IRS ruling interprets reorganization definition.
The Tax Adviser › Vol. 33 Nbr. 3, March 2002
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IRS ruling interprets reorganization definition.
The IRS ruled that if, pursuant to an integrated plan, a newly formed wholly owned subsidiary of an acquiring corporation merges into a target, followed by the target's merger into the acquiring corporation, the transaction would be a single statutory merger of the target into the acquiring corporation that qualifies ...
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