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Reincorporate
(redirected from reincorporations)

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Re`in`cor´po`rate
v. t.1.To incorporate again.


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Second, the liquidation-reincorporation doctrine developed out of a long line of arguments set forth by the IRS and adopted by the courts to recharacterize liquidations followed by reincorporations as D reorganizations--even when the transaction at issue did not satisfy the technical requirements for such treatment (see, e.
If anything, we expect its cost advantages to attract, rather than deter, reincorporations.
reorganizations under section 368(a)(1)(E)); (10) reincorporations of corporations in a different state (e.
 
 
 
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