Mergers and Acquisitions: Techniques and Strategies : a Satellite Program |
Contents
SUMMARY TABLE OF CONTENTS | 27 |
II | 37 |
TAXABLE PURCHASE OF Ts STOCK AND TAXABLE | 40 |
Copyright | |
20 other sections not shown
Common terms and phrases
338 election accredited investors acquires T's assets acquires T's stock acquisition of T's aggregate allocated amount apply built-in gain capital gain capital loss carryover basis cash common stock consolidated return continuity corporate-level court deduction deemed discussed distribution dividend entity escrow Example exchange exemption fraudulent conveyance GAAP greenmail GU Repeal holder installment method investment issued issuer leveraged buyout liabilities limitation liquidation Mgmt million Newco stock option ordinary income ownership change P-SCO partnership payment period pre-acquisition preferred stock private letter ruling purchase of T's purchase price purchases T's stock purposes pursuant qualify recapture redemption Regulation D regulations reorganization reporting Reverse Subsidiary Merger rules sells shares Small Corporation sold stock purchase T-SCO's T's basis T's NOLS T's old T's shareholders tax-free taxpayer Temp tender offer tion transaction transfer treated voting securities