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  2. Reverse Morris Trust - Wikipedia

    en.wikipedia.org/wiki/Reverse_Morris_Trust

    The former subsidiary (now owned by the parent company's shareholders, but separate from the parent company) then merges with a target company to create a merged company. Under Internal Revenue Code section 368(a)(1)(A), this transaction could be largely tax-free if the former subsidiary is considered the "buyer" of the target company. The ...

  3. Internal Revenue Code section 355 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    The landmark case that has been used to determine active trade or business requirement is Estate of Lockwood v. Commissioner, 350 F.2d 712. Other relevant sources are Revenue Ruling 2003-38, which entails whether an expansion of a corporation's business constitutes a new or continuing business under Reg. 1.355-3(b)(3)(ii).

  4. State of the City address - Wikipedia

    en.wikipedia.org/wiki/State_of_the_City_address

    The timing, venue and purpose of a State of the City Address can vary significantly depending on local history and practice. Most State of the City Addresses are held early in the calendar year, but some mayors deliver their address as late as December of each year. In many American and Canadian cities, by law or tradition, the State of the ...

  5. Louisiana Power & Light Co. v. City of Thibodaux - Wikipedia

    en.wikipedia.org/wiki/Louisiana_Power_&_Light_Co...

    The company, a Florida corporation, challenged the city's authority to condemn only a part of a utility system. The case was originally brought in the Louisiana state courts, but then removed to the United States district court on the grounds of diversity of citizenship, the petitioner being a Florida corporation. [1]

  6. List of United States Supreme Court cases, volume 368

    en.wikipedia.org/wiki/List_of_United_States...

    This page was last edited on 13 September 2023, at 02:33 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike 4.0 License; additional terms may apply.

  7. Kansas City Power and Light Company - Wikipedia

    en.wikipedia.org/wiki/Kansas_City_Power_and...

    The art deco Kansas City Power and Light Building was the former headquarters of the company and was the tallest building west of the Mississippi until 1942, tallest in Missouri until 1976 and tallest in Kansas City until 1986 and is the namesake of the downtown Kansas City Power & Light District Barack Obama in front a KCP&L truck on July 8, 2010, at the Smith Electric Vehicles plant at ...

  8. City Water, Light & Power - Wikipedia

    en.wikipedia.org/wiki/City_Water,_Light_&_Power

    City Water, Light & Power (CWLP) is the largest municipally owned utility in the U.S. state of Illinois. [5] The utility provides the city of Springfield, Illinois , with electric power from one coal-fired boiler at the Dallman Power Plant .

  9. List of public utilities in Arkansas - Wikipedia

    en.wikipedia.org/wiki/List_of_public_utilities...

    Hope Water & Light Company Municipal Jonesboro City Water & Light Company Municipal Mississippi County Electric Cooperative: Cooperative North Arkansas Electric Cooperative: Cooperative North Little Rock Electric Department Municipal Oklahoma Gas & Electric: Investor owned: Osceola Municipal Light & Power: Municipal 1912 Ouachita Electric ...