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Rev. Rul. 2017-9, Sit. 2: North-South Ruling - Distribution pursuant to a plan

Rev. Rul. 2017-9, Sit. 2: North-South Ruling - Distribution pursuant to a plan

IRS applies § 361(b) to recognize boot pursuant to plan of reorganization involving § 368(a)(1)(D) and § 355; § 301 does not apply.
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Rev. Rul. 2017-9, Sit. 1: North-South Ruling - Transfers treated as separate

Rev. Rul. 2017-9, Sit. 1: North-South Ruling - Transfers treated as separate

IRS treats § 351 exchange followed by § 355 spin-off as separate transactions for tax purposes.
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Rev. Rul. 99-6: Termination of partnership

Rev. Rul. 99-6: Termination of partnership

In Rev. Rul. 99-6, the IRS provides that certain transfers of partnership interests cause termination of a partnership.
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Basic Granite Trust Transaction
Basic forward triangular merger
Basic reverse triangular merger
Gregory v. Helvering, 69 F.2d 809 (1935)
Rev. Rul. 2001-24: Forward triangular merger not disqualified by drop
Rev. Rul. 2001-25: Sale of assets did not disqualify reverse triangular merger
Rev. Rul. 2001-26, Sit 1: Tender offer as part of reverse triangular merger
Rev. Rul. 2001-26, Sit. 2: Tender offer as part of reverse triangular merger
Rev. Rul. 2001-29: Rental activity producing rent under § 856(d) can be an ATB
Rev. Rul. 2001-46, Sit. 1: Acquisition merger & upstream merger collapsed
Rev. Rul. 2001-46, Sit. 2: Acquisition merger & upstream merger collapsed
Rev. Rul. 2002-49, Situation 1: 5-year ATB requirement met; expansion
Rev. Rul. 2002-49, Situation 2: 5-year ATB requirement failed
Rev. Rul. 2002-85: Asset drop does not disqualify Type D reorg
Rev. Rul. 2003-125: Eligibility for worthless securities deduction
Rev. Rul. 2003-18: Franchise addition treated as expansion of ATB
Rev. Rul. 2003-38: Good § 355 spin-off of Internet sales business - Expansion
Rev. Rul. 2003-51: Successive § 351 exchanges and control requirement
Rev. Rul. 2003-55: Good § 355 spin even though IPO not completed
Rev. Rul. 2003-79: Sub-all transferred in C reorg of spun Controlled
Rev. Rul. 2004-83, Sit.1: § 304 and § 368(a)(1)(D); consolidated group
Rev. Rul. 2004-83, Sit.2: § 304 and § 368(a)(1)(D); non-consolidated
Rev. Rul. 2004-85, Sit 3: Transfer of all interest does not cancel CTB
Rev. Rul. 2004-85, Sit. 1: A QSub election is not terminated by an F reorg
Rev. Rul. 2004-85, Sit. 2: QSub election terminates after non-F reorg
Rev. Rul. 2007-42: ATB through a partnership
Rev. Rul. 2007-8, Sit. 1: Overlapping § 368(a)(1)(D)/354 with § 351
Rev. Rul. 2007-8, Sit. 2: Overlapping § 368(a)(1)(C) with § 351
Rev. Rul. 2008-18, Sit. 1: F reorganization for S Corp; EIN advice
Rev. Rul. 2008-25: § 338 policy and §368(a)(2)(E) with § 332
Rev. Rul. 2015-10: Triple drop and check (351 exchanges with D reorg)
Rev. Rul. 2015-9: Section 351 transfer with D reorg and step transaction
Rev. Rul. 2017-9, Sit. 1: North-South Ruling - Transfers treated as separate
Rev. Rul. 2017-9, Sit. 2: North-South Ruling - Distribution pursuant to a plan
Rev. Rul. 2019-9: Collection of income; § 355
Rev. Rul. 56-613: Direct stock ownership required for § 368(c) control
Rev. Rul. 57-114: Failed spin; distribution on newly issued stock
Rev. Rul. 57-144: Disqualified spin-off; control not met
Rev. Rul. 57-311: Cross-chain transfer treated as a split-off
Rev. Rul. 57-465: Foreign downstream merger constitutes a D reorganization
Rev. Rul. 57-518: Sub-all and retained assets for debt repayment
Rev. Rul. 58-93: Recast into A with (a)(2)(C) drop
Rev. Rul. 59-296: Insolvent sub's upstream merger; bad debt deduction
Rev. Rul. 62-138: § 351(c) applied in context of § 355 spin-offs
Rev. Rul. 63-260: Failed spin due to transitory control
Rev. Rul. 64-73: Cause to be directed
Rev. Rul. 66-224: COI satisfied where 50% of the shareholders receive cash
Rev. Rul. 67-274: Stock acquisition followed by § 332 liquidation is a § 368(a)(1)(C) reorganization
Rev. Rul. 67-448: Transitory sub disregarded; treated as B reorg
Rev. Rul. 68-349: Failed 351 exchange inconnection with F reorg
Rev. Rul. 68-603: Acquiescence to Morris Trust; see § 355(e)
Rev. Rul. 69-294: Attempted "B" reorg not "solely for voting stock" after § 332
Rev. Rul. 69-407: Recapitalization into control for spin-off
Rev. Rul. 70-106: § 331 applies to liquidation after 25% redemption
Rev. Rul. 70-140: Transitory stock ownership fails § 368(c) control
Rev. Rul. 70-18: Inter-group reorganization satisfies § 355 control
Rev. Rul. 70-223: IRS respects TP's choice of downstream A over § 332
Rev. Rul. 70-224: Cause to be directed; § 368(a)(2)(C)
Rev. Rul. 70-240: All-cash D reorg
Rev. Rul. 70-434: Spin of unwanted business followed by B reorg with acquiror; pre-§355(e)
Rev. Rul. 71-364, Sit. 1: C reorganization; retained cash distribution
Rev. Rul. 71-364, Sit. 2: C reorganization; retained cash transfer
Rev. Rul. 72-405: Forward triangular merger and liquidation of sub
Rev. Rul. 72-576: Forward triangular merger followed by asset drop
Rev. Rul. 73-427: Multistep acquisition treated as exchange
Rev. Rul. 73-54: Valid C reorg despite payment of reorg expenses
Rev. Rul. 74-269: Recap depends on whether exchange is for FMV
Rev. Rul. 74-605: No § 304 in sale from parent to sub, per § 318
Rev. Rul. 74-79: ATB requirement met before spin; pre-§355(b)(3)
Rev. Rul. 75-447, Sit.1: § 302(b)(2) redemption after adding new SH
Rev. Rul. 75-447, Sit.2: § 302(b)(2) calculation is before any steps started and after all steps completed
Rev. Rul. 75-493: § 301 applies to distribution of unwanted cash
Rev. Rul. 75-502: Meaningful reduction of interest
Rev. Rul. 75-512: Meaningful reduction
Rev. Rul. 76-123: C reorg in context of § 351
Rev. Rul. 76-385: Tiny to miniscule redemption; §318(a)(3)(C)
Rev. Rul. 77-191: Indirect spin treated as D/355
Rev. Rul. 77-218: § 301 treatment where 60 percent is reduced to 55 percent
Rev. Rul. 77-428, Sit.1: Subsidiary merger within an affiliated group
Rev. Rul. 77-428, Sit.2: Upstream reverse triangular merger
Rev. Rul. 77-449: Double-drop transfers governed by § 351
Rev. Rul. 78-250: Transitory corp disregarded; recast as redemption
Rev. Rul. 78-251: No device where SHs elect cash in lieu of stock
Rev. Rul. 78-330: Cancellation of debt respected; § 357(c) does not apply in merger
Rev. Rul. 78-397: Circular flow of cash is disregarded for tax purposes
Rev. Rul. 78-442: Qualifying ATB though gain recognized under § 357(c)
Rev. Rul. 78-47: Transfer of assets to sub is downstream C reorg
Rev. Rul. 79-10: IRS recasts a non pro-rata liquidating distribution
Rev. Rul. 79-194, Sit. 1: Owner shifts among § 351 transferors
Rev. Rul. 79-194, Sit. 2: Stock sold to 1% transferor; fails § 368(c)
Rev. Rul. 79-258: § 357(b) does not apply to substitution of debt
Rev. Rul. 79-394: Reimbursement for employees of related corp
Rev. Rul. 79-70: § 368(c) control is broken by a planned sale of stock
Rev. Rul. 80-228: Anti-Wham
Rev. Rul. 80-323: § 357(c) applies to § 351 transfer of a partnership interest
Rev. Rul. 81-289: Redemption in tender offer not a § 302 exchange
Rev. Rul. 82-150: Deep-in-the-money options
Rev. Rul. 83-142: Interim steps to comply local law are disregarded
Rev. Rul. 83-156: § 351 transfer followed by § 721 contribution
Rev. Rul. 83-34: Successive section 351 transfers
Rev. Rul. 83-73: Relation-back doctrine and contingent liabilities
Rev. Rul. 84-111, Sit. 1: § 351 exchange preceding partnership termination
Rev. Rul. 84-111, Sit. 2: § 351 exchange follows partnership termination
Rev. Rul. 84-111, Sit. 3: § 351 exchange terminates partnership
Rev. Rul. 84-44: No § 368(c) control in multi-step transaction
Rev. Rul. 84-71: COI not required in a § 351 despite reorg overlap
Rev. Rul. 85-164: Basis and holding period in § 351 transfer
Rev. Rul. 85-197: Holdco merger with sub satisfies COBE
Rev. Rul. 88-48: Sale of half of assets before C reorg
Rev. Rul. 90-95, Sit.1: Reverse sub cash merger treated as QSP
Rev. Rul. 90-95, Sit.2: Reverse sub cash merger is QSP and liquidation
Rev. Rul. 92-17: ATB requirement met through a partnership
Rev. Rul. 95-74: Contingent environmental liabilities and § 351
Rev. Rul. 98-10: Stock-for-stock acquisition plus securities exchange
Rev. Rul. 98-27: Control satisfied despite post-distribution reorg
Rev. Rul. 99-5: Conversion to Partnership
Rev. Rul. 99-6: Termination of partnership
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Table of Contents

§ 357(c)
§ 1001
§ 1032
§ 1361
§ 165(g)(3)
§ 166
§ 301
§ 302
§ 304
§ 318
§ 331
§ 332
§ 338
§ 351
§ 354
§ 355
§ 356
§ 357
§ 358
§ 358(d)
§ 361
§ 368
§ 368 (a)(1)(A)
§ 368(a)(1)(B)
§ 368(a)(1)(C)
§ 368(a)(1)(D)
§ 368(a)(1)(E)
§ 368(a)(1)(F)
§ 368(a)(2)(C)
§ 368(a)(2)(D)
§ 368(a)(2)(E)
§ 368(c)
§ 381
§ 708(b)(1)(A)
§ 721
§ 856
§ 951
· Other

§ 165(g)(3)

§ 166

§ 301

§ 302

§ 304

§ 318

§ 331

§ 332

§ 338

§ 351

§ 354

§ 355

§ 356

§ 357

§ 357(c)

§ 358

§ 358(d)

§ 361

§ 368

§ 368 (a)(1)(A)

§ 368(a)(1)(B)

§ 368(a)(1)(C)

§ 368(a)(1)(D)

§ 368(a)(1)(E)

§ 368(a)(1)(F)

§ 368(a)(2)(C)

§ 368(a)(2)(D)

§ 368(a)(2)(E)

§ 368(c)

§ 381

§ 708(b)(1)(A)

§ 721

§ 856

§ 951

§ 1001

§ 1032

§ 1361

· Other

Basic Granite Trust Transaction
Basic forward triangular merger
Basic reverse triangular merger
Gregory v. Helvering, 69 F.2d 809 (1935)
Rev. Rul. 2001-24: Forward triangular merger not disqualified by drop
Rev. Rul. 2001-25: Sale of assets did not disqualify reverse triangular merger
Rev. Rul. 2001-26, Sit 1: Tender offer as part of reverse triangular merger
Rev. Rul. 2001-26, Sit. 2: Tender offer as part of reverse triangular merger
Rev. Rul. 2001-29: Rental activity producing rent under § 856(d) can be an ATB
Rev. Rul. 2001-46, Sit. 1: Acquisition merger & upstream merger collapsed
Rev. Rul. 2001-46, Sit. 2: Acquisition merger & upstream merger collapsed
Rev. Rul. 2002-49, Situation 1: 5-year ATB requirement met; expansion
Rev. Rul. 2002-49, Situation 2: 5-year ATB requirement failed
Rev. Rul. 2002-85: Asset drop does not disqualify Type D reorg
Rev. Rul. 2003-125: Eligibility for worthless securities deduction
Rev. Rul. 2003-18: Franchise addition treated as expansion of ATB
Rev. Rul. 2003-38: Good § 355 spin-off of Internet sales business - Expansion
Rev. Rul. 2003-51: Successive § 351 exchanges and control requirement
Rev. Rul. 2003-55: Good § 355 spin even though IPO not completed
Rev. Rul. 2003-79: Sub-all transferred in C reorg of spun Controlled
Rev. Rul. 2004-83, Sit.1: § 304 and § 368(a)(1)(D); consolidated group
Rev. Rul. 2004-83, Sit.2: § 304 and § 368(a)(1)(D); non-consolidated
Rev. Rul. 2004-85, Sit 3: Transfer of all interest does not cancel CTB
Rev. Rul. 2004-85, Sit. 1: A QSub election is not terminated by an F reorg
Rev. Rul. 2004-85, Sit. 2: QSub election terminates after non-F reorg
Rev. Rul. 2007-42: ATB through a partnership
Rev. Rul. 2007-8, Sit. 1: Overlapping § 368(a)(1)(D)/354 with § 351
Rev. Rul. 2007-8, Sit. 2: Overlapping § 368(a)(1)(C) with § 351
Rev. Rul. 2008-18, Sit. 1: F reorganization for S Corp; EIN advice
Rev. Rul. 2008-25: § 338 policy and §368(a)(2)(E) with § 332
Rev. Rul. 2015-10: Triple drop and check (351 exchanges with D reorg)
Rev. Rul. 2015-9: Section 351 transfer with D reorg and step transaction
Rev. Rul. 2017-9, Sit. 1: North-South Ruling - Transfers treated as separate
Rev. Rul. 2017-9, Sit. 2: North-South Ruling - Distribution pursuant to a plan
Rev. Rul. 2019-9: Collection of income; § 355
Rev. Rul. 56-613: Direct stock ownership required for § 368(c) control
Rev. Rul. 57-114: Failed spin; distribution on newly issued stock
Rev. Rul. 57-144: Disqualified spin-off; control not met
Rev. Rul. 57-311: Cross-chain transfer treated as a split-off
Rev. Rul. 57-465: Foreign downstream merger constitutes a D reorganization
Rev. Rul. 57-518: Sub-all and retained assets for debt repayment
Rev. Rul. 58-93: Recast into A with (a)(2)(C) drop
Rev. Rul. 59-296: Insolvent sub's upstream merger; bad debt deduction
Rev. Rul. 62-138: § 351(c) applied in context of § 355 spin-offs
Rev. Rul. 63-260: Failed spin due to transitory control
Rev. Rul. 64-73: Cause to be directed
Rev. Rul. 66-224: COI satisfied where 50% of the shareholders receive cash
Rev. Rul. 67-274: Stock acquisition followed by § 332 liquidation is a § 368(a)(1)(C) reorganization
Rev. Rul. 67-448: Transitory sub disregarded; treated as B reorg
Rev. Rul. 68-349: Failed 351 exchange inconnection with F reorg
Rev. Rul. 68-603: Acquiescence to Morris Trust; see § 355(e)
Rev. Rul. 69-294: Attempted "B" reorg not "solely for voting stock" after § 332
Rev. Rul. 69-407: Recapitalization into control for spin-off
Rev. Rul. 70-106: § 331 applies to liquidation after 25% redemption
Rev. Rul. 70-140: Transitory stock ownership fails § 368(c) control
Rev. Rul. 70-18: Inter-group reorganization satisfies § 355 control
Rev. Rul. 70-223: IRS respects TP's choice of downstream A over § 332
Rev. Rul. 70-224: Cause to be directed; § 368(a)(2)(C)
Rev. Rul. 70-240: All-cash D reorg
Rev. Rul. 70-434: Spin of unwanted business followed by B reorg with acquiror; pre-§355(e)
Rev. Rul. 71-364, Sit. 1: C reorganization; retained cash distribution
Rev. Rul. 71-364, Sit. 2: C reorganization; retained cash transfer
Rev. Rul. 72-405: Forward triangular merger and liquidation of sub
Rev. Rul. 72-576: Forward triangular merger followed by asset drop
Rev. Rul. 73-427: Multistep acquisition treated as exchange
Rev. Rul. 73-54: Valid C reorg despite payment of reorg expenses
Rev. Rul. 74-269: Recap depends on whether exchange is for FMV
Rev. Rul. 74-605: No § 304 in sale from parent to sub, per § 318
Rev. Rul. 74-79: ATB requirement met before spin; pre-§355(b)(3)
Rev. Rul. 75-447, Sit.1: § 302(b)(2) redemption after adding new SH
Rev. Rul. 75-447, Sit.2: § 302(b)(2) calculation is before any steps started and after all steps completed
Rev. Rul. 75-493: § 301 applies to distribution of unwanted cash
Rev. Rul. 75-502: Meaningful reduction of interest
Rev. Rul. 75-512: Meaningful reduction
Rev. Rul. 76-123: C reorg in context of § 351
Rev. Rul. 76-385: Tiny to miniscule redemption; §318(a)(3)(C)
Rev. Rul. 77-191: Indirect spin treated as D/355
Rev. Rul. 77-218: § 301 treatment where 60 percent is reduced to 55 percent
Rev. Rul. 77-428, Sit.1: Subsidiary merger within an affiliated group
Rev. Rul. 77-428, Sit.2: Upstream reverse triangular merger
Rev. Rul. 77-449: Double-drop transfers governed by § 351
Rev. Rul. 78-250: Transitory corp disregarded; recast as redemption
Rev. Rul. 78-251: No device where SHs elect cash in lieu of stock
Rev. Rul. 78-330: Cancellation of debt respected; § 357(c) does not apply in merger
Rev. Rul. 78-397: Circular flow of cash is disregarded for tax purposes
Rev. Rul. 78-442: Qualifying ATB though gain recognized under § 357(c)
Rev. Rul. 78-47: Transfer of assets to sub is downstream C reorg
Rev. Rul. 79-10: IRS recasts a non pro-rata liquidating distribution
Rev. Rul. 79-194, Sit. 1: Owner shifts among § 351 transferors
Rev. Rul. 79-194, Sit. 2: Stock sold to 1% transferor; fails § 368(c)
Rev. Rul. 79-258: § 357(b) does not apply to substitution of debt
Rev. Rul. 79-394: Reimbursement for employees of related corp
Rev. Rul. 79-70: § 368(c) control is broken by a planned sale of stock
Rev. Rul. 80-228: Anti-Wham
Rev. Rul. 80-323: § 357(c) applies to § 351 transfer of a partnership interest
Rev. Rul. 81-289: Redemption in tender offer not a § 302 exchange
Rev. Rul. 82-150: Deep-in-the-money options
Rev. Rul. 83-142: Interim steps to comply local law are disregarded
Rev. Rul. 83-156: § 351 transfer followed by § 721 contribution
Rev. Rul. 83-34: Successive section 351 transfers
Rev. Rul. 83-73: Relation-back doctrine and contingent liabilities
Rev. Rul. 84-111, Sit. 1: § 351 exchange preceding partnership termination
Rev. Rul. 84-111, Sit. 2: § 351 exchange follows partnership termination
Rev. Rul. 84-111, Sit. 3: § 351 exchange terminates partnership
Rev. Rul. 84-44: No § 368(c) control in multi-step transaction
Rev. Rul. 84-71: COI not required in a § 351 despite reorg overlap
Rev. Rul. 85-164: Basis and holding period in § 351 transfer
Rev. Rul. 85-197: Holdco merger with sub satisfies COBE
Rev. Rul. 88-48: Sale of half of assets before C reorg
Rev. Rul. 90-95, Sit.1: Reverse sub cash merger treated as QSP
Rev. Rul. 90-95, Sit.2: Reverse sub cash merger is QSP and liquidation
Rev. Rul. 92-17: ATB requirement met through a partnership
Rev. Rul. 95-74: Contingent environmental liabilities and § 351
Rev. Rul. 98-10: Stock-for-stock acquisition plus securities exchange
Rev. Rul. 98-27: Control satisfied despite post-distribution reorg
Rev. Rul. 99-5: Conversion to Partnership
Rev. Rul. 99-6: Termination of partnership
Up-C Structure

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