Download the fantastic book titled Tax Accounting in Mergers and Acquisitions 2018 Edition written by Glenn R. Carrington, available in its entirety in both PDF and EPUB formats for online reading. This page includes a concise summary, a preview of the book cover, and detailed information about "Tax Accounting in Mergers and Acquisitions 2018 Edition", which was released on 18 November 2017. We suggest perusing the summary before initiating your download. This book is a top selection for enthusiasts of the Business & Economics genre.
Summary of Tax Accounting in Mergers and Acquisitions 2018 Edition by Glenn R. Carrington PDF
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 a target corporations assets; (3) a tax-free acquisition of the target corporations stock; or (4) a tax-free acquisition of a target corporations 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 corporations assets is greater than the targets 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.
Detail About Tax Accounting in Mergers and Acquisitions 2018 Edition PDF
- Author : Glenn R. Carrington
- Publisher : Anonim
- Genre : Business & Economics
- Total Pages : 0 pages
- ISBN : 9780808047070
- Release Date : 18 November 2017
- PDF File Size : 21,6 Mb
- Language : English
- Rating : 4/5 from 21 reviews
Clicking on the GET BOOK button will initiate the downloading process of Tax Accounting in Mergers and Acquisitions 2018 Edition by Glenn R. Carrington. This book is available in ePub and PDF format with a single click unlimited downloads.
