Also. . .

* Berkshire Hathaway Inc., the investment company of billionaire Warren Buffett, said it received a favorable ruling from the Internal Revenue Service that will allow it to acquire General Re Corp., the nation’s largest reinsurer, in a $17.5-billion, tax-free stock swap. Investors will receive either 0.0035 of a Berkshire Class A share or 0.105 Class B share for each share of Stamford, Conn.-based General Re they hold.

* Toyota Motor Corp. said it chose Hebron, Ky., as the site for a new $85-million parts distribution center, its second in the United States. The Japanese auto maker’s other center is in Ontario, Calif.

* Johnson & Johnson agreed to buy the skin-care business of closely held S.C. Johnson & Son Inc., including the Aveeno line of products, for undisclosed terms.