Moretax-freereorganizations(英文版)(pdf17页)分析.pdfVIP

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