Acquisitions and Mergers in a Changing Environment, Issue 699Practising Law Institute, 1990 - Consolidation and merger of corporations |
Contents
CONTENTS | 7 |
Accounting Aspects of Acquisitions and Mergers | 27 |
Recent Accounting Developments and Trends in | 35 |
Copyright | |
3 other sections not shown
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Common terms and phrases
338 election acquires T's assets acquires T's stock affiliated group aggregate allocation amended amount apply boot built-in gain capital gain carryback carryover basis cash Commissioner common stock consolidated return continuity corporation debentures debt instrument deduction deferred discussed distribution dividend entity equity escrow ESOP excess exchange golden parachute greenmail GU Repeal holder installment method investment issued issuer Leveraged Buyouts liability liquidation Mgmt million Newco stock notes old shareholders option ordinary income ownership change P-SCO parachute payment partnership period poison pill preferred stock prior private letter ruling purchase of T's purchase price purchases T's stock pursuant qualify recognize gain redemption regulations reorganization Reverse Subsidiary Merger rules securities sell shareholders receive shares SRLY stock purchase substantially T-SCO T's business T's NOL T's shareholders tax-free taxpayer Temp tender offer tion transfer transferor treated treatment voting stock