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Moretax-freereorganizations(英文版)(17页).pdf
Session 21 - More tax-free reorganizations
� §368(a)(1)(B)
• acquisition of stock in exchange solely for voting stock of
acquiring corporation or its parent
� §368(a)(1)(C)
• acquisition of substantially all of the properties of another
corporation in exchange solely for voting stock of acquiring
corporation or its parent
15.518 Fall 2002
Session 21
Type B: Stock-for-Stock Exchange
�Acquiring corporation exchanges its stock for stock of Target,
Target becomes a subsidiary of the acquiring corporation
• Keeps Target intact and avoids having to transfer title to Targets
assets
�Disadvantage is no consideration other than stock is allowed
or the transaction will not qualify as a reorganization
• In tax jargon, no boot in a B
�Easy to inadvertently include some unintended compensation
(such as the acquiring corporation paying some liability of
Target) that causes the deal to become taxable.
15.518 Fall 2002
Session 21
Normal “B” Reorganization
�Example:
• T has assets with a basis of $100 (inside basis) and FMV of
$200.
• A pays T’s shareholders with A shares.
• T’s shareholders have a basis (outside basis) in T stock = $80.
15.518 Fall 2002
Session 21
Normal “B” Reorganization - Results
�T Corp
• No gain or loss on the exchange
• T’s basis in
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