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 is a city in Bowie County, Texas, United States. The population was 1,769 at the 2000 census. It is part of the Texarkana, Texas - Texarkana, Arkansas Metropolitan Statistical Area. Its two area codes are 430 and 903. Its ZIP code is 75559. It is in the Central Time Zone. DeKalb was the birthplace of Bonanza star Dan Blocker, who played the character Hoss Cartwright on the popular NBC television Western. DeKalb is also the hometown of former major league baseball player Luke Walker.