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Divisive Reorganizations

By: Henry B. Reiling and Kevin Wall
  • Format:Print
  • | Pages:4
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Abstract

The note (1) describes "spin-offs" and "split-offs," (2) summarizes the requirements to qualify for tax postponement, and (3) identifies the public policy considerations justifying this favorable treatment.

Keywords

Business Units; Restructuring; Policy; Taxation

Citation

Reiling, Henry B., and Kevin Wall. "Divisive Reorganizations." Harvard Business School Background Note 209-042, August 2008.

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