Corporate Reorganizations, General Considerations, Defined
Federal Income Taxation of Corporations and Shareholders (Bittker&Eustice, with the current supplement)
ISBN: 978-0-7913-8974-4
Study Chapter 12, Sections "A" and "B" of the text.
In not less than 2,500 words, define the types of statutory reorganizations (A through G) and the benefit to taxpayers in structuring transactions to fall within these definitions.