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Accounting Aspects of Acquisitions and Mergers
Recent Accounting Developments and Trends in
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338 election acquires T's assets acquisition of T's aggregate allocation amended amount apply boot built-in gain capital gain carryback carryover basis cash chsu Commissioner common stock consolidated return continuity corporation debentures debt instruments deduction deferred discussed distribution dividend entity equity esdo ESOP excess exchange golden parachute greenmail GU Repeal holders imputed interest installment method investment issued issuer leveraged buyout liabilities liquidation Mgmt million Newco stock old shareholders option ordinary income ownership change P-SCo parachute payment partnership period poison pill preferred stock prior purchase of T's purchase price purchases T's stock pursuant qualify recognize gain redemption regulations reorganization Reverse Subsidiary Merger rules SCo's securities shareholders receive shares SRLY stock purchase substantially T-SCo T's business T's NOL T's shareholders tax-free taxpayer Temp tion transfer transferor treated treatment voting stock