Tax Accounting in Mergers and Acquisitions (2022)

Tax Accounting in Mergers and Acquisitions (2022) PDF Author: Glenn R. Carrington
Publisher:
ISBN: 9780808056607
Category :
Languages : en
Pages :

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Book Description
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.