### Question
What does equity structure shift mean?


### Answer
**Equity structure shift** has the following meaning in *26 U.S.C. § 382*:

> any reorganization (within the meaning of section 368)

#### Citation:
  - *26 U.S.C. § 382*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter C-Corporate Distributions and Adjustments > PART V-CARRYOVERS**

