Tax Accounting in Mergers and Acquisitions, 2008Topics and Contents |
| Taxable and Tax-Free Acquisitions |
| Basic Concepts in Deductibility and Capitalization |
| Accounting for Restructuring Transactions Under Code §§351, 338, 381, 721, and 1001 |
| Treatment of Contingent Liabilities |
| Treatment of Transaction Costs Prior to the Final Capitalization Regulations |
| Final Capitalization Regulations |
| Debt Modifications in Connection With Mergers and Acquisitions |
| Original Issue Discount (OID) in Mergers and Acquisitions |
| Amortization of Intangibles Under Code §197 |
| Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions |
| Consolidated Return Tax Accounting Issues |