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Tax 101: Corporate Reorganizations Part II – Types C, D, E, & F

Volume 3 No 3   /   Read Article

By Rusudan Shervashidze and Andrew P. Mitchel

Continuing their series on the basic rules that must be met for a transaction to be treated as tax-free reorganization under U.S. tax law, Rusudan Shervashidze and Andrew P. Mitchel discuss practical mergers, acquisitive D-reorganizations, recapitalizations, and changes to the identity, form, or place of organization of a single corporation.  See more →

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