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 →