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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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In the corporate tax context of Subchapter C, the term "reorganization" is a statutory term of art. Rather than provide a general definition, Congress attempted to provide precise definitions tor the term "reorganization" in §368(a)(1) wiht an exclusive list of seven specific types of transactions that will be considered "reorganization". Subparagraphs (A) through (G) of §368(a)(1) each provide a description of particular reorganization transaction.
Although the §368(a)(1) reorganization definition contains seven distinct transactions, these distinct transactions fit loosely into three general categories. The first general category is the acquisitive reorganization. In an acquisitive reorganization, the purchasing or acquiring corporation acquires control over or combines with another corporation, usually referred to as the target corporation.
In contrast to the acquisitive reorganization in which two or more corporations are combined, the second major category of reorganizations defined by §368(a)(1) is the divisive reorganization in which one corporation is divided into two or more corporate enterprises in a spin-off, split-off or some other form of division. most of these transactions are accomplished using §368(a)(1)(D).
The most frequently cited policy reason for the tax-free reorganization rules is that the exchange represents a "mere change in form" of the shareholders' interest in the business enterprise. The participants to a reorganization arguably have not "cashed out" on their investment; rather they have substituted one investment in the business enterprise for a similar investment in the same or related business enterprise
Simply fitting within one of the apparently precise definitions in §368(a)(1) will not be enough to classify a transaction as a tax-free reorganization. Perhaps more than in any other area of Subchapter C, the courts have added, and Treasury Department regulations confirm, additional requirements necessary to achieve "reorganization" status.
Under general federal income tax principles, realized gains and losses must be recognized for tax purposes unless the Code provides an explicit nonrecognition rule. The basic rational for these rules is that a transaction that merely changes the form of a taxpayer's investment should not yet be considered a taxable event. The usual corollary to such nonrecognition rule is a substituted basis provision designed to assure that the gain or loss left unrecognized will be preserved for the future.
Although the §368(a)(1) reorganization definition contains seven distinct transactions, these distinct transactions fit loosely into three general categories. The first general category is the acquisitive reorganization. In an acquisitive reorganization, the purchasing or acquiring corporation acquires control over or combines with another corporation, usually referred to as the target corporation.
In contrast to the acquisitive reorganization in which two or more corporations are combined, the second major category of reorganizations defined by §368(a)(1) is the divisive reorganization in which one corporation is divided into two or more corporate enterprises in a spin-off, split-off or some other form of division. most of these transactions are accomplished using §368(a)(1)(D).
The most frequently cited policy reason for the tax-free reorganization rules is that the exchange represents a "mere change in form" of the shareholders' interest in the business enterprise. The participants to a reorganization arguably have not "cashed out" on their investment; rather they have substituted one investment in the business enterprise for a similar investment in the same or related business enterprise
Simply fitting within one of the apparently precise definitions in §368(a)(1) will not be enough to classify a transaction as a tax-free reorganization. Perhaps more than in any other area of Subchapter C, the courts have added, and Treasury Department regulations confirm, additional requirements necessary to achieve "reorganization" status.
Under general federal income tax principles, realized gains and losses must be recognized for tax purposes unless the Code provides an explicit nonrecognition rule. The basic rational for these rules is that a transaction that merely changes the form of a taxpayer's investment should not yet be considered a taxable event. The usual corollary to such nonrecognition rule is a substituted basis provision designed to assure that the gain or loss left unrecognized will be preserved for the future.
목차
Ⅰ. 문제의 소재
Ⅱ. 조세원칙과의 관련
Ⅲ. 조직재편의 유형
Ⅳ. 취득적 조직재편
Ⅴ. 분할적 조직재편
Ⅵ. 조세속성의 승계
Ⅶ. 비과세요건의 본질
Ⅷ. 결론
〈참고문헌〉
〈Abstract〉
참고문헌 (0)
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