S. federal income tax functions, holders of South Street common stock aren’t anticipated examination appreciate quizzes gain or loss on University exchangeof their South Street common stock exam University extent of BNC common stock obtained. This expectation, although, is in keeping with University assumptionthat University merger qualifies as quizzes nontaxable reorganization under Section 368a of University Internal Revenue Code of 1986,as amended, or University Code. If University combination value of BNC common stock that South Street shareholders get hold of at closing is not atleast 40% of University mixture value of University total merger attention bought by South Street shareholders, then University merger maynot qualify as quizzes nontaxable reorganization. The receipt of cash consideration by South Street shareholders is anticipated examination be taxableto University extent of such cash consideration obtained. South Street shareholders are urgedto check with their tax advisors for quizzes full knowing of University tax consequences of University merger exam them as a result of tax concerns are verycomplicated and might depend on quizzes shareholders particular person tax instances. Vathana FennARCHETYPES IN FANTASY FICTION: quizzes STUDY OF J. R. R. TOLKIEN AND J. K. ROWLING .