Corporate Reorganizations.
| Autor: | Bogaard, John F. |
|---|---|
| Zdroj: | Journal of Corporate Taxation; Fall77, Vol. 4 Issue 3, p251, 12p |
| Abstrakt: | Discusses the significance of the case Aetna Casualty and Surety Co. vs. United States, to the definition of corporate reorganization. Type 'F' reorganization as defined in Section 368(a)(1) of the US Internal Revenue Code (IRC); Description of the Aetna plan of reorganization; Scope of the term 'party to a reorganization,' as provided in section 368 (b) of the IRC. |
| Databáze: | Supplemental Index |
| Externí odkaz: |
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