MKS Instruments Acquires Umetrics and Ion Systems 65
Thomas Industries Acquires Werner Rietschle GmbH 70
Section 355(e) applies to distributions that are part of a plan pursuant to which one or more persons acquire stock representing a 50-percent or greater interest in "the distributing corporation or any controlled corporation.
Is the distribution of C, however, a distribution that is part of a plan pursuant to which one or more persons acquire stock representing a 50-percent or greater interest in the distributing corporation or any controlled corporation?
American Wholesale Insurance Enters into Agreement to Acquire
AXA Canada Signs an Agreement to Acquire Citadel 53
Arla Foods Milk Partnership Members Acquire Stake in Arla Foods 154
Lactalis Enters into Agreement to Acquire Obory 155
Thus, despite ITT's two reorganization plans being separated in time by almost a year, the plans were considered as one since ITT persisted in developing a scheme to acquire Hartford.
Within the 6 months' period, corporation A acquires an additional 60 percent of the stock of corporation W solely for its own voting stock, so that it owns 90 percent of the stock of corporation W.
2001 - Alliant Techsystems (ATK) acquires
Thiokol for $2.
381(c)(1)(B) limit if a member of an acquiring group acquires
loss carryovers from a nonmember in a tax-free asset acquisition.