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Legal Definitions - F reorganization
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Definition of F reorganization
Definition: F reorganization is a type of corporate restructuring that involves a mere change in the identity, form, or place of organization of a corporation. It is a type of reorganization that is classified under the Internal Revenue Code as a way to improve a corporation's tax treatment.
Examples:
- A corporation changes its name or legal structure without changing its business operations.
- A corporation moves its headquarters to a different state or country.
These examples illustrate the definition of F reorganization because they involve a change in the identity or form of the corporation without affecting its business operations or assets. This type of reorganization is mainly done for tax purposes, as it allows the corporation to improve its tax treatment under the Internal Revenue Code.
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Simple Definition
F reorganization is a type of corporate restructuring that involves a simple change in the identity, form, or place of organization of a corporation. This means that the company is not merging with another company or transferring assets to another corporation. F reorganization is a way for a company to change its legal structure without affecting its operations or ownership. It is also a way to improve the company's tax treatment under the Internal Revenue Code.
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