The Meaning of "Active Business" for Purposes of Divisive Reorganizations

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T01:14:09.000
dc.date.accessioned 2020-06-29T22:53:52Z
dc.date.available 2020-06-29T22:53:52Z
dc.date.embargo 2017-11-01
dc.date.issued 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/lib.dr.iastate.edu/aglawdigest/vol15/iss15/1/
dc.identifier.articleid 1740
dc.identifier.contextkey 10982624
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol15/iss15/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3170
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
relation.isJournalIssueOfPublication c96cd6c7-41b9-4e80-8d60-25773cd3f364
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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