Buying, Selling and Merging Businesses (December, 1958)Joint Committee on Continuing Legal Education of the American Law Institute and the American Bar Association, 1958 - Consolidation and merger of corporations - 178 pages |
Common terms and phrases
80 per cent accounts acquiring company acquiring corporation acquisition actual closing additional agree Agreement apply assets transaction balance sheet buyer capital gains capital stock capitalization rate cash certified closing date collapsible corporation CONTINENTAL contract corporation's cost court debts December 31 delivered to Carbide depreciation directors distribution dividend double tax earnings expenses F.T.C. Docket Federal held hereunder holders Internal Revenue Code Internal Revenue Service inventory involved liability liquidation listed loss carry-over loss corporation ment merger or consolidation obtained operating ordinary income outstanding party period personal holding company poration preferred stock price-earnings ratio prior problems profits provisions purchase price ratio real property received reorganization requirements rule Schedule III section 269 section 306 stock Securities Exchange seller selling corporation shareholders sold stock of Carbide stockholders Subsidiaries tax basis tax-free taxable thereof tion trade transfer treasury stock valuation Visking's voting stock York Stock Exchange