Tax Accounting In Mergers And Acquisitions(2021 Edition)
Authors:
Glenn R. Carrington
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ISBN: 0808054961, 978-0808054962
Book publisher: CCH Inc
Tax Accounting In Mergers And Acquisitions 2021 Edition Summary: 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.
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