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

译者Frank，毕业于英国一流的高级翻译学院，擅长翻译涉及交通物流领域的法律文件。