Type Rev Rul Subject 9.00 - Reorganizations Keywords Active Trade or Business REIT's Activities as Active Business for Purposes of Section 355 phesluclushajowoniloneslatidot 355 Reorganizations Spin-offs (Section 355) Year 2001 IRS Link http://www.irs.gov/pub/irs-drop/rr-01-29.pdf Summary The IRS "obsoletes" Rev. Rul. 73-236, 1973-C.B. 183. Title 2001-29 Guidance Tags Rev Rul - 2001-29 Referenced By 200726002 200823014 200910010 200932018