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The video tutorial outlines seven types of tax-free reorganizations under Section 368 of the U.S. tax code. It begins with a Type A reorganization, referred to as "Taipei," which involves an acquisitive reorganization. In this context, the acquiring corporation transfers assets and voting stock in exchange for the target corporation's stock. This stands in contrast to a divisive reorganization, where the acquiring firm creates a second corporation and transfers assets to it. The tutorial aims to clarify these tax-free reorganization types, highlighting the differences between them and the specific details under Section 368.