Tax Accounting In Mergers And Acquisitions 2014 Edition
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Tax Accounting in Mergers and Acquisitions, 2014 Edition
Author | : Glenn R. Carrington |
Publisher | : |
Total Pages | : 0 |
Release | : 2013-11-03 |
Genre | : Business & Economics |
ISBN | : 9780808035749 |
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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.
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