Basis, Boot and Foreign Mergers
- State tax treatment of net operating loss carryovers in corporate acquisitions. Faber, Peter L. // Tax Executive;Jul/Aug96, Vol. 48 Issue 4, p297
Explains how state tax statutes apply to the transfer of net operating loss carryovers (NOLs) from one corporation to another in an acquisition. Federal statutory scheme; Annual accounting system's creation of distortions; Federal law restrictions on the post-acquisition use of NOLs; Survival of...
- Changing the rules on Morris Trust and Preferred Stock. Hitt, Leon N.; Blasier, Peter C. // Mergers & Acquisitions: The Dealermaker's Journal;Jan/Feb99, Vol. 33 Issue 4, p38
Examines changes in tax regulations that affect the mechanics of merger and acquisition transactions in the United States. Tax-free disposition of unwanted assets; Use of preferred stocks in tax-free transactions; Requirements with respect to keeping stocks and assets required for a period of...
- Stripping Tax Deferrals From Installment Sales. // Mergers & Acquisitions: The Dealermaker's Journal;Jun2000, Vol. 35 Issue 6, p14
Reports the effect of a tax legislation to the merger and acquisition middle market in the United States. Emphasis on the removal of tax advantage for small deals; Impact of the legislation on seller financing; Comments of financial analyst Douglas Hubert on the issue.
- A Neglected Tax Incentive for Mergers. Bierman Jr., Harold // Financial Management (1972);Summer85, Vol. 14 Issue 2, p29
The article examines a somewhat neglected but important tax motivation for one firm to acquire the shares of a second firm. The analysis will be made from the point of view of maximizing the well-being of the acquiring firm's stockholders. There are significant tax incentives for one firm to...
- Mergers into Disregarded Entities. // Practical Accountant;Jan2002, Vol. 35 Issue 1, p14
No abstract available.
- Frequently Asked Multistate Tax Questions. // Journal of State Taxation;Nov/Dec2008, Vol. 27 Issue 1, p39
The article provides an answer to a question whether sales taxes are collected on mergers and acquisitions, liquidations, or incorporations.
- Profiting from losses. Heslin, Edward J. // Business Quarterly;Autumn90, Vol. 55 Issue 2, p51
Discusses ways of profiting from the tax losses of a business targeted for acquisition. Application of business losses against taxable income; Use of losses following acquisition of control; Possible increase of tax losses from deemed dispositions.
- Tax engineering options for reducing acquisition costs. Doloboff, Joseph M.; Casinelli, Elio // Mergers & Acquisitions: The Dealermaker's Journal;Jan/Feb94, Vol. 28 Issue 4, p30
Presents a case study illustrating how the change in the tax law permitting amortization of intangibles can affect the tax consequences and overall price of an acquisition. Impact of the Revenue Reconciliation Act of 1990 on deal structuring; Taxable and nontaxable stock swaps. INSET: An old...
- CAPITAL MARKET EVIDENCE OF WINDFALLS FROM THE ACQUISITION OF TAX CARRYOVERS. Plummer, Elizabeth; Robinson, John R. // National Tax Journal;Dec90, Vol. 43 Issue 4, p481
Examines capital market evidence of windfalls from the acquisition of corporations with tax carryovers. Value of tax carryovers in corporate acquisitions; Tax status; Anticipation of acquisitions through tax benefits; Excess returns by carryover.