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All of the following should apply to a tax favored corporate restructuring except : The reorganization is planned to be accomplished over five months. Transactions

All of the following should apply to a tax favored corporate restructuring except:

The reorganization is planned to be accomplished over five months.
Transactions to remove any barriers occur within three months of the restructuring.
The purpose of the restructuring is to ensure a supply of raw materials.
The acquired equipment and machinery of the target will be utilized to manufacture the products of the acquiring corporation.

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