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Browse Acquisitions and mergers topic

Taxation subtopic

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1-127 out of 127 article(s)
Title Author Type Date Words
Allocation of the Purchase Price in Sales Transactions. Glazier, Scott L. May 1, 2019 3996
Investment adviser's inducement payments to shareholders are not intangibles. Kay, Sharon A.; Salzmann, Trevor Feb 1, 2018 827
Tax compliance after M&As: Elections, carryovers, and debt offer plenty of issues to track following either a stock or an asset deal. Wilcox, Justin N.; LaSaracina, Lisa J. Dec 1, 2017 2558
Acquisition planning for a tax basis step-up. Shapiro, Steven D. Jan 1, 2017 3641
Complexities of stock deals in M&A transactions. Monroe, Tracy J. Aug 1, 2016 1155
Missing partnership merger definition raises questions. Langdon, Nancy L.; Byrd, William M. Jul 1, 2016 1436
Final F reorganization regs. might make treatment available for reverse mergers. Angstadt, Brian; Gove, Rick Feb 1, 2016 1214
Acquisition of partnership interest constitutes an expansion of distributing corporation's business. Chang, Anne Nov 1, 2015 1003
Service-related earnouts: contingent purchase price vs. compensation. Delgado, Robert W.; Mekadenaumporn, Danchai; Bridgman, Andrew Jun 1, 2015 1250
Merged corporations can offset tax interest: the surviving corporation and acquired corporations in a merger are considered the same taxpayer for purposes of interest offsetting. Reichert, Charles J. Feb 1, 2015 653
Merger of family businesses results in gift tax: penalties are denied upon the taxpayers' showing of reasonable-cause reliance on professionals. Kreissl, Laura Jean; Pulliam, Darlene Feb 1, 2015 547
Application of interest charge for installment sale obligations. Kinkaid, Amy I.; Federanich, Charles E. Aug 1, 2014 1819
Structuring minority interest acquisitions with a step-up in basis: sec. 1239 and beyond. Gruidl, Nick; Wittersheim, Corey Apr 1, 2014 2175
Critical lessons from the Peco Foods case: purchase price allocations should allow flexibility for future cost segregation. Rempalski, Kristy L.; Meyette, Edward D. Apr 1, 2014 2032
Final regs. issued on sec. 382 ownership changes. Nevius, Alistair M. Feb 1, 2014 435
Hook stock in general. Fairbanks, Greg A. Feb 1, 2014 2239
Sec. 179 deduction limitation applied to S corps. in a controlled group. Schonig, Michael Oct 1, 2013 987
IRS reverses itself on applying 70% safe-harbor deduction for success-based fees to certain milestone payments. Thornton, David A.; Slivanya, James D. Sep 1, 2013 2533
Chief Counsel provides guidance on allocating acquisition-related costs. Feinstein, Bruce; Cupcrsmith, Adam Aug 1, 2013 1947
IRS addresses treatment of M&A transaction costs and success-based fees. Conjura, Carol; Fitzpatrick, Catherine A. Jun 1, 2013 1898
The benefits of tax planning as part of the acquisition of an international business. Barrett, James H.; Hadjilogiou, Steven; Tevel, Sean Jan 1, 2013 4420
Campus to clients: the ABCs of acquisitive reorganizations. Harrington, Steve; Drougas, Anne; Walstra, Richard Aug 1, 2012 2407
Tax compliance for acquisitions: prepare before purchasing. Sayuk, Douglas M.; Fricke, Matthew H.; Naughtin, Raymond J.; Dugger, Shamen R. Aug 1, 2012 2781
Partially taxable asset acquisitions from S corporations. Gruidl, Nick Apr 1, 2012 1548
Transaction cost considerations: Rev. Proc. 2011-29 and other related matters. Mittman, Matthew J.; Brecht, Thomas J. Sep 1, 2011 2506
IRS applies reverse acquisition regulations: a substance-over-form approach. Smith, Annette B. Jul 1, 2011 1347
A trap for the unwary in the COI regs. Weber, Neal A. Apr 1, 2011 1839
Tax implications of transactions involving contingent consideration. Stock, Toby; Chen, Yining Aug 1, 2010 4836
Determining basis in tax-free acquisitions. Stewart, Dave N.; Thompson, Steven C. Nov 1, 2009 2690
Twin outcomes from Cap Gemini deal. Schnee, Edward J. Dec 1, 2008 976
Restricted stock in acquisitions: IRS provides much-needed guidance. Beadle, Nate Apr 1, 2008 2375
Rationalizing the taxation of reorganizations and other corporate acquisitions. Schlunk, Herwig J. Jun 22, 2007 22593
Caveat emptor: stock acquisition CERT limit on NOL use. Lehrer, John R. Jul 1, 2006 856
Statutory mergers. Schwartzman, Randy A. May 1, 2006 2647
Final section 355(e) plan regulations - the final chapter in the saga. Zarlenga, Lisa M. Nov 1, 2005 10825
Expansion of merger and consolidation provisions. Schwartzman, Randy A. Jun 1, 2005 1751
Expansion of A reorg. provisions. Schwartzman, Randy A. May 1, 2005 1301
New regulations would permit cross-border "A" reorganizations for the first time in 70 years. Giles, John J. Jan 1, 2005 7986
FINANCE MINISTERS AGREE TO EXTEND COMPANY TAX DEFERRAL MEASURE. Dec 8, 2004 351
Appeals court confirms treatment of assumed liabilities. Schnee, Edward J. Nov 1, 2004 752
New rules for qualifying a transaction as a statutory merger or consolidation under section 368(a)(1)(A) of the Internal Revenue Code. Fienberg, Jeffrey B. Oct 1, 2004 4029
Basis studies are given red flags Revenue Procedure 81-70: past, present and future. Keppler, Juliane Laura Jul 1, 2004 2369
Corporate acquisition expenses. Schnee, Edward J. Mar 1, 2004 964
Tax issues arising with IRC section 338(h)(10) acquisitions. Unger, Joseph Feb 1, 2004 2734
Deducting acquisition costs incurred by a shareholder, but paid by the corporation. Yecies, Mark Jan 1, 2004 1074
TAXATION: COMMISSION PROPOSES AMENDMENTS TO MERGERS AND HIVE-OFFS DIRECTIVE. Oct 22, 2003 384
15-year amortization for covenant not to compete in redemption acquisition. O'Driscoll, David Aug 1, 2003 723
Allocation of purchase price for tax purposes. Reilly, Robert F. Aug 1, 2003 1471
Taxation of pending claims: how to handle liabilities when selling or restructuring a business. Maples, Larry May 1, 2003 3840
Expansion vs. acquisition of an active trade or business for sec. 355 purposes. Packard, Pamela May 1, 2003 905
Temp. Regs. on mergers involving disregarded entities. Packard, Pamela May 1, 2003 714
Merger of target into acquiring corporation's SMLLC is an A reorganization. (Corporations & Shareholders). Lerman, Jerry L. Apr 1, 2003 1152
Tax issues for foreign acquisitions: a tax attorney outlines the benefits and challenges of specific tax code treatments involving overseas buyers and sellers. (International Taxation). Epstein, Stephen J. Mar 1, 2003 897
The IRS reviews revenue procedure 81-70: the stakes for taxpayers are high. Keppler, Juliane Laura Mar 1, 2003 1544
Using A and C reorganizations in restructurings. Walkauskas, Gregory W. Oct 1, 2002 6027
Revised Temp. Regs. may ease anti-Morris Trust rule effects. (Corporations & Shareholders). Hetzer, B. Todd Sep 1, 2002 1409
Employee compensation attributable to acquisitions. Packard, Pamela May 1, 2002 706
Tax treatment of merger and acquisition costs. (Federal Taxation). Streer, Paul J.; Strobel, Caroline D. May 1, 2002 3083
Certain mergers involving disregarded entities qualify as a reorganizations. Goldberg, Michael J. Feb 1, 2002 548
Final regs. under secs. 338 and 1060 reflect significant changes. Zarzar, Robert Jul 1, 2001 1018
Merger qualifies as tax-free reorganization, despite surviving corporation's immediate sale of assets. Fiore, Nicholas J. Jul 1, 2001 865
Partnership mergers and divisions. Lerman, Jerry L. Apr 1, 2001 1431
Capitalization requirement in Wells Fargo reversed. Sair, Edward A. Mar 1, 2001 1234
COBE in Statutory Mergers. Joseph, Shibu M. Feb 1, 2001 608
Merger Undertaken to Qualify for S Election Qualifies as F Reorganization. Weinberger, Mark Jan 1, 2001 394
Salary expenses associated with bank acquisition are deductible. Weinberger, Mark Jan 1, 2001 820
Merger and division prop. regs. Heller, Kenneth H. Dec 1, 2000 11801
Merger integration: include a tax strategy to make a good deal better. Dec 1, 2000 487
Corporate acquisition issues. Lane, Joe Oct 1, 2000 675
Mergers involving disregarded entities. O'Connell, Frank J., Jr. Sep 1, 2000 938
Distinctions between state law mergers and tax-free reorganizations. Harrison, Erich C. May 1, 2000 686
IRS clarifies applicability of sec. 195 to business acquisitions. Thornton, David A. Sep 1, 1999 1500
Golden parachute payments. Powers, Kevin F. Sep 1, 1999 2480
Buying or selling a member of a consolidated group. Pellervo, Patricia W. Jul 1, 1999 16185
Recent developments for using target's NOLs. Friedel, David Jul 1, 1999 955
Time is short for spin-offs. Willens, Robert Jul 1, 1998 393
Tax aspects of acquisitions in Germany. Ditsch, Stefan Jul 1, 1998 1219
Complexities in the consolidated return reverse acquisition rules. Prettyman, James Jul 1, 1998 880
Deducting equity-based and deferred compensation after a reorg. or employee transfer. Sollee, Will Jul 1, 1998 2044
The direction of a merger: pitfalls and opportunities. Kelloway, Lisa Jun 1, 1998 1508
Mergers of entities and nonentities: the shape of things to come? Liquerman, Robert Jun 1, 1998 651
Reflections on the new COBE regs. Bloom, Gilbert D. Jun 1, 1998 1104
Securities exchanges incident to B reorgs. Eisenberg, Andrew M. Jun 1, 1998 1041
TRA '97 and Sec. 355. Geracimos, John Jun 1, 1998 653
Deducting severance payments. Brief Article Nov 1, 1997 337
New employment tax reporting procedures in business acquisitions. Doyle, Mary B. Nov 1, 1997 808
Deducting your hostile takeover battles. Hollingsworth, Tracy Brief Article Oct 1, 1997 292
Downsizing costs. Willens, Robert Brief Article Aug 1, 1997 205
Small business tax solutions. Bloom, Bryan E. Jul 1, 1997 802
Waiving a target's loss carryforwards - a preservation of stock basis. Lohnes, Timothy J. Jul 1, 1997 1066
Transactions subsequent to a "B" reorganization. Bloom, Gilbert D. Jun 1, 1997 1606
Proposed section 368 regulations (remote continuity-of-interest doctrine). (Tax Executive Institute's comments submitted to IRS on April 30, 1997). May 1, 1997 3387
Proposed change to continuity-of-shareholder-interest requirement in acquisitive reorganizations. Luchs, Lorin D. May 1, 1997 583
Subsequent dropdowns to partnerships in corporate reorganizations. Mahoney, Edward J. May 1, 1997 851
INDOPCO and the tax treatment of reorganization costs. Weinstein, Andrew J. Jan 1, 1997 10048
Determining whether boot received in an acquisitive reorganization has dividend effect. Ellentuck, Albert B. Dec 1, 1996 1461
Spinoffs and mergers. Willens, Robert Brief Article Aug 1, 1996 288
State tax treatment of net operating loss carryovers in corporate acquisitions. Faber, Peter L. Jul 1, 1996 13116
Deducting defense expenses. Willens, Robert Brief Article May 1, 1996 284
Treatment of a state law merger of S corporation into LLC. Starr, Samuel P. Brief Article Apr 1, 1996 398
Determining whether boot received in an acquisitive reorganization has the effect of a dividend. Ellentuck, Albert B. Apr 1, 1996 1335
Emerging post-Indopco issues: rationale and strategies. Clair, John J., Jr. Jul 1, 1995 800
Resurrecting transactions to qualify under secs. 338 and 338(h)(10). Bloom, Gilbert D. Jun 1, 1995 1061
Sec. 338(h)(10) - caveat target! Liquerman, Robert Jun 1, 1995 932
State tax consequences of short period tax returns. Livanos, George S. Apr 1, 1995 1128
REIT conversions and mergers with Ccorporations. deBree, James Mar 1, 1995 870
Merger of parent and less-than-80% subsidiary. Hardman, Kevin Brief Article Mar 1, 1995 368
Sec. 338(h)(10) elections involving S corporation targets. Stewart, Dave N. Feb 1, 1995 5696
Buying an S corporation? Use a 338(h)(10) election. Willens, Robert Brief Article Jan 1, 1995 400
Taxes and the returns to foreign acquisitions in the United States. Servaes, Henri; Zenner, Marc Dec 22, 1994 8563
New ruling on debt capital deductions. Willens, Robert Brief Article Nov 1, 1994 300
S corporations and sec. 338(h)(10). Ward, David R. Sep 1, 1994 553
Dealing with S termination when an S corporation joins an affiliated group. Ellentuck, Albert B. Aug 1, 1994 737
Application of Sec. 338 to S corporations. Casinelli, Elio Brief Article Apr 1, 1994 378
Treatment of property other than stock received in a merger or acquisition. Bresciani, Mary Ellen Brief Article Mar 1, 1994 382
Sales/use tax considerations in asset transactions. Schaefer, Frank Feb 1, 1994 1444
Investment company mergers - corporations and partnerships compared. Bryan, H. Houston Jan 1, 1994 777
Government finally tells taxpayers that they can't bump and strip. Rainey, Steve Jun 1, 1993 1367
Proposed regulations simplify IRC Sec. 338 rules. Jacobini, Susan May 1, 1993 1498
After Indopco: the nature of a takeover. Brief Article Mar 1, 1993 323
Built-in gain tax planning on sale of "subsidiary" stock. Bazan, Stan Feb 1, 1993 404
A step up from Sec. 355? Haran, Robert B. Feb 1, 1993 639
The ability to reconsolidate after disaffiliation. Mandel, Gary B. Jan 1, 1993 1559
Utilizing corporate tax attributes following ownership changes. Knight, Lee G.; Knight, Ray A. Dec 1, 1991 5034
The purchase of a going concern: planning for intangibles. King, Jerry G.; Torres, Paul D. Mar 1, 1991 2022
Takeover defense expenditures: deductibility not necessarily precluded by National Starch. Persellin, Mark B. May 1, 1990 5421
Buying or selling a member of a consolidated group? Halby, Karen L. Mar 22, 1989 4029

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