Which of the following are non-taxable transactions?
A) Statutory stock merger or consolidation
B) Stock for stock merger
C) Stock for assets merger
D) Triangular reverse stock merger
E) All of the above

Question

Quizplus · Accepted Answer

In the context of U.S. federal income tax law, statutory mergers or consolidations, stock for stock mergers, stock for assets mergers, and triangular reverse stock mergers can all potentially qualify as non-taxable transactions under certain conditions specified in the Internal Revenue Code (IRC), particularly under sections 368(a)(1) and 354. These provisions allow for the deferral of tax on gains if specific requirements are met, making these transactions non-taxable from a federal income tax perspective.

Which of the Following Are Non-Taxable Transactions