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

译员圣强，国际仲裁与争端解决专业，专注翻译各种与跨境争议有关的法律文件。