Uhh. No.
Dehomag was *founded* as a subsidiary and was reabsorbed.
Uhh, citation please. Because here it says Dehomag was acquired by CTR in
1923. I have not found anything that says any American company created
Dehomag as a subsidiary and reabsorbed it.
http://en.wikipedia.org/wiki/History_of_IBM
http://en.wikipedia.org/wiki/Dehomag
Maybe you are referring to the fact that IBM had to distance themselves
from the Nazis during the war years and spun off some
of their operations
which they subsequently reabsorbed after the War? That does not
mean
Dehomag was *founded* as a subsidiary and was reabsorbed.