. . . "A Reverse Morris Trust in United States law is a transaction that combines a divisive reorganization (spin-off) with an acquisitive reorganization (statutory merger) to allow a tax-free transfer (in the guise of a merger) of a subsidiary. It may be especially useful when one publicly-traded C-corporation wants to sell an asset of at least $1 billion to another publicly-traded C-corporation."@en . . . . . . . . . . . . "1123436917"^^ . . . . . . . "A Reverse Morris Trust in United States law is a transaction that combines a divisive reorganization (spin-off) with an acquisitive reorganization (statutory merger) to allow a tax-free transfer (in the guise of a merger) of a subsidiary. It may be especially useful when one publicly-traded C-corporation wants to sell an asset of at least $1 billion to another publicly-traded C-corporation."@en . . . . . . . . . . . . . . . . . . . "10557215"^^ . . . . . . . . . . "9003"^^ . "Reverse Morris Trust"@en . .