Practical Guide to Mergers, Acquisitions and Business Sales.
Practical Guide to Mergers, Acquisitions and Business Sales, by Joseph B. Darby, III (CCH, 2006), explains the tax aspects of buying and selling a business. It also examines the art of successfully closing major business transactions through an understanding of the tax consequences of the deal. Regardless of the type of transaction involved, the book's emphasis is to show tax advisers how to pare the tax costs of transactions to the absolute minimum. It covers transactions involving every type of entity. Among the many topics discussed are selling a business to employees and the special tax issues encountered when buying and selling intellectual property. Approximately 500 pages; $110. Contact (800) 248-3248; www.online store.cch.com.
Philip R. Fink, J.D., CPA
Professor of Taxation
University of Toledo