B reorganizationglossary / 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 法律翻译Jian,毕业于新加坡知名法学院,专注翻译各类与证券诉讼有关的法律文件。