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.]

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词条贡献者

译者妍妍，毕业于亚洲顶尖的高级翻译学院，擅长翻译各种与科技、媒体和电信（TMT）相关的法律文件。