Source: http://law-richmond.libguides.com/c.php?g=129554&p=846171
Timestamp: 2018-04-19 21:27:51
Document Index: 722119645

Matched Legal Cases: ['§368', '§355', '§355', '§355', '§355', '§355']

Tax Issues - Mergers and Acquisitions - LibGuides at University of Richmond School of Law
Structuring Corporate Acquisitions - Tax Aspects by Barnet Phillips, IV
Select List of Portfolios/Chapters under Expert Analysis > Select List of U.S. Income Portfolios > Select Structuring Corporate Acquisitions - Tax Aspects
Covers the principal tax planning considerations related to designing an appropriate transactional structure for a corporate acquisition. Gives an overview of factors and a guide to practical alternatives to consider when rendering tax advice in connection with an acquisition. Offers the relative advantages and disadvantages to utilizing taxable and tax-free acquisition structures, and examines the use of certain special techniques to effect business combinations, the financing of these transactions, and a number of collateral issues.
Corporate Acquisitions - D Reorganizations by Candace A. Ridgway
Select List of Portfolios/Chapters under Expert Analysis > Select List of U.S. Income Portfolios > Select Corporate Acquisitions - D Reorganizations
Describes the various aspects of the two basic types of transactions that qualify as reorganizations under Internal Revenue Code §368(a)(1)(D) (“D reorganizations”).
Corporate Separations by Candace A. Ridgway
Select List of Portfolios/Chapters under Expert Analysis > Select List of U.S. Income Portfolios > Select Corporate Separations
Analyzes the tax consequences of corporate separations and distributions under Internal Revenue Code §355. Covers the statutory and nonstatutory requirements for qualifying under §355 and the tax consequences to the corporations and the shareholders of a transaction that meets all of the requirements of §355, as well as the consequences if a distribution of controlled corporation stock fails to meet the requirements of §355, and the reporting requirements for §355 transactions.
Income Taxes: Mergers and Acquisitions by Peter L. Faber and John J. Cronin
Select List of Portfolios/Chapters under Expert Analysis > Select List of State Tax Portfolios > Select Income Taxes: Mergers and Acquisitions
Focuses on state and local income and franchise tax considerations in mergers and acquisitions.
Corporate Acquisitions - (A), (B), and (C) Reorganizations by H. Kirt Switzer and Gary B. Wilcox
Select List of Portfolios/Chapters under Expert Analysis > Select List of U.S. Income Portfolios > Select Corporate Acquisitions - (A), (B), and (C) Reorganizations
Discusses the requirements necessary to qualify a transaction as an “A” Reorganization, “B” Reorganization, “C” Reorganization, Forward Triangular Merger, or Reverse Triangular Merger.
Covers the basic federal income tax aspects of acquisitive reorganizations and examines the consequences to the various parties involved in these types of reorganizations, with an emphasis on practical problems and planning techniques.
Mergers and Acquisitions: Income Tax Problems by Peter L. Faber
Call Number: KF6365 .B87
Mergers and Acquisitions: Sales and Use Tax Consequences by James P. Kleier
Concentrates on generally applicable sales and use tax principles applicable in mergers and acquisitions, with a particular focus on the laws of some of the larger states. Also examines the state tax provisions applicable to other common corporate transactions.
Structuring Corporate Acquisitions: Tax Aspects by Barnet Phillips, IV
Corporate Acquisitions: D Reorganizations by Candace A. Ridgway
State Taxation of Mergers and Acquisitions by Gregory E. Stern
Analyzes the state and local tax implications of mergers and acquisitions by corporate multistate taxpayers. Includes a review of the various types of state and local taxes, focusing on their applicability to the corporate multistate taxpayer. Discusses the primary state and local tax considerations for selected corporate transactions not in the regular course of the taxpayer's trade or business, including transfers of property to and from corporations, stock and asset acquisitions, and mergers and reorganizations.
Corporate Acquisitions: (A), (B), and (C) Reorganizations by H. Kirt Switzer and Gary B. Wilcox
Corporate Taxation Through the Lens of Mergers & Acquisitions: Including Cross-Border Transactions by Samuel C. Thompson
Call Number: KF6499.M4 T46 2005
Covers the federal income tax treatment of taxable and tax-free mergers and acquisitions. Focuses principally on domestic M&A, with some treatment of cross-border M&A transactions.
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