The Resource Stock purchases treated as asset acquisitions : Section 338, James T. Chudy, Esq. and Harsha Reddy, Esq. (Pillsbury Winthrop Shaw Pittman LLP, New York, New York)

Stock purchases treated as asset acquisitions : Section 338, James T. Chudy, Esq. and Harsha Reddy, Esq. (Pillsbury Winthrop Shaw Pittman LLP, New York, New York)

Label
Stock purchases treated as asset acquisitions : Section 338
Title
Stock purchases treated as asset acquisitions
Title remainder
Section 338
Statement of responsibility
James T. Chudy, Esq. and Harsha Reddy, Esq. (Pillsbury Winthrop Shaw Pittman LLP, New York, New York)
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"... analyzes in detail the elections under [section] 338(g) and [section] 338(h)(10), available when a purchasing corporation makes a "qualified stock purchase" of a target corporation. If an election is made, "old" target is treated as selling all of its assets to itself as "new" target, and "new" target is treated as purchasing those assets. "New target" has a fresh start for most federal income tax purposes, including a fair market value basis in its assets
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1959-
http://library.link/vocab/creatorName
Chudy, James T.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 788-3rd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Early-Hubelbank, David.
  • Reddy, Harsha
  • Tax Management Inc
Series statement
U.S. income portfolios
Series volume
788-3rd
http://library.link/vocab/subjectName
  • Securities
  • Subsidiary corporations
  • Consolidation and merger of corporations
Label
Stock purchases treated as asset acquisitions : Section 338, James T. Chudy, Esq. and Harsha Reddy, Esq. (Pillsbury Winthrop Shaw Pittman LLP, New York, New York)
Instantiates
Publication
Note
  • Authors: James T. Chudy, David Early-Hubelbank and Harsha Reddy, <Oct. 4, 2007>
  • Rev. ed. of: Stock purchases treated as asset acquisitions : section 338 / by James T. Chudy, Philip H. Spector and Sarah L. McGill. 1997
  • Published: Washington, D.C., 2006-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction and background -- Qualified stock purchase -- Effects of a [section] 338(g) election on old target -- Effects of a [section] 338(g) election on new target -- The [section] 338(h)(10) election -- Section 336(e) -- The consistency rules -- International aspects of [section] 338 -- Miscellaneous issues -- Mechanics of elections -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60403417
System details
Mode of access: World Wide Web
Label
Stock purchases treated as asset acquisitions : Section 338, James T. Chudy, Esq. and Harsha Reddy, Esq. (Pillsbury Winthrop Shaw Pittman LLP, New York, New York)
Publication
Note
  • Authors: James T. Chudy, David Early-Hubelbank and Harsha Reddy, <Oct. 4, 2007>
  • Rev. ed. of: Stock purchases treated as asset acquisitions : section 338 / by James T. Chudy, Philip H. Spector and Sarah L. McGill. 1997
  • Published: Washington, D.C., 2006-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction and background -- Qualified stock purchase -- Effects of a [section] 338(g) election on old target -- Effects of a [section] 338(g) election on new target -- The [section] 338(h)(10) election -- Section 336(e) -- The consistency rules -- International aspects of [section] 338 -- Miscellaneous issues -- Mechanics of elections -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60403417
System details
Mode of access: World Wide Web

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