D reorganization

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.]

---

词条贡献者

资深译员Lorna，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与房地产投资信托有关的法律文件。