Tax Issues in Corporate Mergers & Acquisitions: Part 2
Authored by Jennifer Kowal
About this Course
Topics covered include:
Dispositions of Unwanted Assets; Prior to Sale of Business;
Divisive Reorganizations;
Single Entity Reorganizations;
Subsidiary Single Entity Reorganizations;
Capitalization of Transaction Costs;
Combining Tax Attributes.
Upon completing this course, you should be able to:
Differentiate correct statements regarding the parent basis in sub stock;
Describe IRC Section 354(a)(1) prescribes that gain or loss recognition;
Recognize types of divisive reorganizations results in a distribution of sub stock;
Identify consideration of shareholder tax treatment with respect to divisive reorganizations;
Describe types or reorganizations;
Recognize which IRC Sections of new debt represent a significant modification;
Identify types of single entity reorganization;
Differentiate Indopco and Anti-Indopco regulations.
$ 56.97
Course is unavailable for purchase.
NASBA Field of Study
Taxes
Level
Intermediate
CPE Credits
4.0
Prerequisites
Basic experience with corporate mergers and acquisitions.
Last Updated
07/03/2018
14041
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