A merger in which the assets received by a stockholder at the end of the merger are much different from the value of assets before the merger. Due to the difference in value, the stockholders are treated as though they sold shares and have to pay capital gains taxes.
Related information about taxable acquisition:
- Taxable Acquisition - Financial Dictionary - The Free Dictionary
Taxable acquisition. A merger or consolidation that is not a acquisition. The selling shareholders are treated as having sold their shares. Taxable Acquisition ...
- Tax-Free Acquisitions
Let's examine how each stakeholder in a non-taxable acquisition is affected from a tax perspective: Acquiring Entity. Assumes a carryover basis in the acquired ...
- What is taxable acquisition? definition and meaning
Definition of taxable acquisition: A merger in which the assets received by a stockholder at the end of the merger are much different from the value of assets ...
- Mergers and Acquisitions - Reference For Business
In a taxable acquisition, the assets of the selling firm are revalued or "written up." Therefore, the depreciation deduction will rise (assets are not revalued in a ...
- Corporate Taxation Taxable Acquisition Structures - Ivins, Phillips ...
Mar 29, 2012 ... ALI-ABA Course of Study. Corporate Taxation. Cosponsored by the ABA Section of Taxation. Taxable Acquisition Structures. Washington, D.C. ...
- structuring the transaction: tax considerations - Lane Powell PC
V. SOME COMMON ISSUES IN A TAXABLE ACQUISITION. A. (§53.23) Characterization. B. (§53.24) Deferred Payments. C. (§53.25) Disposition of Unwanted ...
- Taxable Acquisitions of Freestanding C Corporations - Marriott School
Problem--Comparison of Tax Effects of Various Taxable Acquisition Structures. Transaction Structure. Asset Acquisition. Stock Acquisition. No. With a. Without a ...
- tax considerations for buyers and sellers - Tuggle Duggins ...
large gain on the taxable acquisition of property by the purchaser, postponing .... a taxable acquisition, the acquiring corporation's basis for the property it ...