Reorganizations and Corporate Divisions
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Reorganizations and Corporate Divisions |
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- Acquisition of target stock in anticipation of merger. 96:19.
- Boot. 90:71.
- acquisitive reorganization. 93:746.
- capital gain treatment. 99:60.
- B reorganization and cash. 96:328.
- Business purpose. 99:768.
- Continuity-of-interest requirement. 97:69, 264; 98:212.
- C reorganizations. 99:541, 619.
- Dividend distribution before F reorganization. 99:288.
- D reorganization control requirement. 99:287.
- Downstream mergers. 90:93.
- Dropdowns to partnerships. 97:266.
- E&P to measure dividend income. 93:407.
- F reorganizations. 96:396.
- Hostile takeover projections (chart). 96:593.
- Inadvertent stock purchases. 90:344.
- Intercompany transfer of assets. 91:374.
- Investment company mergers. 94:30.
- Merger or acquisition
- liabilities. 95:285.
- other property received. 94:149.
- parent and less-than-80% subsidiary. 95:160.
- Morris Trust transactions. 97:340; 98:280.
- Partnership's distribution of stock received in
- reorganization. 96:20.
- Post-B reorganization transactions. 97:344.
- Receipt of rights and warrants. 97:69.
- REIT mergers and conversions. 95:159.
- Reporting rules. 90:624.
- Restructuring
- debt discharge income. 90:24.
- Risk reduction as valid business purpose. 94:367.
- Sec. 338 election
- and Sec. 1060. 99:766.
- consistency rules. 92:192.
- distribution of subsidiary stock using. 91:726.
- qualification. 95:350.
- regular. 90:420.
- targets with built-in losses. 93:31.
- Sec. 351 transfer
- corporate acquisition structured as. 95:284.
- Sec. 482 override. 90:788.
- versus taxable asset acquisition. 94:426.
- Sec. 355
- business purpose. 96:526.
- cash received in stock exchange. 93:747.
- corporation's operation of limited partnership's
- rentals. 92:324.
- distributions. 96:396.
- ruling requests. 96:324.
- separations. 91:727.
- step-up. 93:99.
- TRA '97 issues. 98:364.
- Sec. 357(c)
- single-member LLCs or QSSSs. 98:281.
- Sec. 382. 98:518.
- Spinoffs. 90:349; 98:587.
- State tax aspects. 90:410.
- Stock spinoff
- other property received. 94:149.
- Tax-free reorganizations. 98:213.
- great-grandparent stock. 92:347.
- Tax liability from deemed asset sale. 95:361.
- TRA '97 changes. 97:753.
- Troubled companies
- debt restructuring. 90:199.
- Troubled financial institutions. 90:147.
- Use of "drop-down" technique to affect accounting method
- change. 96:90.
