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Federal Income Tax Aspects of Mergers and Acquisitions (Classic Reprint) - Couverture souple

Taxation, United States Joint Committee On

 
9781330336038: Federal Income Tax Aspects of Mergers and Acquisitions (Classic Reprint)

Synopsis

How federal taxes shape mergers and acquisitions—and what that means for deals.

This pamphlet outlines the main tax rules, how they influence stock versus asset purchases, and how timing and structure can affect outcomes. It also explains how these rules steer merger activity, policy considerations, and possible changes to the law.

  • Key tax rules that affect the form and substance of merger activity
  • How debt versus equity financing changes after‑tax returns and deal pricing
  • Consolidated returns, NOL carryovers, and the impact on post‑acquisition losses
  • Options like section 338 asset step-ups, built‑in losses, and limitations on tax attributes
Ideal for readers of tax policy, corporate finance, and merger planning.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.