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Kelly，美国顶尖商学院国际经济法专业，擅长翻译各种与投资基金与基金顾问诉讼相关的法律文件。