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Thursday, July 23, 2020 | History

1 edition of Tax and accounting aspects of corporate acquisitions. found in the catalog.

Tax and accounting aspects of corporate acquisitions.

Tax and accounting aspects of corporate acquisitions.

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  • 31 Currently reading

Published by Practising Law Institute in New York .
Written in English

    Places:
  • United States.
    • Subjects:
    • Consolidation and merger of corporations -- Taxation -- United States.

    • Edition Notes

      StatementJack S. Levin [and] Richard Pugh, Chairman.
      SeriesTax law and practice course handbook series,, no. 33
      ContributionsLevin, Jack S., 1936-, Pugh, Richard Crawford, 1929-, Practising Law Institute.
      Classifications
      LC ClassificationsKF6499.C6 T37
      The Physical Object
      Pagination280 p.
      Number of Pages280
      ID Numbers
      Open LibraryOL5335442M
      LC Control Number72188738

      Companies can grow through merger and acquisition even in periods of economic uncertainty, but to do so successfully, they must plan and manage tax and other aspects of the transition through due diligence, integration, proper accounting and financial reporting, and tax compliance. Contributor, Corporate Acquisitions and Mergers, Vol. 1 (Fox & Fox ). Tax Aspects, Chapter 7, in California Attorney's Guide to Damages, January Supplement (2d Ed. CEB ). Tax Aspects, Chapter 7, in California Attorney's Guide to Damages, April Supplement (2d Ed. CEB ).

      Note: If you're looking for a free download links of The Concise Guide to Mergers, Acquisitions and Divestitures: Business, Legal, Finance, Accounting, Tax and Process Aspects Pdf, epub, docx and torrent then this site is not for you. only do ebook promotions online and we does not distribute any free download of ebook on this site. Find many great new & used options and get the best deals for Accounting, Legal, and Tax Aspects of Corporate Acquisitions at the best online prices at eBay! Free shipping for many products!

      In tax accounting, goodwill is a concept that must be dealt with when one corporation acquires another at a premium. Goodwill can have a significant tax impact and is among the chief considerations of firms engaged in corporate acquisitions. Stock Acquisitions • One financial institution acquires the stock of another, or a mutual bank is absorbed by another bank • Tax attributes and basis carry over for tax purposes • Acquisition accounting adjustments –offset goodwill net of tax • Code Section (h)(10) election 8File Size: KB.


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Tax and accounting aspects of corporate acquisitions Download PDF EPUB FB2

Tax and Accounting Aspects of Corporate Acquisitions (Tax Law and Practice Transcript Series Number 8) Hardcover – January 1, by Jack S.

Levin (Author), Selma S. Arnold (Editor) See all formats and editions Hide other formats and editionsAuthor: Jack S. Levin. OCLC Number: Notes: "J" Edited transcript of a program presented by Practising Law Institute in New York, Oct. Description. In general, there are four basic structures for a corporate acquisition: (1) a taxable acquisition of a target corporation s stock; (2) a taxable acquisition of a target corporation s assets; (3) a tax-free acquisition of the target corporation s stock; or (4) a tax-free acquisition of a target corporation s Brand: Glenn R.

Carrington. Get this from a library. Tax, SEC, and accounting aspects of corporate acquisitions, [Jack S Levin; Practising Law Institute.;]. book Tax and accounting aspects of corporate acquisitions Jack S Levin, Richard Crawford Pugh, Selma J Arnold Published in in New York by Practising Law InstituteAuthor: Jack S Levin, Richard Crawford Pugh, Selma J Arnold.

"Prepared for distribution at the Tax, SEC, and accounting aspects of corporate acquisitions program, February-March " "J" Description: pages ; 22 cm. Contents: 1. Basic tax techniques and non-tax considerations / Jack S.

Levin Tax aspects of tax-free acquisitions / N. Jerold Cohen, Richard A. Freling "Prepared for distribution at a seminar on tax and accounting aspects of corporate acquisitions." Description: pages 22 cm.

Series Title: Tax law and practice course handbook series, no. Responsibility: Jack S. Levin [and] Richard Pugh, Chairman. Gain a better understanding of these issues with guidance from PricewaterhouseCoopers' Mergers and Acquisitions: A Global Tax Guide.

When a business engages in a multinational merger or acquisition, dealing with a diverse set of transaction-related tax rules is one of the major challenges to successful implementation. PricewaterhouseCoopers' Mergers and Acquisitions: A Global Tax Guide helps you Format: Paperback.

This is the first single-volume desktop reference on mergers, acquisitions, and divestitures to cover all important aspects at once, including business, legal, finance, accounting, tax, and process issues. The author writes in an engaging, accessible style that will appeal to professionals and students alike.

Companies and their advisors are frequently faced with questions regarding mergers, acquisitions, and divestitures.В Until now, relevant information has only been available in large multi-volume sets or in volumes covering each aspect separately.В This will be the first single-volume desktop reference to cover all important aspects at once, including business, legal, finance, accounting, tax.

6 SPECIAL REPORT: ACCOUNTING AND REPORTING FOR BUSINESS COMBINATIONS If an entity acquires assets and liabilities that do not meet the definition of a business, the transaction is not a business combination. Instead, the entity accounts for the transaction as an asset acquisition under SubtopicBusiness Combinations — Related Size: KB.

ASC TopicBusiness Combinations, establishes the accounting and reporting for business combinations. ASC Topic defines a business combination, and requires accounting for each business combination within the scope of ASC Topic by the acquisition method.

See discussion of The Acquisition Method in Section 3. In addition,File Size: 6MB. Accounting for merger and acquisition (M&A) activity is a common challenge for tax compliance professionals.

Since each transaction can result in unique tax issues, a one-size-fits-all approach rarely applies. When the transaction is complete, it is common for the M&A tax consultants to step back, and the engaged tax compliance adviser or industry tax director becomes responsible for correctly.

The Concise Guide to Mergers, Acquisitions and Divestitures: Business, Legal, Finance, Accounting, Tax and Process Aspects 1st ed. Edition by R. Brown (Author) ISBN ISBN Why is ISBN important. ISBN. This bar-code number lets you verify that you're getting exactly the right version or edition of a book.

Format: Paperback. Tax Aspects of Business Transactions: A First Course [Nellen, Annette] on *FREE* shipping on qualifying offers.

Tax Aspects of Business Transactions: A First CourseCited by: 1. When companies go through mergers or acquisitions, we are forced to deal with the mechanics of purchase accounting, including the tax accounting aspects. A keen understanding of these standards, particularly the income tax accounting components, is paramount in the preparation of your company’s income tax provision for financial reporting.

Structuring Corporate Acquisitions-Tax Aspects # 4th (a $ value) *One Portfolio per paid attendee. • Taxable asset acquisitions • Comparison of book versus tax liabilities • Impact on buyer and seller combination for financial reporting and tax purposes • Acquisition accounting – deferred taxes • Acquired tax.

Describe accounting, reporting and disclosures for business combinations Discuss the importance of corporate development officers (CDOs)—M&A teams For years, academic studies maintained mergers and acquisition (M&A) deals destroyed shareholder value.

Inhowever, businesses around the globe bought (and therefore sold)File Size: 1MB. Additional Physical Format: Online version: Corporate mergers and acquisitions. [New York, N.Y.]: Practising Law Institute, © (OCoLC) : Accounting, legal, and tax aspects of corporate acquisitions () by Guardino, Joseph R and a great selection of similar New, Used and Collectible Books available now at Price Range: $5 - $.

A tax-free acquisition is the purchase of a target company in which the recognition of a gain can be deferred. The deferral of gain recognition is of considerable importance, since it delays the payment of income taxes.A proposed transaction must incorporate all three of the following concepts into an IRS-approved acquisition structure before gain deferral will be allowed.Tax Accounting in Mergers and Acquisitions () gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective.

There are many considerations that influence how a transaction is structured, including tax Price: $1. Corporate Restructuring – Introduction & Concepts 2.

Mergers and Amalgamations – Legal and Procedural Aspects 3. Economic and Competition Law Aspects of Mergers and Amalgamations 4. Accounting Aspects of Amalgamations 5. Financial, Stamp Duty and Taxation Aspects of Amalgamation 6. Interest of the Small Investors in Mergers 7.