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Authors: Samuel C. Thompson
ISBN-13: 9780890893401, ISBN-10: 0890893403
Format: Hardcover
Publisher: Carolina Academic Press
Date Published: May 2005
Edition: 1st Edition
Ch. 1 | Introduction and review of basic concepts | 3 |
Ch. 2 | An overview of basic corporate tax principles | 31 |
Ch. 3 | Introduction to taxable and tax-free mergers and acquisitions | 91 |
Ch. 4 | Taxable asset acquisitions : including the treatment of net operating losses | 115 |
Ch. 5 | Taxable stock acquisitions and LBOs : including treatment of net operating losses | 191 |
Ch. 6 | Fundamental reorganization concepts | 345 |
Ch. 7 | Tax-free asset acquisitions : the (A) reorganization, the forward subsidiary merger reorganization, the straight and triangular (C) reorganizations; including treatment of net operating losses | 465 |
Ch. 8 | Tax-free stock acquisitions : the straight and triangular (B) reorganizations and the reverse subsidiary merger reorganization under [actual symbol not reproducible] 368(a)(2)(E); including treatment of net operating losses | 555 |
Ch. 9 | Spin-offs under section 355 and their use in acquisitions | 599 |
Ch. 10 | Cross border acquisitive reorganizations | 673 |
Ch. 11 | Use of partnerships, including LLCs, and S corporations in mergers and acquisitions | 767 |
Ch. 12 | Introduction to bankruptcy restructurings and related transactions | 791 |
Ch. 13 | Tax policy aspects of mergers and acquisitions | 825 |