True or False, If false Explain:

1. For purposes of IRC Section 1060, Form 8594 must be filed along with the tax return for the acquisition year showing the allocation among the four Sec. 1060 categories and reflecting the allocation within classes?

2. Unlike the case for other types of reorganizations, all Type D reorganizations use a 50 percent ownership test along with an either/ or language for the voting power and value of stock test in determining whether the IRC Section 368(c) control test is satisfied