Contents
Chapter 1 Corporate Division: Uses and Abuses
Chapter 2 General Requirements for a Tax-Free Spin-Off or Split-Off
Chapter 3 Corporate Business Purpose
Chapter 4 Not Used Principally as a Device for Distributing Earnings and Profits
Chapter 5 The Trade or Business Requirements
Chapter 6 Continuity of Interest
Chapter 7 The Acquisition of Control of a Corporation Conducting a Business
Chapter 8 Corporate Division and a Related Reorganization
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