A Section 338(h)(10) election is a nuanced and powerful provision within the Internal Revenue Code, designed to provide flexibility in the tax treatment of certain corporate acquisitions.

A Type D tax-free reorganization is a corporate restructuring mechanism under the U.S. Internal Revenue Code (IRC) that allows businesses to transfer assets between corporations without triggering immediate tax consequences.

DEXIT showing to be a possible exodus of US corporations from the once business friendly State of Delaware.

The world of antitrust law has come full circle. Over a century after the landmark breakup of Standard Oil, the United States government is again in court with a corporate giant—this time, Google.

Allowing one corporation to acquire substantially all the assets of another corporation in exchange for voting stock - tax-free treatment

Type B Tax-Free Reorganization - a stock for stock swap with no tax implications