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In this video, the instructor discusses seven types of tax-free reorganizations as outlined in Section 368 of the US tax code. The first type covered is the Type A reorganization, referred to as "acquisitive." This involves the acquiring corporation transferring assets and voting stock to acquire the target corporation's stock. Type B reorganization is similarly structured under Section 368(a)(1)(B). The video contrasts this with "divisive" reorganizations, where the acquiring firm creates a second corporation to transfer assets, thus differentiating the mechanisms of acquisition versus division in corporate restructuring.