Tax Treatment of Corporate Mergers and Acquisitions, and of Certain Distributions of Appreciated Property, and Job Training Credit Proposal: Hearing Before the Committee on Finance, United States Senate, Ninety-seventh Congress, Second Session, July 15, 1982 |
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75 days Academy acquiring corporation amended American Bar Association apply appreciated property Arlen Specter asset purchase August 31 avoid believe bill capital gain carryback Chairman changes charitable contributions complete liquidation Congress consolidated return regulations corporate acquisitions corporate level corporate shareholders corporate takeovers corporate tax current law depreciation distributing corporation dividend economic effective date eliminate enacted Esmark Federal funds GLICKMAN Internal Revenue Code Internal Revenue Service July 15 LIFO mergers mergers and acquisitions million MORGAN STANLEY Neighborhood Assistance organizations partial liquidation provisions perceived abuses percent present law problem providing job training purchase of assets purchasing corporation rata recapture tax redeemed redemption repeal require respect result rules SECTION 338 ELECTION Senator BYRD Senator DANFORTH shareholders small business spinoff statement step-up in basis stock purchase Subchapter subsidiary target corporation tax avoidance tax law tax policy tax system tax treatment taxable taxation taxpayers tion trade or business transactions Treasury Department treated U.S. Steel