Accounting Legal And Tax Aspects Of Corporate Acquisitions PDF Download
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Author | : Joseph R. Guardino |
Publisher | : |
Total Pages | : 320 |
Release | : 1973 |
Genre | : Consolidation and merger of corporations |
ISBN | : 9780130021052 |
Download Accounting, Legal, and Tax Aspects of Corporate Acquisitions Book in PDF, ePub and Kindle
Author | : JACK S. LEVIN |
Publisher | : |
Total Pages | : 552 |
Release | : 1972 |
Genre | : |
ISBN | : |
Download TAX AND ACCOUNTING ASPECTS OF CORPORATE ACQUISITIONS Book in PDF, ePub and Kindle
Author | : Jack S. Levin |
Publisher | : |
Total Pages | : 588 |
Release | : 1984 |
Genre | : Consolidation and merger of corporations |
ISBN | : |
Download Tax, SEC, and Accounting Aspects of Corporate Acquisitions, 1984 Book in PDF, ePub and Kindle
Author | : Glenn R. Carrington |
Publisher | : |
Total Pages | : |
Release | : 2021-11-23 |
Genre | : |
ISBN | : 9780808056607 |
Download Tax Accounting in Mergers and Acquisitions (2022) Book in PDF, ePub and Kindle
There are many considerations that influence how a transaction is structured, including tax considerations. The most basic tax issue is whether to structure the transaction as taxable or tax-free. In general, there are four basic structures for a corporate acquisition: (1) a taxable acquisition of a target corporation's stock; (2) a taxable acquisition of a target corporation's assets; (3) a tax-free acquisition of the target corporation's stock; or (4) a tax-free acquisition of a target corporation's assets.
Author | : |
Publisher | : |
Total Pages | : 312 |
Release | : 1974 |
Genre | : Corporate reorganizations |
ISBN | : |
Download Tax, SEC, and Accounting Aspects of Corporate Acquisitions--1974 Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 588 |
Release | : 1984 |
Genre | : Consolidation and merger of corporations |
ISBN | : |
Download Tax, SEC, and Accounting Aspects of Corporate Acquisitions Book in PDF, ePub and Kindle
Author | : Glenn R Carrington |
Publisher | : |
Total Pages | : |
Release | : 2020-11-30 |
Genre | : |
ISBN | : 9780808054962 |
Download Tax Accounting in Mergers and Acquisitions, 2021 Edition Book in PDF, ePub and Kindle
There are many considerations that influence how a transaction is structured, including tax considerations. The most basic tax issue is whether to structure the transaction as taxable or tax-free. In general, there are four basic structures for a corporate acquisition: (1) a taxable acquisition of a target corporation's stock; (2) a taxable acquisition of a target corporation's assets; (3) a tax-free acquisition of the target corporation's stock; or (4) a tax-free acquisition of a target corporation's assets. While at first blush, it may seem that it is always more desirable to structure a transaction as tax-free, this is not always the case. As an initial matter, the requirements for structuring a transaction as a tax-free reorganization, which are set forth in § 368, are quite strict. The strictures imposed by § 368 may not always be compatible with the business objectives of the parties to the transactions, making resort to a taxable structure more desirable. If the fair market value of a target corporation's assets is greater than the target's basis in such assets, the purchaser may wish to acquire a fair market value basis (i.e., a stepped up basis) in such assets, something that is only possible in a taxable asset acquisition or a taxable stock acquisition for which a § 338 election is made. Tax Accounting in Mergers and Acquisitions gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective.
Author | : Philip Cooke |
Publisher | : Springer |
Total Pages | : 160 |
Release | : 1983-10-31 |
Genre | : Business & Economics |
ISBN | : |
Download Tax Aspects of Acquisitions and Mergers Book in PDF, ePub and Kindle
Compilation of country studies by various contributors dealing in a comparative way with the taxation and other related aspects of acquisitions and mergers, both at the domestic level and cross-frontier. Includes general report and country reports on Belgium, Canada, Denmark, France, Germany, Ireland, Italy, Netherlands, Spain, United Kingdom and United States of America.
Author | : Practising Law Institute |
Publisher | : |
Total Pages | : 362 |
Release | : 1970 |
Genre | : Consolidation and merger of corporations |
ISBN | : |
Download Tax and SEC Consequences of Corporate Acquisitions Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 408 |
Release | : 1980 |
Genre | : Consolidation and merger of corporations |
ISBN | : |
Download Corporate Mergers and Acquisitions Book in PDF, ePub and Kindle