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  2. Internal Revenue Code section 355 - Wikipedia

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

    The three types of corporate divisions are commonly known as spin-offs, split-offs and split-ups. The spin-off involves a distribution of property to shareholders without the surrender of any stock, which thus resembles a dividend. The split-off resembles a redemption because the shareholders have relinquished stock of the distributing corporation.

  3. Are these Spin Offs Second Hand Goods? - AOL

    www.aol.com/news/2014-03-26-are-these-spin-offs...

    The spin-off is a time-honored corporate transaction. So it's not unusual that American Realty Capital Properties and Simon Property Group have plans to separate out some of their properties as ...

  4. Louisiana Flip N Move - Wikipedia

    en.wikipedia.org/wiki/Louisiana_Flip_N_Move

    Louisiana Flip N Move is the spin-off of Texas Flip N Move. [2] The show features professional home renovators who purchase older houses to flip for profit, in and around New Orleans, Louisiana. Like the original show, the show features a twist: at the auction, only the houses are sold (not the underlying land).

  5. Reverse Morris Trust - Wikipedia

    en.wikipedia.org/wiki/Reverse_Morris_Trust

    The parent company completes a spin-off of a subsidiary to the parent company's shareholders. Under Internal Revenue Code section 355, this could be tax-free if certain criteria are met. 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 ...

  6. A New 'House Hunters' Spin-Off Is Coming to HGTV with a ... - AOL

    www.aol.com/lifestyle/house-hunters-spin-off...

    The series kicks off with a back-to-back double episode premiere on March 21. Episode one with Mina Starsiak will premiere at 8 p.m. ET/PT with Chelsea and Cole DeBoer's episode immediately after ...

  7. Corporate spin-off - Wikipedia

    en.wikipedia.org/wiki/Corporate_spin-off

    A corporate spin-off, also known as a spin-out, [1] or starburst or hive-off, [2] is a type of corporate action where a company "splits off" a section as a separate business or creates a second incarnation, even if the first is still active. [3]

  8. Potential Sale or Spin-off of Victoria’s Secret Looms - AOL

    www.aol.com/potential-sale-spin-off-victoria...

    Victoria’s Secret is weighing its options as it moves closer to a separation from Bath & Body Works. Parent company L Brands said earlier this year that it would separate the two brands ...

  9. Divestment - Wikipedia

    en.wikipedia.org/wiki/Divestment

    In finance and economics, divestment or divestiture is the reduction of some kind of asset for financial, ethical, or political objectives or sale of an existing business by a firm. A divestment is the opposite of an investment. Divestiture is an adaptive change and adjustment of a company's ownership and business portfolio made to confront ...