To qualify as a tax-free reorganization,a corporate restructuring must meet not only the specific requirements of § 368 but also four general requirements.These four requirements are: ____________________,____________________,____________________,and _________________________.In addition,the ____________________ doctrine should not apply to the reorganization.
or

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The Answer of To qualify as a tax-free reorganization,a corporate restructuring must meet not only the specific requirements of § 368 but also four general requirements.These four requirements are: ____________________,____________________,____________________,and _________________________.In addition,the ____________________ doctrine should not apply to the reorganization.
or

To Qualify as a Tax-Free Reorganization,a Corporate Restructuring Must Meet