This advisory discusses IRS LTR 201406005, which evidently blessed as an F or D reorganization the transfer by a subsidiary of all of its assets to its parent corporation, despite the fact that the parent had previously bought an asset from its parent by assuming a liability greater than the value of the asset.
The full advisory is provided on the Alston & Bird website: http://www.alston.com/advisories/fed-tax-march-2014/