Author : Glenn R. Carrington
Release : 2011-11
Genre :
Kind : eBook
Book Rating : 376/5 ( reviews)
Book Synopsis Tax Accounting in Mergers and Acquisitions, 2012 Edition by : Glenn R. Carrington
Download or read book Tax Accounting in Mergers and Acquisitions, 2012 Edition written by Glenn R. Carrington. This book was released on 2011-11. 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 corporation 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 a tax-free acquisition of a target corporation¿s assets.