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Tax Definition Of Reorganization: Mergers And Consolidations, Hugh B. Kuder Jr.
Tax Definition Of Reorganization: Mergers And Consolidations, Hugh B. Kuder Jr.
Michigan Law Review
In connection with income taxation, some importance is attached to the difference between mergers and consolidations. The difference may be of import in deciding whether or not income has been realized. Too, when the resulting corporation files a return, it may be necessary to determine whether it is the product of a merger or of a consolidation.