Party to a Reorganization [Corporate Reorganization] Law and Legal Definition
According to 26 USCS § 368 [Title 26. Internal Revenue Code; Subtitle A. Income Taxes; Chapter 1. Normal Taxes And Surtaxes; Subchapter C. Corporate Distributions And Adjustments; Part Iii. Corporate Organizations And Reorganizations; Subpart D. Special Rule; Definitions], a party to a reorganization includes--
“(1) a corporation resulting from a reorganization, and
(2) both corporations, in the case of a reorganization resulting from the acquisition by one corporation of stock or properties of another.”
Legal Definition list
- Party to a Reorganization [Corporate Reorganization]
- Party Raiding
- Party Platform
- Party of the Second Part
- Party of the First Part
- Party to the International Criminal Court
- Party Walls
- Parum Cavisse Videt
- Pass for Cause
- Pass-on Defense
- Pass-Through (Public Property)
