26 CFR § 1.368-1 - Purpose and scope of exception of …
https://www.law.cornell.edu/cfr/text/26/1.368-1
(a) Reorganizations. As used in the regulations under parts I, II, and III (section 301 and following), subchapter C, chapter 1 of the Code, the terms reorganization and party to a reorganization mean only a reorganization or a party to a reorganization as defined in subsections and of section 368. In determining whether a transaction qualifies as a reorganization under section 368(a), the ...
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