Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

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


Below is a chart of Rev. Rul. 70-434 in which the I.R.S. 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