Tax-Free Acquisitive Reorganizations
General Considerations
Statutory Merger: A Reorganization
Forward Triangular Merger: D Reorganization
Reverse Triangular Merger: E Reorganization
Stock-For-Stock Exchange: B / Triangular B Reorganization
Stock-For-Asset Exchange: C / Triangular C Reorganization
Taxable Acquisitions
Asset purchases
Stock purchases
Section 351 Transactions
SEC_CODE_REF_0090001192884
Joint ventures
"Double dummy" transactions
Section 355 Transactions
Spin-offs
Split-offs
Morris Trust
Other Tax-Free Reorganizations
Recapitalizations
Liquidations
Reincorporations
Bankruptcy
Issues
Net Operating Loss Carryovers
Foreign Buyers
Escrowed / Contingent Stock
General Utilities Doctrine
Tax-Free Acquisitive Reorganizations
Taxable Acquisitions Section 351
Transactions
Section 355 Transactions
Spin-offsSplit-offsMorris Trust
Other Tax-Free Reorganizations
Issues
