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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 ?
Large and multilayered organizations generally require a greater analysis of groups and sub-groups, each with its own series and sub-series, while smaller and simpler organizations are more readily suited to the fond more closely matching the CEO example given above with its few distinct functional groups, such as human resources, security, and facilities.
Each sub-series is forecasted separately using ANN and SVR in case of the hybrid MODWT-ANN and MODWT-SVR models, respectively.
Of course, the Witches sub-series provides the most material for gender analysis in Discworld.
k] (r, M)) is a complex and special "membership function" from the concept of fuzzy fractal, which describes the extent to which the sub-series in the processing unit satisfies self-similarity.
Soil Properties Series I Sub-series I-A Sub-series I-B [q.
6, Folder 4, Box 137, Sub-series Center for Inter-American Relations, Series 4, Rockefeller Brothers Fund, Rockefeller Foundation Archives, RAC.
The method comprises providing a first sub-series of disposable pant-like garments, which includes a first garment type in at least two different sizes designed to fit wearers in at least two different size ranges.
Like all recent Foreign Relations volumes in the Nixon-Ford sub-series, the emphasis of this volume is on policy formulation, rather than the implementation of policy or day-to-day diplomacy.
Instead of using the running-mean method, a Fourier transform was applied to 30-minutes sub-series of our filtered nocturnal data for the whole campaign.
Some units divide the serial numbers into sub-series for use as an expendable register, non-expendable register, and Class IX register.
BlockMaster's CRM Series header terminal blocks provide almost unlimited mating and polarizing capabilities with its multiple sub-series configurations, according to the company.
Following an evaluation of the collection's sub-series, the article will demonstrate the significance of the findings by analyzing a particular document, suggesting that the new NSC series offers researchers a unique opportunity to reconstruct the story of the Nixon-Kissinger dyad and their control of the foreign policy machinery between 1969 and 1974.