 reorganization" means (A) a merger or consolidation (Including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or...  Reports of the U.S. Board of Tax Appeals - Page 588by United States. Board of Tax Appeals - 1934Full view - About this book
 | Joseph B. Darby - 2006 - 542 pages
...to address these perceived economic risks. .04 Type "D" Reorganization A Type "D" reorganization is "a transfer by a corporation of all or a part of its...assets to another corporation if immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders... | |
 | CCH Incorporated - 2007 - 872 pages
...corporation's distribution of all its property pursuant to the plan of reorganization; Type (D) reorganization: a transfer by a corporation of all or a part of its...assets to another corporation if, immediately after the transfer, the transferor or one or more of its shareholders is in control of the corporation to... | |
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