Definition of Divisive reorganization:
A type of organizational reorganization in accordance with IRS Tax Code 68368 (a) (1) (d) for any type of reorganization in which a company pays tax on a subsidiary or division in whole or in part to another company. Transfers without discrimination. The shareholders are not aware of the loss or damage in the value of the transaction. See also spin off or division.
Meaning of Divisive reorganization & Divisive reorganization Definition