A reorganization in which the corporation transfers some or all of its assets to another corporation that is controlled by the transferor or its shareholders, and then the stock of the transferee corporation is distributed. [Cases: Internal Revenue 3670.]
railroad reorganization 〈美〉铁路重组 在铁路公司的财务状况恶化丧失支付能力时，由联邦法院对其现存资产利益进行调整的措施。
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A reorganization that involves a mere change in the identity, form, or place of organization of a corporation. [Cases: Internal Revenue 3672.]
A reorganization in which one corporation exchanges its voting shares for another corporation’s voting shares. [Cases: Internal Revenue 3669. C.J.S. Internal Revenue §§ 406–407.]
A reorganization in which one corporation exchanges its voting shares for substantially all the assets of another corporation. [Cases: Internal Revenue 3670.]
A reorganization that involves a merger or consolidation under a specific state statute. [Cases: Internal Revenue 3668.]
reorganization plan. Bankruptcy. A plan of restructuring submitted by a corporation for approval by the court in a Chapter 11 case. See CHAPTER11. [Cases: Bankruptcy 3531–3570. C.J.S. Bankruptcy §§ 381–411.]
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reorganization bond 重组债券 亦称调整债券〔adjustment bond〕。指公司为避免破产或克服财务困难，进行资本结构调整而发行的债券，以替换以前发行的未偿付债券，减轻公司利息负担，挽救公司。这种债券利率较低，并且只有在公司获取足够利润时才支付利息。其发行须得到债券持有人的同意。
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good faith in filing petition for reorganization 申请重整的善意 指基于诚实而善良的意图提出重整申请，并且有合理的根据相信可以获得重整。
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