000			02148nam a2200205Ia 4500
999			_c16208 _d16208
003			OSt
005			20210826153452.0
008			160316s1999 xxu||||| |||| 00| 0 eng d
040			_cn
082			_a346.066260 _bGIN-III
100			_aGinsburg Martin D
245			_aMergers, acquisitions and buyouts : A transactional analysis of the governing tax, legal and accounting considerations Vol.III
260			_aNew York _bPanel Publishers _c1999
300			_a671p _cxiii
365			_bRs.18,330
505			_aContents: Definitions Frequently used in this Treatise, Corporate Expansion, Topics Covered, Importance of Legal and Tax Structure to the Economic Bargain and Four Basic Acquisition Structures and their Tax Ramifications; Taxable Purchase of T's Stock and Taxable Reverse Subsidiary Merger; Taxable Purchase of T's Assets and Taxable Forward Merger; Taxable Acquisitions: Acquisition Expenses, Stepped-Up Basis Allocation, Intangibles Amortization, Non-Compete Covenant, Tax Receivable Agreement, Etc; Unwanted Assets; Tax-Free Reorganization Basic Principles; "Solely for Voting Stock" Reorganizations; Reorganizations not "Solely for Voting Stock; Code 351 Acquisitions and Dispositions; Tax-Free Spin-Offs; Taxable and Tax-Free S Corp Acquisitions; Acquiring or Restructuring Distressed Company, Including Debt Cancellation Income and NOLs; Tax Aspects of LBO Financing-Debt and Preferred Stock; Tax Aspects of LBO Structuring; Management Compensation; Acquisitions and Dispositions Using Partnership, LLC, or REIT; SEC, State Entity Law, ERISA Group Liability, ACCTG, Fraudulent Conveyance, Antitrust Reporting, and Other Non-Tax Issues in Taxable and Tax-Free Acquisitions; Introduction to and Explanation of Sample Acquisition Agreements; Taxable Purchase of Stock; Taxable Purchases of Assets; Taxable Purchase of Divisional Business; Taxable Reverse Subsidiary Merger; Tax-Free Mergers; Sample Acquisition Agreements Finding Devic; Table of Authorities; Index.
650			_a1. Company Law - Mergers2. Company Law - Takeovers3. Company Law - Aquisition
700			_aLevin Jack S _a
942			_2ddc _cBK