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The subsidiary does not recognize gain on the distribution of any appreciated assets to the parent, which is an exception to the general rule of Section 311(b) that treats a corporate distribution of appreciated assets as a sale.
FORBES: Tax Court Holds S Corporation Shareholders Liable for $30 Million Tax Deficiency
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Strictly speaking, a spinoff is the gratis distribution of all the shares in a subsidiary to shareholders of the parent.
FORBES: A Different Spin
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"We have this theory that if we get content on multiple platforms and devices, it gives kids and families a chance to reinforce and experience the curriculum multiple times, " says Terry Fitzpatrick, executive vice president of content and distribution for Sesame Workshop, who emphasizes videos are best co-viewed with child and parent.
NPR: 'Sesame Street' Nears 1 Billion Views On YouTube
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Persistent poverty is most acute among single-parent households: 29% of those in the bottom 30% of the income distribution in 1991 stayed there for the next five years, a higher proportion than for any other household type.
ECONOMIST: Labour��s crusade
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In a tax-free distribution, shareholders will get one share of Phillips 66 for every two shares they own in the parent company.
FORBES: As ConocoPhillips Spins Off Refining Assets, Think Twice Before Buying The New Phillips 66
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Craft brewers even a large publicly-trade one like Sam Adams parent Boston Beer Company already face hurdles competing with the biggest players at the distribution level.
FORBES: Justice Department Tries To Break Up Budweiser-Corona Marriage
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American Airlines, owned by parent AMR Corporation, has picked up an antitrust battle against Sabre Holdings, a global distribution system that provides flight data to third-party ticket agents and websites, saying its business practices are anti-competitive and not in the interest of the consumer.
FORBES: American Airlines Renews Antitrust Battle; Down 3% After Hours