29 October 2013 External T.I. 2013-0489771E5 F - Internal Reorganization - 55(3)(a) -- attach -- Subparagraph 55(3)(a)(v)

relief under s. s. 256(7)(a)(i)(C) or (D) is relevant to s. 55(3.1)(b)(ii), but not to ss. 55(3)(a)(i) to (v)