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A financial holding company may not acquire or control merchant banking investments under this subpart unless the financial holding company qualifies under at least one of the following paragraphs:
Section 355(e) will only apply to a distribution that is part of a "plan" pursuant to which a person or persons acquire a 50-percent or greater interest in the distributing or any controlled corporation.
ING to Acquire Origenes AFJP and Origenes Seguros de Retiro 27
The appellate court reasoned that the taxpayer's sale of shares for cash was entered into before and without prior knowledge of Churchill's intention to acquire all of Bruce Company's stock.
Specifically, the QSP-SFVS exception provides that the acquiring corporation's use of consideration other than solely the acquiring corporation's voting stock to acquire the target in a QSP "will not prevent the subsequent transfer of [the target's] assets from satisfying the solely-for-voting-stock requirement for purposes of determining if the transfer of [the target's] assets qualifies as a [C reorganization]" (Regs.
The Rights will become exercisable only if a person or group acquires 15% or more of FFIC's common stock (an "Acquiring Person"), or commences a tender or exchange offer which, if consummated would result in the person or group becoming an Acquiring Person.
D agreed to acquire Corporation T's assets in a statutory merger.
The Rights are not being distributed in response to any specific effort to acquire control of the Company.
The program is designed to acquire undervalued retail opportunities on standalone sites or as part of commercial projects, and represents one of several initiatives to add incremental value to the Company's core Manhattan office property investment portfolio.
In 1982, La Crosse was formed to acquire the assets of Rubber Mills.
368(a)(1)(C), an acquiring corporation must acquire substantially all of the properties of a target in exchange solely for its voting stock (or solely for voting stock of its parent).