"it is our view that where a corporation's existing capital structure provides for it, the issuance of additional shares by the corporation would not of itself be ... a reorganization whether the additional shares are issued pursuant to a rights offering or otherwise. In this regard, we note that one of the meanings given to the word 'reorganization' in Black's Law Dictionary is:
'General term describing corporate ... readjustments occurring, for example, ... when ... a corporation makes a substantial change in its capital structure'".