reorganization

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re·or·gan·i·za·tion

 (rē-ôr′gə-nĭ-zā′shən)
n.
1. The act or process of organizing again or differently.
2. A thorough alteration of the structure of a business corporation.

re·or′gan·i·za′tion·al adj.

reorganization

(ˌriːɔːɡənaɪˈzeɪʃən) or

reorganisation

n
the act of organizing or the state of being organized again

re•or•gan•i•za•tion

(ˌri ɔr gə nəˈzeɪ ʃən)

n.
1. the act or process of reorganizing; state of being reorganized.
2. a restructuring of the financial management of a company, esp. following bankruptcy.
[1805–15]
re•or′gan•ize`, v.t., v.i. -ized, -iz•ing.
re•or′gan•iz`er, n.
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.reorganization - the imposition of a new organization; organizing differently (often involving extensive and drastic changes); "a committee was appointed to oversee the reorganization of the curriculum"; "top officials were forced out in the cabinet shakeup"
organization, organisation - the act of organizing a business or an activity related to a business; "he was brought in to supervise the organization of a new department"
2.reorganization - an extensive alteration of the structure of a corporation or government; "after the takeover there was a thorough reorganization"; "the reorganization was prescribed by federal bankruptcy laws"
revision, alteration - the act of revising or altering (involving reconsideration and modification); "it would require a drastic revision of his opinion"
Translations
reorganizace
omlægningreorganisering
újjászervezés
endurskipulagning
yeniden düzenleme

reorganization

[ˈriːˌɔːgənaɪˈzeɪʃən] Nreorganización f

reorganization

[riˌɔːrgənaɪˈzeɪʃən] reorganisation (British) nréorganisation f

reorganization

nNeu- or Umorganisation f; (of furniture, books)Umordnung f; (of work, time)Neueinteilung f; (of essay)Neuaufbau m; (of one’s life)Neueinteilung f, → Umorientierung f

reorganization

[ˌriːˌɔːgəˌnaɪˈzeɪʃn] nriorganizzazione f

reorganize,

reorganise

(riːˈoːgənaiz) verb
to organize differently; to put in a different order. We'll have to reorganize our filing system.
reˌorganiˈzation, reˌorganiˈsation noun
References in periodicals archive ?
Topics include: the nature of bankruptcy and insolvency proceedings, taxation of bankruptcy estates and debtors, corporate reorganizations, use of net operating losses, tax consequences to creditors of loss from debt forgiveness, and more.
The economic landscape, with its corporate reorganizations, has highlighted the importance of the basis study to the taxpayer.
Bloom, JD, LLM, a partner and tax attorney with WRH Partners, Morristown, New Jersey, discusses corporate reorganizations.
Given growing concerns about potential environmental infractions, this agency is likely to become even more visible in corporate reorganizations.
368, issued in September 2005, provide taxpayers flexibility in satisfying the continuity of interest (COI) requirement for certain corporate reorganizations.
Participants heard an update on interest deductibility from Paul Lynch, Director of CCRA's Financial Industries Division; a discussion of tax-deferred reorganization with Mark Symes, Manager of CCRA's Corporate Reorganizations Section; and practical issues and solutions in transfer pricing by Mara Praulins, Director of CCRA's International Tax Operations Division.
While the decision led to a great deal of discussion and analysis within corporate tax circles, the court's holding is in fact nothing more than the continuous application of the economic-substance, business-purpose and sham-transaction doctrines to corporate reorganizations.

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