In order for a tax-free reorganization to be possible, two basic. conditions must be satisfied. First, at least 40% of the value of the total. consideration paid to Shareholders must be in the form of stock of. Acquiring (or in some cases stock of a parent of Acquiring).6 In other.
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DeKalb County was formed in 1837 from land in Cannon, Warren and White counties. Historian Will T. Hale believes that the first settlers in the county were at Liberty and came from Maryland in 1797. If so, Adam Dale was the first settler.