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Is The Difference Between Internal Revenue Code Section 368 And The Different Types Of Corporate Reorganizations

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Throughout my internship at PricewaterhouseCooper, I completed a number of different projects. There was one project that had a strong relation to internal revenue code §368. I was instructed to create a diagram of a reorganization of a company. The purpose of the reorganization was to create a way for the company to reduce their taxes by reorganizing the company in a more economically efficient way. In this paper, I will take a closer look at internal revenue code §368 and the different types of corporate reorganizations. A REORGANIZATION Code section §368(a)(1) defines reorganizations A through G in general. §368(a)(1)(A) is a “statutory merger or consolidation.” This is the only type of reorganization that allows for a significant amount

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