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Keywords: B reorganization
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Journal Articles
An Attempt to Distinguish Between a Section 351 Transfer and a B Reorganization
Available to Purchase
The ATA Journal of Legal Tax Research (2018) 16 (1): 17–38.
Published: 01 July 2018
... 351 is deemed to be controlling, then the basis in the stock received is required to be determined using the aggregate method. If the B reorganization rules are deemed to be controlling, then the basis in the stock received is required to be determined using the tracing method. The effect...
