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This video discusses the seven types of tax-free reorganizations under Section 368 of the US tax code. It first explains the Type A reorganization, known as "acquisitive," where an acquiring corporation exchanges assets and voting stock for the stock of a target corporation. This contrasts with a "divisive" reorganization, in which the acquiring corporation creates a second corporation and transfers some assets to it. Each reorganization type is denoted by specific subsections of Section 368, with Type A classified as 368(a)(1)(A) and Type B as 368(a)(1)(B), among others, laying the groundwork for understanding each type of reorganization in tax law.