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Corporate Taxation through the Lens of Mergers and Acquisitions » (1st Edition)

Book cover image of Corporate Taxation through the Lens of Mergers and Acquisitions by Samuel C. Thompson

Authors: Samuel C. Thompson
ISBN-13: 9780890893401, ISBN-10: 0890893403
Format: Hardcover
Publisher: Carolina Academic Press
Date Published: May 2005
Edition: 1st Edition

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Author Biography: Samuel C. Thompson

Book Synopsis

Table of Contents

Ch. 1Introduction and review of basic concepts3
Ch. 2An overview of basic corporate tax principles31
Ch. 3Introduction to taxable and tax-free mergers and acquisitions91
Ch. 4Taxable asset acquisitions : including the treatment of net operating losses115
Ch. 5Taxable stock acquisitions and LBOs : including treatment of net operating losses191
Ch. 6Fundamental reorganization concepts345
Ch. 7Tax-free asset acquisitions : the (A) reorganization, the forward subsidiary merger reorganization, the straight and triangular (C) reorganizations; including treatment of net operating losses465
Ch. 8Tax-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 losses555
Ch. 9Spin-offs under section 355 and their use in acquisitions599
Ch. 10Cross border acquisitive reorganizations673
Ch. 11Use of partnerships, including LLCs, and S corporations in mergers and acquisitions767
Ch. 12Introduction to bankruptcy restructurings and related transactions791
Ch. 13Tax policy aspects of mergers and acquisitions825

Subjects