Groman Doctrine
Groman Doctrine means:
the principle that, if a second corporation is inserted between a transferor and the transferred property, continuity of interest does not exist to the extent that the transferor received stock of the transferee in exchange for the property. This restrictive view of continuity of interest has been modified by subsequent tax law changes. Groman v. CIR, 302 U.S. 82 (1937).
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