Explain why an acquiring corporation might be prohibited from using cash as part of the consideration paid

Question:

Explain why an acquiring might be prohibited from using cash as part of the consideration paid in a Type C reorganization.
Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...