(IRS will utilize Rev. Ru. 58-93, 1958-1 C.B 188 in situations where a corporate reorganization could qualify under multiple provisions of I.R.C. Sec. 368; result is that transaction will be treated as a Type A rather than Type D reorganization).
(IRS will utilize Rev. Ru. 58-93, 1958-1 C.B 188 in situations where a corporate reorganization could qualify under multiple provisions of I.R.C. Sec. 368; result is that transaction will be treated as a Type A rather than Type D reorganization).