Question: Indeed, sometimes 1 plus 1 does equal 1, at least in the merging and reorganization of corporations. As we see in the news frequently, one

Indeed, sometimes 1 plus 1 does equal 1, at least in the merging and reorganization of corporations. As we see in the news frequently, one company agrees to purchase another, or two companies decide to merge. What are some of the judicially created requirements that need to be met for a reorganization to receive tax-free treatment?

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