Originally published October 2003
Table Of Contents
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Example 1 -- Creeping "B" Reorganization Example 2 -- Rev. Rul. 67-274 Example 3 -- Rev. Rul. 67-274 (Variation 1: Elkhorn Coal ) Example 4 -- Rev. Rul. 67-274 (Variation 2: Bausch & Lomb and Treas. Reg. § 1.368-2(d)(4)) Example 5 -- Rev. Rul. 67-274 (Variation 3: Rev. Rul. 90-95) Example 6 -- Rev. Rul. 67-274 (Variation 4: Rev. Rul. 2001-24) Example 7 -- Rev. Rul. 67-274 (Variation 5: Rev. Rul. 2002-85) Example 8 -- Rev. Rul. 67-274 (Variation 6: Rev. Rul. 2001-25) Example 9 – Rev. Rul. 67-274 (Variation 7: Rev. Rul. 2001-26) Example 10 -- Rev. Rul. 67-274 (Variation 8: Rev. Rul. 2001-46) Example 11 -- Rev. Rul. 67-274 (Variation 9: Upstream Merger) Example 12: Rev. Rul. 67-274 (Variation 10: King Enterprises ) Example 13 -- Rev. Rul. 2003-51 Example 14 -- Yoc Heating Example 15 -- Section 304 or "D" Reorganization Example 16 -- Assumption of Liabilities in Triangular "C" Reorganizations Example 17 -- Asset Push-up After Triangular "C" Reorganization Example 18 – "Cause To Be Directed" Transfer Example 19 -- Sale of All of QSub Stock: Rev. Rul. 70-140 Example 20 -- Sale of Portion of QSub Stock Example 21 -- Sale of All Membership Interests in LLC Example 22 -- Sale of Portion of Membership Interests in LLC Example 23 -- Revenue Ruling 98-27 |
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