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Tax-Deferred Acquisitive Reorganizations for C Corporations
Frank; Mary Margaret; Hoffarth; AlexanderTechnical Note DARDEN-F-1863-EFinanceThis technical note outlines the general judicial requirements an acquisition must meet to qualify as a tax-deferred reorganization. The variation in the specific requirements that must be met to qualify for different types of tax-deferred (“A;” Forward Triangular “A;” Reverse Triangular “A;” “B;” and “C”) reorganizations are addressed. Finally; the specific tax consequences to the target’s shareholders and acquirer are outlined; and a numerical ...Starting at €8.20