ABC Corp wants to acquire XYZ Corp. They convince shareholders holding 80% of XYZ Corp to trade in their shares in exchange for voting stock in ABC Corp. The rest of the shareholders don't sell and sue. Accordingly, ABC Corp pays the legal bills of XYZ Corp arising in connection with the merger. Ultimately, a court dismisses the minority shareholders' lawsuit. Does the stock purchase count as a tax free reorganization under IRC section 368? Which one? Please explain whether the payment of XYZ Corp's legal bills threatens the transaction's status as a tax free reorganization. In your explanation, please cite to the appropriate Revenue Ruling