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Situational Chart of Rev. Rul. 70-434 - Spin-Off & "B" Reorganization

2013-09-11

Below is a chart of Rev. Rul. 70-434 in which the IRS held that a stock-for-stock exchange qualified as a "B" reorganization even though it occurred after a spin-off.

The chart can be viewed as a PDF file here: Rev. Rul. 70-434

Tags: 355 Spin-Offs, 368 Corporate Reorgs, Authority - Revenue Rulings, Charts - Situational Charts

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