...similar case. Options created by the solicitation or receipt of acceptances to a plan of reorganize tion in a title 11 or similar case (within the meaning of section 368(aX3XA)). the option created by the confirmation of the plan, and any option created under the plan prior to...

...similar case. Options created by the solicitation or receipt of acceptances to a plan of reorganization in a title 11 or similar case (within the meaning of section 368(a)(3)(A)), the option created by the confirmation of the 26 CFR Ch. I (4-1-97 EdHton) plan, and...

...CERTAIN STOCK RECEIVED FOR INDEBTEDNESS. — "(1) SUBSECTION (a). — For purposes of subsection (a), stock in the corporation which is acquired by a security...11 or similar case (within the meaning of section 368(a) (3) (A) ) shall be treated as not acquired by purchase, unless the claim was acquired for the...

...CERTAIN STOCK RECEIVED FOR INDEBTEDNESS. — "(1) SUBSECTION (a). — For purposes of subsection (a), stock in the corporation which is acquired by a security...extinguishment or relinquishment (in whole or in part) of n claim against the corporation in a title 11 or similar case (within the meaning of section 368(a)...

...similar case. Options created by the solicitation or receipt of acceptances to a plan of reorganization in a title 11 or similar case (within the meaning of section 368(a)(3)(A)), the option created by the confirmation of the plan, and any option created under the...

...368(a)(2)(F)(iii) and (iv) OF THE INTERNAL REVENUE CODE. 13. TARGET IS NOT UNDER THE JURISDICTION OF A COURT IN A TITLE 11 OR SIMILAR CASE WITHIN THE MEANING OF SECTION 368(a)(3)(A) OF THE INTERNAL REVENUE CODE. 14. THE FAIR MARKET VALUE OF THE ASSETS OF TARGET TRANSFERRED...

...CASES. — If a corporation completely liquidates pursuant to a plan of complete liquidation adopted in a title 11 or similar case (within the meaning of section 368(a)(3)(A)): (1) for purposes of subsection (a), the term 'property' shall not include any item acquired...

...investment trust, as defined in the Code. 17. Kid Atlantic is not under the jurisdiction of a court in a Title 11 or similar case within the meaning of Section 368 (a) (3) (A) of the Code. 18. On December 2, 1991, as amended December 22, 1991, Anderson entered...

...proceedings. — If a change in a term of a debt instrument occurs pursuant to a plan of reorganization in a title 11 or similar case (within the meaning of section 368(a)(3)(A)), a modification occurs upon the effective date of the plan. Thus, unless the plan becomes...