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Federal Income Tax Aspects of Mergers and Acquisitions (Classic Reprint): Scheduled for Hearings Before the Subcommittee on Oversight and the ... on April 1, 2, and 16, 1985 (Classic Reprint) - Tapa blanda
Sinopsis
How federal taxes shape mergers and acquisitions—and what that means for deals.
This pamphlet outlines the main tax rules, how they influence stock versus asset purchases, and how timing and structure can affect outcomes. It also explains how these rules steer merger activity, policy considerations, and possible changes to the law.
- Key tax rules that affect the form and substance of merger activity
- How debt versus equity financing changes after‑tax returns and deal pricing
- Consolidated returns, NOL carryovers, and the impact on post‑acquisition losses
- Options like section 338 asset step-ups, built‑in losses, and limitations on tax attributes
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Reseña del editor
Excerpt from Federal Income Tax Aspects of Mergers and Acquisitions: Scheduled for Hearings Before the Subcommittee on Oversight and the Subcommittee on Select Revenue Measures of the Committee on Ways and Means on April 1, 2, and 16, 1985
Three features of the Federal income tax appear to have the most significant effect on the pattern of merger activity: (1) the dif fering tax consequences of acquiring an entire corporation versus acquiring individual corporate assets; (2) the disparate treatment of various forms of corporate distributions resulting made in the form of interest, dividends, and long-term capital gains; and (3) the inability of corporations with limited taxable income to take full advantage of business tax preferences. These and other aspects of the tax rules are described below.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Reseña del editor
Excerpt from Federal Income Tax Aspects of Mergers and Acquisitions: Scheduled for Hearings Before the Subcommittee on Oversight and the Subcommittee on Select Revenue Measures of the Committee on Ways and Means on April 1, 2, and 16, 1985
The Subcommittee on Oversight of the Committee on Ways and Means, in conjunction with the Subcommittee on Select Revenue Measures, has scheduled hearings on April 1, 2, and 16, 1985, on Federal income tax aspects of corporate mergers and acquisitions. This pamphlet, prepared in connection with the hearings, provides a description of many of the relevant Federal income tax considerations.
The first part of the pamphlet contains an overview. The second part generally discusses tax policy issues raised by the applicable and proposed tax rules. Part three describes, in simplified form, common forms of acquisition transactions, and part four contains a more detailed and technical articulation of the applicable tax rules. The fifth part discusses possible changes in some of those rules and suggests other areas that may warrant further examination. An Appendix briefly describes possible technical amendments that might be considered.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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Federal Income Tax Aspects of Mergers and Acquisitions (Classic Reprint)
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Paperback. Condición: New. Print on Demand. This book analyzes the impact of the tax code on mergers and acquisitions in the United States. Since the turn of the 20th century, the nation has experienced four major merger waves that economists believe are tied to economic factors including stock market movements, advancements in production and distribution technology, and changing consumer demand. This book examines the third era of mergers, which began in the 1980s and has been marked by the hostile takeover and a significant increase in the value of corporations. The author explores how the tax code can incentivize or disincentivize mergers and acquisitions and considers the ways in which the pursuit of tax benefits can lead to economically inefficient outcomes. The book concludes with proposals for reforming the tax code and eliminating merger-related tax loopholes without discouraging economically sound mergers. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Nº de ref. del artículo: 9781330336038_0
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Federal Income Tax Aspects of Mergers and Acquisitions Scheduled for Hearings Before the Subcommittee on Oversight and the Subcommittee on Select on April 1, 2, and 16, 1985 Classic Reprint
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PAP. Condición: New. New Book. Shipped from UK. Established seller since 2000. Nº de ref. del artículo: LW-9781330336038
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Federal Income Tax Aspects of Mergers and Acquisitions Scheduled for Hearings Before the Subcommittee on Oversight and the Subcommittee on Select on April 1, 2, and 16, 1985 Classic Reprint
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Federal Income Tax Aspects of Mergers and Acquisitions: Scheduled for Hearings Before the Subcommittee on Oversight and the Subcommittee on Select . on April 1, 2, and 16, 1985 (Classic Reprint)
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Federal Income Tax Aspects of Mergers and Acquisitions : Scheduled for Hearings Before the Subcommittee on Oversight and the Subcommittee on Select Revenue Measures of the Committee on Ways and Means on April 1, 2, and 16, 1985 (Classic Reprint)
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