TITLE 26. INTERNAL REVENUE CODE § 368. Definitions relating to corporate reorganizations., 26 USCS § 368
Summary
(a) Reorganization.
(1) In general. For purposes of parts I and II and this part [26 USCS §§ 301 et seq., 331 et seq., 351 et seq.], the term “reorganization” means—
(B) the acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation which is in control of the acquiring corporation), of stock of another corporation if, immediately after the acquisition, the acquiring corporation has control of such other corporation (whether or not such acquiring corporation had control immediately before the acquisition);
(C) the acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation which is in control of the acquiring corporation), of substantially all of the properties of another corporation, but in determining whether the exchange is solely for stock ...