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Situational Chart of Rev. Rul. 58-422 - Merger an "F" Reorg & Two 332 Liquidations

2013-09-13

Below is a chart of Rev. Rul. 58-422 in which the I.R.S. held that a merger of a parent corporation and its two subsidiaries into a new corporation was an "F" reorganization and two section 332 liquidations.

The chart can be viewed as a PDF file here: Rev. Rul. 58-422

58-422

Tags: 331/332 Liquidations, 368 Corporate Reorgs, Authority - Revenue Rulings, Charts - Situational Charts