Corporate Tax Planning: Mergers, Acquisitions and Reorganizations
by Greenstein, Rogoff, Olsen & Co., LLP
In today's ever-changing business world, a corporation often needs to reconstruct
its form for economic survival and growth. These corporate divisions and combinations
usually involve exchanges of stock and property, and normally would be taxable transactions.
However, Congress enacted certain provisions that allow for non-recognition of gain
or loss in certain types of corporate reorganizations to ensure that the tax laws
would not impede corporate realignments.
This manual discusses the Patterns and requirements for non-taxable corporate reorganization.
Greenstein, Rogoff, Olsen & Company can help Saving Tax in reconstructing your
• General Rules for
• Accepted Patterns
for Corporate Reorganization
of Accepted Patterns of Reorganization
• Details of Patterns