Acquisition of one company in which the acquiring company uses its own voting common stock for purchase. In a type B reorganization, no more than 20 percent of the exchange can be made in cash, with at least 80 percent paid by voting stock.
Related information about type B reorganization:
- Tax Free Acquisitions - AccountingTools
A type “B” reorganization is governed by paragraph B of Section 368(a)(1) of the IRC. The paragraph is as follows: “The acquisition by one corporation, ...
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Definition of type B reorganization: Acquisition of one company in which the acquiring company uses its own voting common stock for purchase. In a type B ...
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With Revenue Procedure 2011-35 issued May 31, the Service updated and revised methods by which an acquiring corporation may establish its basis in the ...
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Brian J. Moran, Taxation—Use of Cash in Type B Reorganization.—Turnbow v. .... ment in the transaction precluded the finding of a type B reorganization since ...
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A Type B reorganization is the acquisition of one company's stock by another corporation, with the acquired company becoming a subsidiary of the acquiring ...
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Type B Reorganization. An acquisition of the stock of the target ...