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.]

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词条贡献者

资深译员Jenny，毕业于欧洲顶尖的高级翻译学院，擅长翻译涉及体育和运动场馆领域的法律文件。