G reorganization

A reorganization that involves a transfer of all or part of the corporation’s assets to another corporation in a bankruptcy or similar proceeding. [Cases: Internal Revenue 3673. C.J.S. Internal Revenue §§ 405, 408.]

---

词条贡献者

译者晓琳，法学硕士（国际争议解决方向），擅长翻译各种与复杂跨境争议相关的法律文件。