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" ... the approval or disapproval of any corporate merger or consolidation, recapitalization, reclassification, liquidation, dissolution, sale of substantially all assets of a trade or business, or such similar transaction as the Secretary may prescribe... "
Description of Tax Bills (S. 1239, S. 1821, S. 2078, S. 2409, S. 2484, S ... - Page 10
1988 - 31 pages
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United States Code, Volume 4

United States - 1988 - 1290 pages
..."employer securities" and "any corporate matter which involves the voting of such shares with respect to the approval or disapproval of any corporate merger...liquidation, dissolution, sale of substantially all assets of a trade or business, or such similar transaction as the Secretary may prescribe in regulations"...
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Going Private

Arthur M. Borden, Joel A. Yunis - 1982 - 1662 pages
...through only with respect to corporate matters that involve the voting of such shares with respect to the approval or disapproval of any corporate merger...recapitalization, reclassification, liquidation, dissolution, or sale of substantially all assets of a trade or business.54 The use of an ESOP impacts the parties...
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Miscellaneous Tax Bills--1988: Hearing Before the Subcommittee on Taxation ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1989 - 424 pages
...a class of securities that is required to be registered under the Securities Exchange Act of l934. An ESOP that is maintained by an employer that has...In general In general, the bill would provide that (l) a plan will not be qualified as an ESOP unless the establishment of the plan is approved by a majority...
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