Which of the following is not a reorganization designated under § 368(a) (1) ?
A) Transfers due to a bankruptcy or receivership proceeding.
B) Recapitalization.
C) Transferring assets to a controlled corporation in exchange for stock that is given to the distributing corporation's shareholders.
D) Acquisition of target stock by exchanging voting stock of the acquiring corporation.
E) All of the above are reorganizations listed in § 368(a) (1) .
Correct Answer:
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