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The Resource Structuring corporate acquisitions : tax aspects, by Barnet Phillips, IV

Structuring corporate acquisitions : tax aspects, by Barnet Phillips, IV

Creator
Contributor
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
Work
Publication
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
Instance
Label
Structuring corporate acquisitions : tax aspects
Title
Structuring corporate acquisitions
Title remainder
tax aspects
Statement of responsibility
by Barnet Phillips, IV
Creator
Contributor
Subject
Genre
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."
Member of
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
Instantiates
Publication
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
Publication
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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