Download the fantastic book titled Tax Accounting in Mergers and Acquisitions 2021 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 2021 Edition", which was released on 30 November 2020. We suggest perusing the summary before initiating your download. This book is a top selection for enthusiasts of the genre.
Summary of Tax Accounting in Mergers and Acquisitions 2021 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 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. 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 corporation's assets is greater than the target's 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. Tax Accounting in Mergers and Acquisitions gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective.
Detail About Tax Accounting in Mergers and Acquisitions 2021 Edition PDF
- Author : Glenn R Carrington
- Publisher : Anonim
- Genre :
- Total Pages : 123 pages
- ISBN : 9780808054962
- Release Date : 30 November 2020
- PDF File Size : 47,6 Mb
- Language : English
- Rating : 4/5 from 21 reviews
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