Acquisitions and Mergers in a Troubled Environment, 1991, Issue 750Practising Law Institute, 1991 - Consolidation and merger of corporations |
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33 pages matching step transaction doctrine in this book
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$382 limitation allocated amortized amount apply Bigco group boot built-in gain business purpose capital gain carryback cash Commissioner common stock consolidated group consolidated return corporation debentures debt instruments deduction deemed deferred discussed distribution dividend election escrow Example excess exchange golden parachute Greenmail GU Repeal holder installment method IRS LTR issued Leveraged Buyouts liability liquidation merges Mgmt million Newco stock NUBIL old shareholders option ordinary income outstanding ownership change P-SCO P's acquisition partnership period preferred OID preferred stock prior private letter rulings Prop proposed regulations purchase of T's purchase price purchases T's stock pursuant qualify recognize gain redemption requirement respect Reverse Subsidiary Merger rules SCO's securities sells shareholders receive shares SRLY step transaction doctrine stock purchase substantial T-SCO T's business T's NOLS T's shareholders tax avoidance tax-free reorganization taxpayer Temp tion transfer treated treatment voting stock XII(H