Identify which of the following statements is true.

A.	The step-transaction doctrine has always been used by the IRS to convert a tax-free transaction into a taxable transaction.
B.	All of the above are false.
C.	In a Type A reorganization, the net operating loss carryover can be used by the acquiring corporation without limitation in its first tax year that ends after the acquisition date.
D.	Tax attributes carry over from the target corporation to the acquiring corporation in all acquisitive reorganizations.