Examlex
A more than 50 percentage point ownership shift evoking the § 382 limitations can occur with a "Type E" reorganization when the shareholders exchange their shares for bonds.
Credit Instrument
A legal document representing a promise to pay a specified sum of money to the holder under agreed conditions, such as bonds, notes, or bills.
Indebtedness
The condition of owing money, often as a result of borrowing for business or personal needs.
Legal Document
A document that states some contractual relationship or grants some right, serving as official evidence of an agreement.
Business Transaction
An economic event or activity that changes an entity's financial statements, involving the exchange of goods, services, or funds between two or more parties.
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