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Chart of Rev. Rul. 66-365 - Solely for Voting Stock: Cash in Lieu of Fractional Shares

2013-11-04

Below is a chart of Rev. Rul. 66-365 in which the I.R.S. held that the receipt of cash in lieu of the issuance of fractional shares in a reorganization can be treated as a Code §302 redemption.

The chart can be viewed as a PDF file here: Rev. Rul. 66-365

66-365

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