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Selected Tax Issues in Acquisitions
Sale of Patents Trademarks
The Compelling Reasons
24 other sections not shown
acquired company acquiror Acquisition Corporation ACS Record Agreement of Merger allocation amount applicable assets Biotech biotechnology buyer capital gain capital stock Cash Flow Code section Comm'r Common Stock company's computer software Contingent Payment contract Corp DNAX earn-out earnings Effective employees ENSTAR escrow exchange Executive export foreign hereof holders Hybritech Indonesian Joint Venture Indonesian Participating Units intangible assets intangible property interest investment issued know-how liability license Lilly manufacturing operating ordinary income Parent Company partnership party passive income patent personal holding company prior programs purchase price pursuant receive regulations result revenues royalties sales tax Schedule Schering-Plough securities Securityholder seller shareholders shares software companies subsidiary substantial supra Surviving Corporation tangible personal property target company taxable taxpayer tion trade secrets trademark transfer Treas TVHV Unimar warranties