Which one of the following is not a corporate reorganization as defined in the Internal Revenue Code?

Question

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Stock redemption is not considered a corporate reorganization under the Internal Revenue Code. Corporate reorganizations typically involve the restructuring of a corporation's legal, ownership, operational, or other structures, such as through mergers, acquisitions, consolidations, or changes in identity or form. Stock redemption, however, refers to a company buying back its own shares from shareholders, which does not constitute a reorganization of the company's structure in the same sense.

Which One of the Following Is Not a Corporate Reorganization