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Why Would the U

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Why would the U.S. Internal Revenue Service be concerned about a change of control of the spun-off business such that it might revoke its ruling that the spin-off satisfied the requirements to be tax-free?


Definitions:

Skewed

A distribution that is not symmetrical, with a majority of data points lying on one side of the mean.

Bimodal

A distribution with two different modes, or peaks, in a set of data, indicating two dominant frequencies or values.

Normal Distribution

Normal distribution, often called a bell curve, describes a symmetrical distribution of data where most values cluster around a central mean.

Outliers

Outliers are data points that differ significantly from other observations, often lying far outside the majority of a data distribution.

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