nontaxable reorganization

См. также в других словарях:

• consolidation — Act of consolidating, or the status of being consolidated. Unification of two or more actions. See consolidation of actions. In the civil law, the union of the usufruct with the estate out of which it issues, in the same person; which happens… …   Black's law dictionary

• consolidation — Act of consolidating, or the status of being consolidated. Unification of two or more actions. See consolidation of actions. In the civil law, the union of the usufruct with the estate out of which it issues, in the same person; which happens… …   Black's law dictionary

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• boot — Term used in tax accounting to describe cash or property other than property qualifying as such for nonrecognition in an exchange of like kind of property under I.R.C. No. 1031. As used in connection with reorganization, includes anything… …   Black's law dictionary

• boot — Term used in tax accounting to describe cash or property other than property qualifying as such for nonrecognition in an exchange of like kind of property under I.R.C. No. 1031. As used in connection with reorganization, includes anything… …   Black's law dictionary