Acquisition of one company in which the acquiring company agrees to purchase 80 percent of the target's assets at fair market value. In a type C reorganization a tax liability may result if consideration other than stock is used in the acquisition of assets.
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stock). (3) Type C Reorganization—Target sells sub- stantially all of its assets for voting stock of Pur- chaser (at least 80% of purchase price must be in stock).