Mergers, Acquisitions, and Buyouts, Volumes 1-4Little, Brown, 1999 - Consolidation and merger of corporations |
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Common terms and phrases
acquisition of T's agreement amount apply Bausch & Lomb Bigco boot call option cash class of stock COBE Code 351 transaction COI doctrine COI requirement Commissioner common stock consolidated return corporation D stock D's distribution deemed discussed disregarded distribution of C's dividend dropdown effective escrow Example Forward Subsidiary Merger gain or loss holder holding period income IRS Letter Ruling issued liabilities liquidation LTCG merges million Newco stock NQ Pfd old and cold outstanding stock ownership P-SCo P's acquisition Parent SCo partnership preferred stock prior private letter ruling Proc proposed regulations purchase purposes of Code pursuant QSub election qualify recognize gain redeemed redemption Reverse Subsidiary Merger safe harbor SCo's shareholders receiving shares solely spin-off step-transaction doctrine subchapter substantially T-into-S T-SCo T's shareholders T's stock tax treatment tax-free reorganization taxable taxpayer tion transfer transferor treated voting stock warrants