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Gereral requirements of tax free reorganizations include.免税重组的一般要求包括:()。

A.Buyermustcontinueseller’shistoricbusiness买方必须持续经营卖方的业务

B.Sellermustpaycapgains/regularincometax卖方必须支付资本收益/常规所得税

C.Shareholderofsellercandeferpayingtaxesonbuyershareconsideration卖方股东对于买方股票对价部分可以递延支付税款

D.Sellertaxesonbuyersharesarepayablewhenthesharesaresold卖方在出售买方股票时需支付税款

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