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

法律翻译Kelly，毕业于美国顶尖的高级翻译学院，专注翻译各类与消费者产品责任纠纷有关的法律文件。