Practical Guide to Mergers, Acquisitions and Business SalesCCH, 2006 - 512 lappuses "Buying and selling a business is a challenging process. It involves rituals and interactions that are sometimes eerily similar to the courtship dynamic between a human couple. While many business courtships end in an economic marriage, plenty of others fail and for a variety of reasons. Many unsuccessful business negotiations could have made sense, but ultimately floundered, because negotiations went badly awry at some crucial point. CCH's brand-new Practical Guide to Mergers, Acquisitions and Business Sales by seasoned business transaction attorney and author, Joseph B. Darby III, J.D., not only explains the tax aspects of buying and selling a business, but examines the special art of closing major business transactions successfully through an understanding of the tax consequences of the deal. ; There also are two other parties with a major economic stake in a business merger, acquisition or sale: the federal government and (usually at least one) state government. The role of a tax adviser on an business acquisition transaction is to make everyone aware that there are two "silent partners" in the room at all times and that the Buyer and Seller have a common interest in cutting the silent partners out of the deal or reducing their take. The purpose and mission of Practical Guide to Mergers, Acquisitions and Business Sales is to teach practitioners and business stakeholders how to pare the tax costs of transactions to the absolute minimum, within the boundaries of ethical and appropriate tax reporting."--Publisher's website. |
No grāmatas satura
1.–5. rezultāts no 57.
xvi. lappuse
... Patents 310.07 Copyrights ... 310.08 Franchises , Trademarks , and Trade Names 310.09 ... Code Sec . 197 Intangibles 310.10 Covenant Not - to - Compete 310.11 ... Trade Secrets , Know - How , and Other Knowledge - Based Intangibles ...
... Patents 310.07 Copyrights ... 310.08 Franchises , Trademarks , and Trade Names 310.09 ... Code Sec . 197 Intangibles 310.10 Covenant Not - to - Compete 310.11 ... Trade Secrets , Know - How , and Other Knowledge - Based Intangibles ...
xvii. lappuse
Joseph B. Darby. Paragraph Allocation Tension between Seller and Buyer Patents Copyrights ..... Other Code Sec . 197 Intangibles 350.01 350.02 350.03 350.04 Covenant Not - to - Compete .. 350.05 Service Contracts ... 350.06 Franchise ...
Joseph B. Darby. Paragraph Allocation Tension between Seller and Buyer Patents Copyrights ..... Other Code Sec . 197 Intangibles 350.01 350.02 350.03 350.04 Covenant Not - to - Compete .. 350.05 Service Contracts ... 350.06 Franchise ...
xxvii. lappuse
... Patents 2020 Overview of U.S. Patent Law 2020.01 Taxation of Patents 2020.02 Tax Issues on Creation of a Patent Tax Issues on Acquisition of a Patent Tax Issues on Selling a Patent . Code Sec . 1235 .... Code Secs . 1221/1231 License as ...
... Patents 2020 Overview of U.S. Patent Law 2020.01 Taxation of Patents 2020.02 Tax Issues on Creation of a Patent Tax Issues on Acquisition of a Patent Tax Issues on Selling a Patent . Code Sec . 1235 .... Code Secs . 1221/1231 License as ...
36. lappuse
Atvainojiet, šīs lappuses saturs ir ierobežots..
Atvainojiet, šīs lappuses saturs ir ierobežots..
37. lappuse
Atvainojiet, šīs lappuses saturs ir ierobežots..
Atvainojiet, šīs lappuses saturs ir ierobežots..
Saturs
Chapter | 1 |
Payment Now Versus Payment Later 150 | 7 |
LLCsGeneral PartnershipsLimited Liability PartnershipsLimited | 14 |
Hypothetical Situations Illustrating Tax Issues in the Sale of | 16 |
Hypothetical Situations Illustrating How the Choice of Entity Affects | 20 |
Purchase Price Allocation Paradigm | 27 |
Sellers Holding Period for Property 320 | 42 |
Structuring a Sale of Corporate Assets | 65 |
Interaction of Code Sec 338 h 10 and Section 453 Installment Sales 1250 | 310 |
PostAcquisition Limitations on Use of NOLS | 313 |
Special Rules Regarding Options 1320 | 319 |
Code Sec 382Special Rules for Builtin Gains and Losses 1330 | 320 |
or Partnership | 325 |
Comparing C and S Corporations 1410 | 326 |
Tax Issues on Liquidation of an S Corporation 1460 | 333 |
Partnership Redemptions | 335 |
Tax Consequences to Selling C Corporations Shareholders 430 | 75 |
Hypothetical Situations Illustrating How to Structure a Taxable Sale | 82 |
Taxable Purchases of C Corporation Stock | 99 |
6 | 105 |
Hypothetical Situations Illustrating the Tax Consequences of a Stock | 114 |
Choosing Between an Asset Sale and a Stock Sale | 135 |
7 | 142 |
Acquisition and Sale of an S Corporation Business | 173 |
General Requirements Imposed on All Types of TaxFree | 179 |
Code Sec 355Spinoffs Splitoffs and Splitups 760 | 193 |
TaxFree Reorganizations Involving S Corporations 780 | 200 |
Chapter 8Acquisition and Sale of an S Corporation | 215 |
Tax Issues under Code Sec 1362 and 1375 830 | 227 |
Chapter 9Tax Aspects of Buying and Selling a Partnership | 233 |
Contributing Partners Basis and Holding Period in a Partnership | 239 |
Partnership Distributions 945 | 246 |
Liquidation of Partnership Interests 975 | 253 |
Chapter 10Installment Sales Contingent Payments | 261 |
H231 | 266 |
EarnOuts and Other Contingent Payment Transactions 1020 | 271 |
Indemnifications Escrows 1030 | 279 |
Amortization of IntangiblesCode Sec 197 | 285 |
Rules Applicable to Computer Software 1130 | 291 |
Elections | 297 |
16 | 341 |
Constructive Ownership Rules 1530 | 342 |
Tax Consequences for BuyerSeeking Maximum Tax Benefit | 350 |
Sell Agreements | 351 |
Using Life Insurance to Fund Buyouts on Death Tax Related | 355 |
Alternative Structures to a Conventional CrossPurchase | 361 |
17 | 366 |
Chapter 17Compensation Consulting Noncompete | 371 |
18 | 377 |
Sale of Personal GoodwillThe Argument for Capital Gain Treatment 1730 | 378 |
Employee Stock Ownership Plans and Other Arrangements | 387 |
Legal Requirements and Tax Attributes of an ESOP 1830 | 395 |
More Technical Discussion of Certain Specific Tax Benefits | 404 |
Chapter 19Tax DeferralReduction Benefits under Code | 415 |
20 | 419 |
Code Sec 1045 Election to Not Recognize Gain on Sale of Qualified | 432 |
Code Sec 1044 1950 | 441 |
Property | 443 |
Taxation of Trademarks and Trade Names 2030 | 460 |
Computer Software 2060 | 472 |
Case Table | 479 |
497 | |
Citi izdevumi - Skatīt visu
Practical Guide to Mergers, Acquisitions and Business Sales 2nd Edition Joseph B. Darby Priekšskatījums nav pieejams - 2017 |
Bieži izmantoti vārdi un frāzes
$1 million 338 election 80 percent accounts receivable Acquiring Corporation acquisition transaction adjusted basis after-tax cost allocated amortized amount apply asset sale Assume boot built-in gain business assets Buyer capital gains tax capital loss cash Code Sec consulting payments contributed property Corporation Assets corporation's debt instrument deductions deemed depreciation dividend employer ESOP Example fair market value gain or loss gain recognized goodwill Hypothetical Situation intangible assets inventory issue liabilities long-term capital gain LTCG merger noncompete payments ordinary income ownership parties partner partnership interest patent present value provides purchase price pursuant qualified redemption reorganization requirements sale or exchange Section 197 intangibles Seller shares sole proprietorship stock purchase stock sale Subsidiary substantial Super Software Target assets Target corporation Target shareholders Target stock tax benefits tax consequences tax rate tax savings tax-free taxable gain taxpayer tion trade or business transfer transferor treated voting stock