The Resource Structuring corporate acquisitions : tax aspects, by Barnet Phillips, IV
Structuring corporate acquisitions : tax aspects, by Barnet Phillips, IV
Resource Information
The item Structuring corporate acquisitions : tax aspects, by Barnet Phillips, IV represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item Structuring corporate acquisitions : tax aspects, by Barnet Phillips, IV represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- Summary
- " ... discusses the principal tax planning considerations related to designing an appropriate transactional structure for a corporate acquisition. It introduces the basic concepts of taxable transactions and tax-free reorganizations, as well as stock and asset acquisition structures, and discusses the consequences to various parties of each transactional form, with particular emphasis on the factors which point to the use of a particular acquisition structure. In addition, it explains more complex acquisition structures, as well as the critical aspects of financing techniques (including the tax consequences of various financial instruments which may be used to finance acquisitions), several special applications of [section] 351 in the context of corporate acquisitions, matters relating to the preservation and usability of loss carryovers and other tax attributes, issues arising when a corporation is acquired out of an affiliated group, tax treatment of transaction costs, acquisition-related compensation issues, techniques for disposing of unwanted assets, allocation of tax risks between a buyer and seller of a corporate business, and selected non-tax issues."
- Language
- eng
- Note
-
- Title from title screen (viewed Mar. 15, 2011)
- Co-author: Robert P. Rothman, <Oct. 4, 2007>
- Published: Washington, D.C., 2005-2007
- Contents
-
- Detailed analysis. Introduction
- Mechanics of implementing an acquisition
- Forms of consideration
- Taxable acquisitions, consequences to selling shareholders
- Taxable acquisitions, consequences to the target corporation
- Taxable acquisitions, consequences to the acquiror
- Tax-free reorganizations, definitions
- Tax-free reorganizations, consequences
- Financing the acquisition
- Net operating losses and related issues
- Special problems when a corporation is acquired out of an affiliated group
- Treatment of transaction costs
- Selected compensation issues
- Disposition of unwanted assets
- Other special problems and planning techniques
- Documentation; allocation of risks between the buyer and seller
- Selected non-tax considerations
- Working papers
- Label
- Structuring corporate acquisitions : tax aspects
- Title
- Structuring corporate acquisitions
- Title remainder
- tax aspects
- Statement of responsibility
- by Barnet Phillips, IV
- Language
- eng
- Summary
- " ... discusses the principal tax planning considerations related to designing an appropriate transactional structure for a corporate acquisition. It introduces the basic concepts of taxable transactions and tax-free reorganizations, as well as stock and asset acquisition structures, and discusses the consequences to various parties of each transactional form, with particular emphasis on the factors which point to the use of a particular acquisition structure. In addition, it explains more complex acquisition structures, as well as the critical aspects of financing techniques (including the tax consequences of various financial instruments which may be used to finance acquisitions), several special applications of [section] 351 in the context of corporate acquisitions, matters relating to the preservation and usability of loss carryovers and other tax attributes, issues arising when a corporation is acquired out of an affiliated group, tax treatment of transaction costs, acquisition-related compensation issues, techniques for disposing of unwanted assets, allocation of tax risks between a buyer and seller of a corporate business, and selected non-tax issues."
- Cataloging source
- BNA
- Characteristic
- updating web site
- http://library.link/vocab/creatorDate
- 1948-
- http://library.link/vocab/creatorName
- Phillips, Barnet
- Entry convention
- integrated entry
- LC call number
- KF6289.A1
- LC item number
- T35 no. 770-4th (INTERNET)
- Nature of contents
-
- dictionaries
- bibliography
- Regularity
- complete irregular
- http://library.link/vocab/relatedWorkOrContributorDate
- 1956-
- http://library.link/vocab/relatedWorkOrContributorName
-
- Rothman, Robert P.
- Tax Management Inc
- Series statement
- U.S. income portfolios : C corporations
- Series volume
- 770-4th
- http://library.link/vocab/subjectName
-
- Consolidation and merger of corporations
- Corporate reorganizations
- Label
- Structuring corporate acquisitions : tax aspects, by Barnet Phillips, IV
- Note
-
- Title from title screen (viewed Mar. 15, 2011)
- Co-author: Robert P. Rothman, <Oct. 4, 2007>
- Published: Washington, D.C., 2005-2007
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis. Introduction -- Mechanics of implementing an acquisition -- Forms of consideration -- Taxable acquisitions, consequences to selling shareholders -- Taxable acquisitions, consequences to the target corporation -- Taxable acquisitions, consequences to the acquiror -- Tax-free reorganizations, definitions -- Tax-free reorganizations, consequences -- Financing the acquisition -- Net operating losses and related issues -- Special problems when a corporation is acquired out of an affiliated group -- Treatment of transaction costs -- Selected compensation issues -- Disposition of unwanted assets -- Other special problems and planning techniques -- Documentation; allocation of risks between the buyer and seller -- Selected non-tax considerations -- Working papers
- Dimensions
- unknown
- 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)60403090
- System details
- Mode of access: World Wide Web
- Label
- Structuring corporate acquisitions : tax aspects, by Barnet Phillips, IV
- Note
-
- Title from title screen (viewed Mar. 15, 2011)
- Co-author: Robert P. Rothman, <Oct. 4, 2007>
- Published: Washington, D.C., 2005-2007
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis. Introduction -- Mechanics of implementing an acquisition -- Forms of consideration -- Taxable acquisitions, consequences to selling shareholders -- Taxable acquisitions, consequences to the target corporation -- Taxable acquisitions, consequences to the acquiror -- Tax-free reorganizations, definitions -- Tax-free reorganizations, consequences -- Financing the acquisition -- Net operating losses and related issues -- Special problems when a corporation is acquired out of an affiliated group -- Treatment of transaction costs -- Selected compensation issues -- Disposition of unwanted assets -- Other special problems and planning techniques -- Documentation; allocation of risks between the buyer and seller -- Selected non-tax considerations -- Working papers
- Dimensions
- unknown
- 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)60403090
- System details
- Mode of access: World Wide Web
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/Structuring-corporate-acquisitions--tax-aspects/0SwB_GB4f30/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/Structuring-corporate-acquisitions--tax-aspects/0SwB_GB4f30/">Structuring corporate acquisitions : tax aspects, by Barnet Phillips, IV</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>