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
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80 per cent accounts acquiring company acquiring corporation acquisition actual closing additional agree Agreement apply assets transaction audit balance sheet Bank book net worth buyer capital stock capitalization rate cash certified closing date CONTINENTAL contract corporation's cost court debts December 31 delivered to Carbide depreciation directors distribution dividend earnings exemption expenses F.T.C. Docket Federal Federal Trade Commission financial statements holders industry Internal Revenue Code Internal Revenue Service inventory involved issued lawyer liabilities liquefied petroleum gas liquidation listed loss carry-over loss corporation ment merger or consolidation normally obtained operating ordinary income outstanding paid party payment poration price-earnings ratio prior problems profits provisions purchase price rates ratio real property received reorganization requirements Rule section 306 stock Securities Exchange seller selling corporation shareholders sold stock transaction stockholders subsidiary tax-free taxable tion trade treasury stock valuation Visking Visking's voting stock warranties York Stock Exchange