Tax Accounting in Mergers and Acquisitions (2022)
Author | : Glenn R. Carrington |
Publisher | : |
Total Pages | : |
Release | : 2021-11-23 |
ISBN-10 | : 0808056603 |
ISBN-13 | : 9780808056607 |
Rating | : 4/5 (607 Downloads) |
Download or read book Tax Accounting in Mergers and Acquisitions (2022) written by Glenn R. Carrington and published by . This book was released on 2021-11-23 with total page pages. 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 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.