Buying, Selling, and Merging BusinessesJoint Committee on Continuing Legal Education of the American Law Institute and the American Bar Association, 1969 - Business enterprises - 234 pages |
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Page 41
... depreciation is contemplated . Whether this should be done , of course , can be determined with accuracy only if an appraisal is made . This appraisal will also smoke out obsolete equipment that is not being used or is not needed in the ...
... depreciation is contemplated . Whether this should be done , of course , can be determined with accuracy only if an appraisal is made . This appraisal will also smoke out obsolete equipment that is not being used or is not needed in the ...
Page 136
... depreciation after 1963 exceeds straight line de- preciation and the seller has not held the property at least 10 years . The recapture provision applies only to the excess of " speedy " depreciation over straight line depreciation ...
... depreciation after 1963 exceeds straight line de- preciation and the seller has not held the property at least 10 years . The recapture provision applies only to the excess of " speedy " depreciation over straight line depreciation ...
Page 191
... Depreciation taken after December 31 , 1963 in excess of straight - line depreciation recovered on disposition will result in ordinary income if property held for less than 10 years . Amount of recovery varies with number of years ...
... Depreciation taken after December 31 , 1963 in excess of straight - line depreciation recovered on disposition will result in ordinary income if property held for less than 10 years . Amount of recovery varies with number of years ...
Contents
Documents To Be Examined | 8 |
Securities Law | 18 |
Two Questions | 25 |
Copyright | |
13 other sections not shown
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Common terms and phrases
20 per cent accounts acquired company acquiring corporation acquisition actual closing Agreement amount apply assets transaction Bank basis buyer capital gains capital gains tax capital stock cash certificates closing date Commissioner CONTINENTAL contract corporation's cost Court debt December 31 delivered to Carbide depreciation determine directors distribution dividend earnings employees expenses Federal Frederick Steel held holders Internal Revenue Code Internal Revenue Service inventory involved issued liabilities liquidation Lisbon listed loss carryovers market value ment obtain operating ordinary income paid parent party payment period poration preferred stock prior problems profit provisions proxy statement purchase price received registration reorganization rule section 269 section 306 stock Securities Exchange seller selling shareholders shares sold statutory merger Stock Exchange stock option stockholders subsidiary tax-free taxable tion transfer transferor Treas treasury stock valuation Visking Visking's voting stock warranties York Stock Exchange