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