Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
corporate transaction structure
|
| gptkbp:commonIn |
gptkb:United_States
|
| gptkbp:enables |
merger with external company
tax-free spin-off |
| https://www.w3.org/2000/01/rdf-schema#label |
reverse Morris trust
|
| gptkbp:introducedIn |
1990s
|
| gptkbp:involves |
gptkb:subsidiary
parent company third-party company |
| gptkbp:namedAfter |
Morris Trust
|
| gptkbp:regulates |
Internal Revenue Code Section 355
|
| gptkbp:relatedTo |
Morris trust
|
| gptkbp:usedFor |
corporate divestitures
tax-free mergers |
| gptkbp:bfsParent |
gptkb:International_Flavors_&_Fragrances_(Nutrition_&_Biosciences_merger)
|
| gptkbp:bfsLayer |
7
|