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 corporation.

Outline

General Rules for Corporate Reorganization

Accepted Patterns for Corporate Reorganization

Classification of Accepted Patterns of Reorganization

Details of Patterns of Reorganization