Reorganization in the United States

Reorganization and Corporate Law

This section provides basic coverage of Reorganization in relation to U.S. state and federal corporate law. For comprehensive coverage, please visit the main entry.

Reorganization

In Legislation

Reorganization in the U.S. Code: Title 11, Chapter 11

The current, permanent, in-force federal laws regulating reorganization are compiled in the United States Code under Title 11, Chapter 11. It constitutes “prima facie” evidence of statutes relating to Bankruptcy (including reorganization) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Bankruptcy Reorganization of the US Code, including reorganization) by chapter and subchapter.

Resources

See Also

• Corporate Law

Resources

See Also

Administrative Agency; Administrative Law and Procedure; Executive Branch.

Bankruptcy.

Further Reading (Articles)

Reorganizations and tax attribute survival., The Tax Adviser; December 1, 2010; Svoboda, Ryan M.

A Call for Studying Reorganizations at the Micro-Level, Journal of Organizational Culture, Communications and Conflict; July 1, 2007; Spencer, Joe

Reorganization Is a Metaphor for Government Reform, The Public Manager; July 1, 2011; Posner, Paul L

One reorganization, two tax years, one practical solution., The Tax Adviser; July 1, 2011; Smith, Annette B.

Extendicare Announces Proposed Reorganization for the Spin-off of Assisted Living Concepts, Inc. and Conversion of Extendicare Inc. into a TSX listed REIT, CCNMatthews Newswire; May 31, 2006

The New Pre-Reorganization Continuity Of Interest Regulations., Mondaq Business Briefing; February 3, 2004; Silverman, Mark

Westaim enters into reorganization agreement valuing Westaim at $0.60 per share., Life Science Weekly; October 21, 2008

Variations on a D reorganization theme., The Tax Adviser; June 1, 2003; Madden, David

Tax-free reorganizations: new definition of continuity., The Tax Adviser; April 1, 1998; Galanis, William Shoji, Byron L.

Significant recent developments.(regulations on reorganization), The Tax Adviser; January 1, 2005; Schneider, Mark A. Nemeth, John Chui, Yidan

China Clarifies Tax Rules for Enterprise Reorganizations., Mondaq Business Briefing; August 20, 2010

Transactions subsequent to a “B” reorganization., The Tax Adviser; June 1, 1997; Bloom, Gilbert D.

Agency-Level Reorganization Can Work, The Public Manager; July 1, 2011; Lawrence, Paul R Abramson, Mark A

Small Business Reorganization and the SABRE Proposals / Response, Fordham Journal of Corporate & Financial Law; January 1, 2002; Gebbia-Pinetti, Karen M. Guzinski, Joseph A.

General overiew of tax-free reorganization transactions, Texas Banking; February 1, 1999; Brown, Sanford M Bopp, Gregory M

The use of “boot” in B-type reorganizations., Tax Executive; November 1, 1990; Knight, Ray A. Knight, Lee G.

China Issues New Tax Rules On Enterprise Reorganizations., Mondaq Business Briefing; May 20, 2009

Beware of “excess” liabilities in type A reorganizations., The Tax Adviser; May 1, 1995; Silvestri, Edith E.

Absolute Priority, Valuation Uncertainty, and the Reorganization Bargain, The Yale Law Journal; June 1, 2006; Baird, Douglas G. Bernstein, Donald S.

After The Bankruptcy: Fresh Start Accounting.(bankruptcy reorganization rules), Mondaq Business Briefing; July 31, 2009