id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-9799	Maxey, Bryce	CONGLOMERATE SPIN-OFFS: WHETHER U.S. TAX LAW INHIBITS DECONGLOMERATION	2022	29	.pdf	application/pdf	14805	630	48	Many thanks to Gary Mandel for his invaluable guidance and feedback in overseeing this Note, to Paul Oosterhuis for helping me understand the tax consequences associated with conglomerate spin-offs in the cross-border context, to Rick D’Avino for providing me with a solid foundation in corporate tax law, and to Professor Jeffrey N. Gordon for his help in developing this topic. To qualify for tax-free treatment under section 355, the transaction must satisfy two common law requirements: corporate business purpose and continuity of interest.	cache/taxlaw-9799.pdf	txt/taxlaw-9799.txt