M&ATax Considerations

Evans, Jr., James B.
September 2012
New Jersey CPA;Sep/Oct2012, Issue 35, p18
The article discusses the author's views on the legal aspects and tax consequences during business sale and acquisition. He clarifies that the buyer inherits all liabilities when purchasing equity interest or a seller's stocks or assets which may also require regulatory approvals. The author believes that a sound tax planning minimizes tax basis of a deal and maximizes the value for buyers and sellers.


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