Corporate Tax Segment 7 CHARTS Tax-Free Reorganizations
Corporate Tax Segment 7 CHARTS Tax-Free Reorganizations
University of Leiden ? International Tax Center
May 2007
Professor William P. Streng University of Houston Law Center
4/30/2007
(c) William P. Streng - Corporate Tax
1
CORPORATE TAXATION
Corporate Reorganization Charts
Professor William Streng
4/30/2007
(c) William P. Streng - Corporate Tax
2
1
Merger - ?368(a)(1)(A)
Shareholders
A shares
Target
merger
Acquirer
4/30/2007
(c) William P. Streng - Corporate Tax
3
B Reorganization - Stock for Stock - ?368 (a)(1)(B)
Shareholders
A shares T shares
Acquirer
Target
4/30/2007
(c) William P. Streng - Corporate Tax
4
2
C Reorganization - Stock for Assets - ?368 (a)(1)(C)
Shareholders
A shares (in liquidation)
Target
4/30/2007
A shares assets
Acquirer
(c) William P. Streng - Corporate Tax
5
"A" Reorganization & Asset Dropdown - ?368(a)(2)(C)
Shareholders
Target
4/30/2007
(1) merger / assets
Acquirer
assets (2)
Subsidiary
(c) William P. Streng - Corporate Tax
6
3
"Parenthetical B" Reorganization
Acquirer
Shareholders
(1) T shares
A shares
A shares
Subsidiary (2)
Target
Target
4/30/2007
(c) William P. Streng - Corporate Tax
7
"Parenthetical C" Reorganization
Shareholders
Acquirer
(3)
Target Liquidation
4/30/2007
(2) assets
A shares
A shares (1)
Subsidiary
(c) William P. Streng - Corporate Tax
8
4
Forward Triangular Merger ?368(a)(2)(D)
Shareholders
A shares
Acquirer
Target
merger
Subsidiary
4/30/2007
(c) William P. Streng - Corporate Tax
9
Reverse Triangular Merger ?368(a)(2)(E)
Shareholders Target
A shares (2)
Acquirer
(1) A shares
merger
Subsidiary
4/30/2007
(c) William P. Streng - Corporate Tax
10
5
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