Columbia subject headings:
Consolidation and merger of corporations--Taxation--United States.
Corporations--Taxation--Law and legislation--United States.
Tax planning--United States.
Harvard subject headings:
Consolidation and merger of corporations--Taxation--Law and legislation--United States.
Consolidation and merger of corporations--Taxation--United States.
Corporations--Taxation--Law and legislation--United States
Tax planning--United States.
Princeton subject headings: