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Tax 101: Corporate Reorganizations Part I – Types A & B

Volume 3 No 2   /   Read Article

By Rusudan Shervashidze and Andrew P. Mitchel

Tax 101 is back, this time addressing the basic concepts of tax-free A- and B-reorganizations. The first relates to statutory mergers and the latter relates to share-for-share exchanges. Rusudan Shervashidze and Andrew P. Mitchel explain the basic concepts for non-tax savvy readers. See more →

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