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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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References in periodicals archive ?
Of course, the Witches sub-series provides the most material for gender analysis in Discworld.
Folder 1, Box 137, Sub-series Center for Inter-American Relations, Series 4, Rockefeller Brothers Fund, Rockefeller Foundation Archives, RAC.
6) SSMA, Series 9, "Obituaries," and SSMA, Series 3, Sub-series 4, #4, "Sisters' Ministries.
to his father, July 5, 1957 (Hays Supplementary Papers, Series One, Sub-Series One, Box Two, File Eleven.
In October/November 1942, excavations were undertaken in Galeata near Forli, with the aim of uncovering the site of the presumed hunting lodge of the Goth king Theodoricus (BArch, fonds BDC, personal file Fuchs, sub-series Ahnenerbe, fol.
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.
THIS series has been satisfying power-crazed megalomaniac gamers since 1995, and the Red Alert sub-series is recognised as the most enjoyable.
NATO science for peace and security series, sub-series E: Human and societal dynamics; v.
This increase was primarily attributable to an increase in development costs associated with our ANA59X sub-series of compounds.
It builds on the Beitrage zur altagyptischen Konigsideologie sub-series of Agypten und Altes Testament 36.
Murphy, 21 July 1913, file: 197, box 9, sub-series 2, series III, Bureau of Social Hygiene, RFA.