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The situation that arises when a parent corporation organizes a subsidiary corporation, to which it transfers a portion of its assets in exchange for all of the subsidiary's capital stock, which is subsequently transferred to the parent corporation's shareholders.

When a spin-off occurs, the shareholders of the parent corporation are not required to surrender any of their parent corporation stock in exchange for the subsidiary's stock.

In the event that the distribution of stock to the parent corporation's shareholders amounts to a dividend, the distribution can be taxed pursuant to provisions of Income Tax statutes.

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In an interview with (http://www.trustedreviews.com/news/sledgehammer-eying-advanced-warfare-as-new-cod-sub-series) TrustedReviews , Sledgehammer Games revealed that they have put some thought in the possibility that "Call of Duty: Advanced Warfare" will become its own sub-series.
The heart of the book is section seven, which consists of a text edition (scored transliteration, German translation and commentary) of the third, fourth, and fifth sub-series of SA.GIG.
Thrasher, "Drug Addiction and Adolescent Behavior (Study Completed July 5, 1929)" (typescript), 15, 28, file 128, box 3, sub-series 1, series III, Bureau of Social Hygiene.
PTC also expects to issue approximately $182 million in senior revenue refunding bonds, sub-series A-1 of 2017.
PTC has issued $203.7 million in sub-series 2016A-1 new money subordinate lien revenue bonds.
Dividend rate per annum on the sub-series (2-A) redeemable in five years is 7.5 percent and that on sub-series (2-B) redeemable in the seventh year is 7.625 percent.
Assuming a successful remarketing of all of the Sub-Series 2017A Bonds, the Company will continue to own the remaining $400 million of the 2017 Bonds and has the right to convert and remarket them to investors at any time up to the 2037 maturity date.
The Zephyrus M GU502 seems to mark a fresh start for the Asus sub-series in that it now has a more compact and lightweight design, which enables full-blown CPU and GPU performance without any compromises.
The venture capital firm (http://loupventures.com/industrial-robotics-outlook-2025/) Loup Ventures  predicts a smarter sub-series of robots increasingly could become a more popular option for manufacturers.
Earlier sub-series of her drawings have featured depictions of dancer limbs, Victorian postmortem portraits and excerpts from Ovid's Metamorphoses, a narrative poem that Aly has used as a major source in many of her performances and videos.
They come in 2 sub-series Part 1 and Part 2 - Part 1 includes standard to large compression springs from 3mm to 135mm dia.