Control of the Target Corporation Must Be Obtained in All

Control of the target corporation must be obtained in all reorganizations in order to avoid recognizing income.In reorganizations other than a type "D," what constitutes "control" following a reorganization?

A) Owning 80 percent or more of voting stock and 80 percent or more of nonvoting stock
B) Owning 50 percent of all assets
C) Owning 80 percent of total stock
D) All of the above answers are false.