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 |
Contents
THREEVALUATION AND PAYMENT | 44 |
Bibliography | 68 |
FIVEFOUR LEGAL PROBLEMS | 94 |
4 other sections not shown
Common terms and phrases
20 per cent accounts acquiring company acquiring corporation acquisition actual closing additional Agreement amount apply appraisal assets deal assets transaction audit balance sheet bank basis book net worth buyer capitalization rate cash certified closing date comparable company CONTINENTAL contract corporation's cost court current liabilities debts December 31 delivered to Carbide depreciation directors distribution dividend earnings exemption expenses F.T.C. Docket Federal Federal Trade Commission financial statements held holders included indicate industry Internal Revenue Internal Revenue Code inventory involved issued lawyer liabilities liquidation listed loss carry-over ment merger or consolidation normally obtained operations ordinary income outstanding paid party person poration preferred stock price-earnings ratio prior problem profits provisions purchase price ratio reorganization requirements rule section 306 stock seller selling corporation shareholders shares sold Stock Exchange stock transaction stockholders subsidiary tax-free tion trade transfer treasury stock valuation Visking Visking's York Stock Exchange