Treas. Reg. § 1.368-2(g) (tax-free reorganization “must be undertaken for reasons germane to the continuance of the business of a corporation a party to the reorganization”). See also ▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇▇▇, ▇▇▇ ▇.▇. ▇▇▇ (1935).
Appears in 2 contracts
Sources: Agreement and Plan of Merger (CenterState Bank Corp), Agreement and Plan of Merger (National Commerce Corp)