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.

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.

After the merger with Monighan in 1946, Bucyrus began producing much larger machines using the Monighan walking mechanism such as the 800 ton 650-B which used a 15-yard bucket.

A second mechanism to generate the same type of explosion is the merger of two white dwarfs.

That breach was healed 20 years later by merger of the American Federation of Labor and the Congress of Industrial Organizations.

The transaction presumably would have qualified under section 368(a)(1) as a contractual reorganization, followed by a section 332 liquidation, but not under section 368(a)(1) as a statutory merger of consolidation.

Revenue Ruling 54-17 provides that if the corporation against which a tax was assessed has since been liquidated by merger with a successor corporation, a claim for refund should be filed by the successor in the name and on behalf of the corporation which paid the tax, followed by the name of the successor corporation.

Section 381(a) applies only to a transfer by liquidation of a subsidiary owned to the extent of at least 80 per cent, a statutory merger or consolidation, an acquisition of substantially all a corporation's assets solely in exchange for voting stock, or a change of identity, form, or place of organization.

Central was rebuffed by the other two railroads in previous attempts to make it a three-way merger.

# Bank doesn't have enough shares to allow everyone to trade in their shares-first choice falls to person causing the merger, followed by other players in order around the table in the order of play.

It was formed in 1977, by a merger of the Australia Party and the New Liberal Movement, after having secured former Liberal minister Don Chipp as a high-profile leader .< ref >

A merger between the two leagues was sought by the senior league and announced in 1966, but was not finalized until 1970.

Founded by a merger arranged by the Fascist regime in 1927, Roma have participated in the top-tier of Italian football for all of their existence but one season in the early 50s ( 1951 – 52 ).

The municipality Abdera was formed at the 2011 local government reform by the merger of the following 3 former municipalities, that became municipal units:

The school was founded by Walter Gropius in Weimar in 1919 as a merger of the Grand Ducal School of Arts and Crafts and the Weimar Academy of Fine Art.

During 1988, the Liberals formally merged with the SDP to form the Liberal Democrats, though a small splinter Liberal Party was formed in 1989 by former members opposed to the merger.

The Bakelite Corporation was formed in 1922 ( after patent litigation favorable to Baekeland ) from a merger of three companies: the General Bakelite Company which Baekeland founded in 1910, the Condensite Company, founded by J. W.

In East Germany after local election losses, a forced merger of political parties in the Socialist Unity Party (" SED "), followed by elections in 1946 where political opponents were oppressed.

Had the Bears won either championship, the club would have completed a championship three-peat – a feat completed only by the Packers ( twice ), although no team has done it since the AFL-NFL merger.

The UCC is by far the most diverse of the Reformed churches in the U. S. In the United Kingdom, the United Reformed Church was formed in 1972 by the merger of the Presbyterian and the Congregational churches, on presbyterian principles of union but within a continuing congregational regard for local diversity.

* Electronic Communications Committee ( ECC )-responsible for radiocommunications and telecommunications matters and formed by the merger of ECTRA and ERC ( European Radiocommunications Committee ) in September 2001

We must ask ourselves which of the two alternatives will help the commuter -- the two-way B. & O. - C. & O. merger, or the three-way New York Central - B. & O. - C. & O. merger.

Before the Civil War, Carnegie arranged a merger between Woodruff's company and that of George M. Pullman, the inventor of a sleeping car for first class travel which facilitated business travel at distances over.

* Loanwords that have a low central vowel in their language of origin, such as llama, pasta, and pyjamas, as well as place names like Gaza, tend to have rather than ( which is the same as due to the father – bother merger, see below ); this also applies to older loans like drama or Apache.

Due to the impending merger of the American Football League and the National Football League, which was due to take full effect in the season, Brown agreed to join the AFL as its tenth and final franchise.

The world's largest derivatives exchanges ( by number of transactions ) are the Korea Exchange ( which lists KOSPI Index Futures & Options ), Eurex ( which lists a wide range of European products such as interest rate & index products ), and CME Group ( made up of the 2007 merger of the Chicago Mercantile Exchange and the Chicago Board of Trade and the 2008 acquisition of the New York Mercantile Exchange ).

The compromise adopted by the Heads of State or Governments allowed a Member State not to apply the Directive to SEs formed from a merger, in which case the SE could not be registered in the Member State in question unless an agreement had been concluded between the management and employees, or that no SE employee had the right of participation before the formation of the SE.

The First National Exhibitors ' Circuit was founded in 1917 by the merger of 26 of the biggest first run cinema chains in the United States of America, eventually controlling over 600 cinemas, more than 200 of them so-called " first run " houses ( as opposed to the " second run " neighborhood theaters to which films moved when their first run boxoffice receipts dwindled ).

The FDP was founded on 11 December 1948 through the merger of nine regional liberal parties formed in 1945 from the remnants of the pre-1933 German People's Party ( DVP ) and the German Democratic Party ( DDP ), which had been active in the Weimar Republic.

Klein served as rabbi at Kadimoh Congregation in Springfield, Massachusetts from 1934 – 1953 ; Temple Emanu-El, Buffalo, New York, 1953 – 1968 ; Temple Shaarey Zedek, Buffalo, ( which was created from the merger of Emanu-El with Temple Beth David in 1968 ), 1968-1972.

The Winnington site, built in 1873 by the entrepreneurs John Tomlinson Brunner and Ludwig Mond, was also the base for the former the company Brunner, Mond & Co. Ltd. and, after the merger which created ICI, the powerful and influential Alkali Division.

Ashcroft was subsequently hired by the National Association of Broadcasters, which is strongly opposed to the merger.

Carl is the spelling variant he used for one company, C. Benz Söhne, he formed with his son Eugen after leaving the active management of his long standing company, but remaining on its board of directors for the rest of his life ( through its merger with Daimler Motoren Gesellschaft in which the two companies became Daimler-Benz ), and it is used for his autobiography by a recent publisher.

Astronomers do not know if the collision was simply a glancing blow or a prelude to a full-on merger, which would end with the two galaxies incorporated into one larger, probably elliptical galaxy.

The presence of British and other Commonwealth troops were crucial to Malaysia's security during the Malayan Emergency ( 1948 – 1960 ) and the Indonesian Confrontation ( 1962 – 1966 ), which was sparked by Malaya's merger with the British colonies of Singapore, Sarawak and North Borneo to form Malaysia in 1963.

* TinyMUSH 3. 0 through 3. 1 derive from a merger of TinyMUSH 2. 2. 5 and TinyMUX 1. 6, both of which ultimately derive from TinyMUD.