Tax Accounting in Mergers and Acquisitions, 2014 Edition
Author | : Glenn R. Carrington |
Publisher | : |
Total Pages | : 0 |
Release | : 2013-11-03 |
ISBN-10 | : 0808035746 |
ISBN-13 | : 9780808035749 |
Rating | : 4/5 (749 Downloads) |
Download or read book Tax Accounting in Mergers and Acquisitions, 2014 Edition written by Glenn R. Carrington and published by . This book was released on 2013-11-03 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 corporations stock; (2) a taxable acquisition of target corporations assets; (3) a tax-free acquisition of the target corporations stock; or (4) a tax-free acquisition of target corporations assets.