(B) reorganization
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 368 U.S. 337 - Turnbow v. Commissioner · 1961Most cited · 60 citing opinions
the term 'reorganization' means 'the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of at least 80 per centum of the * * * stock of another corporation.' This type of reorganization is commonly called a '(B) reorganization.