The Meaning of "Active Business" for Purposes of Divisive Reorganizations Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-19T01:14:09.000 2020-06-29T22:53:52Z 2020-06-29T22:53:52Z 2017-11-01 2004-07-23
dc.description.abstract <p>The requirement of an “active business” is a key requirement for a successful, tax-free corporate reorganization. <sup>1 </sup>A distribution in conjunction with a reorganization must be motivated, in whole or substantial part, by one or more corporate business purposes. <sup>2 </sup>For farm and ranch reorganizations, the business purpose requirement is a central feature of a divisive reorganization.</p>
dc.identifier archive/
dc.identifier.articleid 1740
dc.identifier.contextkey 10982624
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol15/iss15/1
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title The Meaning of "Active Business" for Purposes of Divisive Reorganizations
dc.type article
dc.type.genre article
dspace.entity.type Publication
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