There is a workable alternative to this potentially dangerous and harmful C. & O. - B. & O. merger scheme '' --

However, there is a more profound consideration to this proposed merger than profit and loss.

A clearly recognized exception is a statutory merger or consolidation.

A tax-free reorganization not complying with the merger or consolidation statutes of the states involved is difficult to fit into an `` operation of law '' mold.

Furthermore, in a C reorganization the continuing interest of stockholders of the corporation which paid the tax must be greater than is necessary in a statutory merger, to which the statute is clearly inapplicable.

In the rare case where a corporation's only substantial asset, or its most important one, is a claim for refund, perhaps its transfer should not be permitted, whether the reorganization takes the form of a statutory merger or of the acquisition of assets for stock.

The potato chip industry these days is growing, not only as a result of population increase and public acceptance of convenience foods, but also because of a combination of circumstances that has led to growth by merger.

* 1998 – Travelers Group announces an agreement to undertake the $ 76 billion merger between Travelers and Citicorp, and the merger is completed on October 8, of that year, forming Citibank.

* 1918 – The Royal Air Force is created by the merger of the Royal Flying Corps and the Royal Naval Air Service.

It needs to be clarified whether the ideal is union or link with ' Waheguru ' ( God ) or merger in God ( Hindu belief ).

* 1955 – The Canadian Labour Congress is formed by the merger of the Trades and Labour Congress of Canada and the Canadian Congress of Labour.

The merger is the mechanism by which the players compete.

By this rule, a tile is drawn whenever a merger is declared.

In academic use, an arbitrage involves taking advantage of differences in price of a single asset or identical cash-flows ; in common use, it is also used to refer to differences between similar assets ( relative value or convergence trades ), as in merger arbitrage.

The standard example is the stock of a company, undervalued in the stock market, which is about to be the object of a takeover bid ; the price of the takeover will more truly reflect the value of the company, giving a large profit to those who bought at the current price — if the merger goes through as predicted.

In the extreme case this is merger arbitrage, described below.

Also called risk arbitrage, merger arbitrage generally consists of buying the stock of a company that is the target of a takeover while shorting the stock of the acquiring company.

The bet in a merger arbitrage is that such a spread will eventually be zero, if and when the takeover is completed.

With three further mergers in each of 2009 and 2010, and a demutualisation and a merger in 2011, the current number of building societies is at 47.

It is the declared intention of the Interior Ministry to use the borough mechanism in order to facilitate municipal mergers in Israel, after a 2003 wide-reaching merger plan, which, in general, ignored the sensitivities of the communal settlements, and largely failed.

AZ was founded on 10 May 1967 as AZ ' 67, the result of a merger of Alkmaar ' 54 and FC Zaanstreek.

In 2012, Dalhousie announced a new Faculty of Agriculture, the result of a merger with the Nova Scotia Agricultural College.

Then in the early 1980s there were major changes in the Australian brewing industry, including the merger of Castlemaine ( Brisbane ), Swan ( Perth ) and Toohey's ( Sydney ) into a national brewing group, as a result of acquisitions by Perth entrepreneur Alan Bond.

The bright, blue knots indicate the hot, young stars that have recently ignited as a result of the merger.

The Antennae Galaxies are undergoing a collision that will result in their eventual merger.

The United Methodist Church was formed in 1968 as a result of a merger between the Evangelical United Brethren ( EUB ) and the Methodist Church.

* Paramount has TV and digital rights to some films in the Nelson Entertainment catalog, also as a result of the Viacom merger, including the Bill & Ted films – all other rights, including Nelson's later films and the copyright to Bill & Ted's Bogus Journey, reside with MGM ( several other Nelson films are owned by Paramount for TV and digital distribution through the Spelling merger, as Worldvision at one point had rights to some Nelson films as well );

Independent company Hollywood Classics now represents Paramount in the theatrical distribution of all the films produced by the various motion picture divisions of CBS over the years, as a result of the Viacom / CBS merger.

As a result of that merger, VISICU has become an indirect wholly owned subsidiary of Philips.

Financial synergy gained by the combined firm is a result of number of benefits which flow to the entity as a consequence of acquisition and merger.

TeliaSonera is the result of a 2002 merger between the Swedish and Finnish telecommunications companies, Telia and Sonera.

* As a result of the merger of several small oil companies, John D. Rockefeller's Standard Oil Company controls 84 % of the USA's oil and most American pipelines.

The result was often a merger of the two into a " district " ( e. g. Rotorua ) or a change of name to " district ' ( e. g. Waimairi ) or " city " ( e. g. Manukau City ).

As a result of AT & T's merger with SBC, and Verizon's merger with MCI, those telephone companies have an obligation to offer naked DSL to consumers.

In the U. S., the principal trade organization for securities dealers is the Securities Industry and Financial Markets Association, which is the result of the merger of the Securities Industry Association and the Bond Market Association.

In 1988, the Rio Grande's parent corporation, Rio Grande Industries, purchased Southern Pacific Transportation Company, and as the result of a merger, the larger Southern Pacific Railroad name was chosen for identity.

This may be the merger of binary neutron stars and perhaps specifically the development of resonance between the crust and core of such stars as a result of the massive tidal forces experienced in the seconds leading up to their collision, causing the entire crust of the star to shatter.

The corporation was originally formed as a result of the merger of WorldCom and MCI Communications, and used the name MCI WorldCom followed by WorldCom before taking its final name on April 12, 2003 as part of the corporation's emergence from bankruptcy.

A possible explanation for the rapid rotation of FK Comae stars is that they are the result of the merger of a ( contact ) binary.

Four more Canadian-based teams joined the fold in 1979 – 80 and 1980 – 81, three of them the result of the 1979 " merger " of the NHL and World Hockey Association, further increasing coverage.

The result of the acquisition and merger was the formation of World Chess Live, a new Internet chess server that merged features of both services.