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LocalCo merges into HeirCo, a non-U.S. entity, in a transaction that would qualify as a "Type A" reorganization.
The resulting realized gain is tax-deferred under U.S. income tax law using §§ 351 and 368.
Schizophrenia
A severe mental disorder characterized by disturbances in thought, perception, and behavior, manifesting in symptoms like hallucinations and delusions.
Dopamine
A neurotransmitter involved in regulating mood, motivation, and reward, among other functions.
Parkinson Disease
A neurodegenerative disorder affecting movement, often characterized by tremors, stiffness, and balance difficulties.
Glutamate
An important neurotransmitter in the brain involved in learning and memory, acting as a key excitatory molecule in the central nervous system.
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