... discusses the tax rules governing a stock sale where: (1) a person sells stock of a parent corporation to its subsidiary (a "parent-subsidiary" stock purchase), and (2) a person controls each of two corporations and sells stock of one corporation to the other corporation (a "brother-sister" stock purchase). Section 304 governs these transactions and treats them as stock redemptions, not as sales or exchanges subject to [section] 1001, thus bringing into play the redemption provisions, the most important of which is [section] 302"--Portfolio description (Page iii).