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AC553_Chapter_17 - Chapter 17 Corporate Reorganizations...

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Chapter 17 Corporate Reorganizations ©2011 CCH. All Rights Reserved. 4025 W. Peterson Ave. Chicago, IL 60646-6085 1 800 248 3248 www.CCHGroup.com
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CCH Federal Taxation Comprehensive Topics 2 of 9 Chapter 17 Exhibits 1. Type A Reorganization 2. Type B Reorganization 3. Type C Reorganization 4. Type D Reorganization 5. Type E Reorganization 6. Type F Reorganization 7. Type G Reorganization Chapter 17, Exhibit Contents
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CCH Federal Taxation Comprehensive Topics 3 of 9 Corp. A Corp. B Corp. A Parent Corp. B Subsidiary Corp. A Corp. B Corp. C Corp. B Parent Corp. A or Corp. C Subsidiary New Corp. C Corp. B Corp. B Corp. A controlled by Corp. B merges into merges into (“downstairs merger”) consolidates with acquires, for part of B’s stock, substantially all assets of, AND, as part of transaction, merges with to form Type A Reorganization Source: CCH Federal Tax Guide Reports (Vol. 1A 2000) ¶12,324. and OR OR OR Continuing Corporation Parties Parties Chapter 17, Exhibit 1
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CCH Federal Taxation Comprehensive Topics 4 of 9 Corp. A Corp. B Corp. B Corp. C in control of A Corp. A in control of B Corp. A Parent Corp. A controlled by Corp. C transfers its voting stock for
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