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In this video, the presenter discusses the seven types of tax-free reorganizations under Section 368 of the US tax code. The tutorial begins with Type A reorganizations, also known as "acquisitive reorganizations," defined by Section 368(a)(1)(A). In a Type A reorganization, an acquiring corporation exchanges assets and some of its voting stock for the stock of a target corporation. This contrasts with "divisive reorganizations," where the acquiring firm creates a second corporation and transfers assets to it. Each type of reorganization is designated by its own subsection within Section 368, and the discussion aims to clarify these classifications and their implications.