§368 Reorganizations – Generally
- Reorganizations Summary Chart
- Treas. Reg. §1.356-1(d), Example 1 (Stock Exchanged for Stock Plus Boot – Gain)
- Treas. Reg. §1.356-1(d), Example 2 (Stock Exchanged for Stock Plus Boot- Loss)
- Treas. Reg. §1.356-1(d), Example 3 (Boot Allocation in Merger -Terms Not Specified)
- Treas. Reg. §1.356-1(d), Example 4 (Boot Allocation in Merger – Terms Specified)
- Treas. Reg. §1.356-3(c), Example 1 (Securities Received Treated as Other Property (i.e, Boot))
- Treas. Reg. §1.356-3(c), Example 2 (Excess Principal Treated as Other Property (i.e, Boot))
- Treas. Reg. §1.356-3(c), Example 3 (No Boot If No Excess Principal)
- Treas. Reg. §1.356-3(c), Example 4 (Excess Principal Treated as Other Property (i.e, Boot))
- Treas. Reg. §1.356-3(c), Example 5 (Excess Principal Treated as Other Property (i.e, Boot))
- Treas. Reg. §1.361-2(b)(1)(iii), Example 14 (Foreign Amalgamation using Parent Stock)
- Treas. Reg. §1.368-1(d)(5), Example1 (COBE – One of Three Lines of Business Continued)
- Treas. Reg. §1.368-1(e)(8), Example 10 (Creditor COI in Insolvency Reorganization)
- Treas. Reg. §1.368-2(b)(1)(iii), Example 1 (Divisive Merger)
- Treas. Reg. §1.368-2(b)(1)(iii), Example 10 (Dissolution of Target)
- Treas. Reg. §1.368-2(b)(1)(iii), Example 11 (Merger of Corporate Partner into a Partnership)
- Treas. Reg. §1.368-2(b)(1)(iii), Example 12 (State Law Consolidation)
- Treas. Reg. §1.368-2(b)(1)(iii), Example 13 (Merger Pursuant to Foreign Statutes)
- Treas. Reg. §1.368-2(b)(1)(iii), Example 2 (Merger into Disregarded Entity)
- Treas. Reg. §1.368-2(b)(1)(iii), Example 3 (S Corp with QSub Merger into Disregarded Entity)
- Treas. Reg. §1.368-2(b)(1)(iii), Example 4 (Triangular Merger into Disregarded Entity)
- Treas. Reg. §1.368-2(b)(1)(iii), Example 5 (Merger into Disregarded Entity of a Partnership)
- Treas. Reg. §1.368-2(b)(1)(iii), Example 6 (Merger of a Disregarded Entity into a Corporation)
- Treas. Reg. §1.368-2(b)(1)(iii), Example 7 (Merger of a Corporation into a Disregarded Entity Partnership)
- Treas. Reg. §1.368-2(b)(1)(iii), Example 8 (Merger Preceded by Sale & Distribution)
- Treas. Reg. §1.368-2(b)(1)(iii), Example 9 (Conversion of Target to an LLC)
- Treas. Reg. §1.368-2(l)(3), Example 1 (Cash D Reorganization)