A type of tax free reorganization in which the acquiring company is permitted to use voting or nonvoting stock plus cash to purchase the target's assets.
Related information about type A reorganization:
- Tax Free Acquisitions - AccountingTools
A type “A” reorganization is governed by paragraph A of Section 368(a)(1) of the ... The Type A reorganization is not commonly used when valuable contracts ...
- Defer Taxes with the Type A Reorganization | CFA
Apr 24, 2009 ... Favorable tax treatment can be obtained through a transaction that qualifies as a type A reorganization.
- What is type A reorganization? definition and meaning
Definition of type A reorganization: A type of tax free reorganization in which the acquiring company is permitted to use voting or nonvoting stock plus cash to ...
- M&A - Tax Considerations - Tax Free Transactions - Type A
A Type A Reorganization is a statutory merger or consolidation that is described in paragraph A of Section 368(a)(1) of the Internal Revenue Code.
- Tax-Free Acquisitions
... three types of corporate acquisition structures that qualify as tax-free (or tax- deferred) reorganizations: Type "A" Reorganization (stock-for-assets acquisition) ...
- Mergers and Acquisitions - Reference For Business
In addition, in a type A reorganization, the acquiring corporation may choose not to purchase all the target's assets. In instances where at least 50 percent of the ...
- A Case Study In Income Tax Complexity: The Type A Reorganization.
I. INTRODUCTION One matter concerning the Internal Revenue Code on which all critics, taxpayers, practitioners, and government officials agree is that the ...
- business - Marquette Law Scholarly Commons
is a Type A reorganization even if the plan of merger permits a trans- feror to receive partly cash and partly stock or partly notes and partly stock. Such an ...