B reorganization

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.]

---

词条贡献者

资深译员陈鹏，毕业于国内顶尖的高级翻译学院，擅长翻译各类与全球贸易及投资相关的法律文件。