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  • noun

Synonyms for spin-off

a product made during the manufacture of something else

References in periodicals archive ?
Some scholars have studied the influence of relatedness between the corporate spin-off and the incumbent, on sales growth in the corporate spin-off (e.
We examine a different aspect of spin-offs, that is, whether or not an outside investor purchases a substantial equity stake in the newly created firm at or around the spin-off date.
Shane considers this alternative when he discusses the kind of technologies that are best for spin-off activities.
The IRS has also stated it will no longer issue supple mental letter rulings under section 355 unless the request represents a significant issue, adding a change in circumstances after the spin-off will ordinarily not represent significant issue.
Although the IRS has been issuing additional guidance via published rulings, taxpayers should still obtain a letter ruling before undertaking a spin-off.
UCG has put nearly $25 million of its own money into its two spin-off companies APE and Tech Target.
Notwithstanding the compelling corporate business objectives of Fortune Brands' spin-off of Gallaher, the transaction probably would not have been undertaken had the proposed regulation been finalized before the deal was concluded.
355(d) disqualifies a spin-off if, immediately thereafter, any person owns "disqualified stock" constituting 50%-or-more ownership in either the parent (Distributing) or the spun-off subsidiary (Controlled).
By combining a tax-free spin-off distribution under section 355 with a subsequent acquisition of either the distributing or controlled corporation by way of one of the methods for taxfree reorganizations (e.
For example, in a spin-off, the original option no longer has the economic value it had prior to the restructuring, because the entities have been separated and the sum of the separate economic parts may not equal the original economic whole.
The IRS recently released a nonacquiescence in a Tax Court decision regarding a spin-off (AOD 1998-007).
Usually, the amount of tax at risk, the size and complexity of the transaction, and the presence of public shareholders require obtaining an advance ruling from the Internal Revenue Service when the taxDaver is planning a spin-off.