The corporate tax practice series : strategies for acquisitions, dispositions, spin-offs, joint ventures, financings, reorganizations & restructurings, 2009 / edited by Louis S. Freeman.
"Prepared for the Corporate Tax Practice Series: Strategies For Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings, October-December 2009"--P. 5. Previously published under the title: Tax strategies for corporate acquisitions, dispositions, spin-offs, joint ventures, financings, reorganizations & restructurings, 2008. Table of contents for entire set in v. 26, p. 1157-1236. Includes bibliographical references and indexes.
Contents:
Capitalization of Amounts Paid to Acquire or Create Intangibles and to Facilitate Certain Capital Transactions Selling the Private Company -- Structuring the Deal Taxable, Tax Free or a Little of Both? -- Drafting and Negotiating the Tax Provisions of the Acquisition Agreement -- SFAS No. 142 Makes Its Debut -- FASB Proposal: FASB Proposes an Overhaul of How We Account for Business Combinations -- FASB Discloses Proposal to Change the Accounting for Business Combinations That Feature Contingent Consideration -- FASB Decisions Continue to Erode Goodwill -- FASB's Proposal for SPEs -- SFAS No. 142 Disclosures Are Revealing -- A CEO's and CFO's Guide to the Effect of Taxes on Deal Terms and the Acquisition Agreement -- The Tax Lawyer's Perspective on Acquisition Agreements -- The Least Fun Part of the Job or a Tax Lawyer's Guide to Acquisition Agreements -- Negotiating Tax Provisions in Merger and Acquisition Agreements -- Tax and Tax Related Provisions of U.S. Stock Purchase Agreements -- The Tax Due Diligence Process and Negotiating and Drafting Tax Provisions in Acquisition Agreements -- Negotiating Merger and Acquisition Agreements -- Due Diligence: State and Local Tax Aspects-- Overview of State and Local Taxation -- Mergers and Acquisitions from A to Z: Overview of State and Local Tax Considerations -- State and Local Tax Aspects of Corporate Acquisitions -- Impact of Sales and Use Taxes on Corporate Transactions -- State and Local Income and Franchise Tax Aspects of Corporate Acquisitions -- State Tax and Unclaimed Property Issues Arising in Acquisitions, Dispositions and Reorganizations of Businesses -- The Impact of Legal Entities on the Mechanics of Unitary Reporting -- Section 338 -- Section 338(H)(10) -- Structuring Stock and Asset Acquisitions Section 338 and Other Selected Issues -- Section 338(H)(10) -- Taking a Subsidiary Public: Making a Section 338(H)(10) Election on a Public Offering -- Purchase Price Allocation Rules: Sections 1060, 338 and 197 -- Intangibles 2009: Past, Present, and Future -- Chapter 6 Final Capitalization Regulations -- Capitalization of Amounts Paid to Acquire or Create Intangibles and to Facilitate Certain Capital Transactions
Series:
Tax law and estate planning series Tax law and practice course handbook series ; no. J-876 - J-901
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.