul. 70-140: Transitory stock ownership fails § 368(c) control
Rev. Rul. 63-260: Failed spin due to transitory control
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