§368 C Reorganizations

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§368 C Reorganizations

• C Reorganization Chart
• Treas. Reg. §1.368-2(d)(4)(ii), Example 1 (Repeal of Bausch & Lomb Doctrine Upstream C Reorganization)
• Treas. Reg. §1.368-2(d)(4)(ii), Example 2 (Failed Upstream C Reorganization)