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Spin-Off
SPIN-OFFThe situation that arises when a parent corporation organizes a subsidiary corporation, to which it transfers a portion of its assets in exchange for all of the subsidiary's capital stock, which is subsequently transferred to the parent corporation's shareholders. When a spin-off occurs, the shareholders of the parent corporation are not required to surrender any of their parent corporation stock in exchange for the subsidiary's stock. In the event that the distribution of stock to the parent corporation's shareholders amounts to a dividend, the distribution can be taxed pursuant to provisions of income tax statutes. |
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"Spin-Off." West's Encyclopedia of American Law. 2005. Encyclopedia.com. 1 Jun. 2012 <http://www.encyclopedia.com>. "Spin-Off." West's Encyclopedia of American Law. 2005. Encyclopedia.com. (June 1, 2012). http://www.encyclopedia.com/doc/1G2-3437704118.html "Spin-Off." West's Encyclopedia of American Law. 2005. Retrieved June 01, 2012 from Encyclopedia.com: http://www.encyclopedia.com/doc/1G2-3437704118.html |
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spin-off
spin-off (also spin·off) • n. a byproduct or incidental result of a larger project: the commercial spin-off from defense research. ∎ a product marketed by its association with a popular television program, movie, personality, etc.: [as adj.] spin-off merchandising. ∎ a business or organization developed out of or by members of another organization, in particular a subsidiary of a parent company that has been sold off, creating a new company. |
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"spin-off." The Oxford Pocket Dictionary of Current English. 2009. Encyclopedia.com. 1 Jun. 2012 <http://www.encyclopedia.com>. "spin-off." The Oxford Pocket Dictionary of Current English. 2009. Encyclopedia.com. (June 1, 2012). http://www.encyclopedia.com/doc/1O999-spinoff.html "spin-off." The Oxford Pocket Dictionary of Current English. 2009. Retrieved June 01, 2012 from Encyclopedia.com: http://www.encyclopedia.com/doc/1O999-spinoff.html |
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spin-off
spin-off also spinoff n.an incidental benefit arising from industrial or military technology: the commercial spin-off from defense research.
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Cite this article
"spin-off." The Oxford Essential Dictionary of the U.S. Military. 2001. Encyclopedia.com. 1 Jun. 2012 <http://www.encyclopedia.com>. "spin-off." The Oxford Essential Dictionary of the U.S. Military. 2001. Encyclopedia.com. (June 1, 2012). http://www.encyclopedia.com/doc/1O63-spinoff.html "spin-off." The Oxford Essential Dictionary of the U.S. Military. 2001. Retrieved June 01, 2012 from Encyclopedia.com: http://www.encyclopedia.com/doc/1O63-spinoff.html |
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spin-off
spin-off
•boff, cough, doff, far-off, off, quaff, roll-on roll-off, scoff, telling-off, toff, trough
•lay-off, payoff, playoff
•show-off • Khrushchev • Gorbachev
•stand-off • Meyerhof • Cracow
•Schwarzkopf • Chekhov • Cherenkov
•take-off • kick-off • Kalashnikov
•Baryshnikov • Rimsky-Korsakov
•Kirchhoff • Karloff • Wolof • spin-off
•Rachmaninov • Ustinov • Godunov
•Stroganoff • Romanov • rip-off
•eavestrough • Sakharov • cut-off
•Molotov
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Cite this article
"spin-off." Oxford Dictionary of Rhymes. 2007. Encyclopedia.com. 1 Jun. 2012 <http://www.encyclopedia.com>. "spin-off." Oxford Dictionary of Rhymes. 2007. Encyclopedia.com. (June 1, 2012). http://www.encyclopedia.com/doc/1O233-spinoff.html "spin-off." Oxford Dictionary of Rhymes. 2007. Retrieved June 01, 2012 from Encyclopedia.com: http://www.encyclopedia.com/doc/1O233-spinoff.html |
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