Corporate Taxation through the Lens of Mergers and Acquisitions
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Ch. 1Introduction and review of basic concepts3Ch. 2An overview of basic corporate tax principles31Ch. 3Introduction to taxable and tax-free mergers and acquisitions91Ch. 4Taxable asset acquisitions : including the treatment of net operating losses115Ch. 5Taxable stock acquisitions and LBOs : including treatment of net operating losses191Ch. 6Fundamental reorganization concepts345Ch. 7Tax-free asset acquisitions : the (A) reorganization, the forward subsidiary merger reorganization, the straight and triangular (C) reorganizations; including treatment of net operating losses465Ch. 8Tax-free stock acquisitions : the straight and triangular (B) reorganizations and the reverse subsidiary merger reorganization under [actual symbol not reproducible] 368(a)(2)(E); including treatment of net operating losses555Ch. 9Spin-offs under section 355 and their use in acquisitions599Ch. 10Cross border acquisitive reorganizations673Ch. 11Use of partnerships, including LLCs, and S corporations in mergers and acquisitions767Ch. 12Introduction to bankruptcy restructurings and related transactions791Ch. 13Tax policy aspects of mergers and acquisitions825
