Spin-Offs Are Not Taxed If the Shareholders of the Parent

question 58

Multiple Choice

Spin-offs are not taxed if the shareholders of the parent company are given at least:

• A)90% of the shares in the new company.
• B)80% of the shares in the new company.
• C)70% of the shares in the new company.
• D)60% of the shares in the new company.

---

Definitions:

Figure

In the context of perception, an object or shape that is distinguished from its background.

Ground

The solid surface of the Earth that serves as a foundational base for structures and landscapes.

White Spot

A descriptive term that can refer to a localized area of lighter pigmentation on the skin, or can be used in various contexts to indicate an anomaly or specific feature.

Perceptual Organization

The process by which the human brain interprets and organizes sensory information to form a coherent, unified view of the environment.