Tax Accounting in Mergers and Acquisitions (2009)Topics and Contents |
| 1 Taxable And Tax-Free Acquisitions |
| 2 Basic Concepts In Deductibility And Capitalization |
| 3 Accounting For Restructuring Transactions Under Code §§351, 338, 381, 721, And
1001 |
| 4 Treatment Of Contingent Liabilities |
| 5 Treatment Of Transaction Costs Prior To The Final Capitalization
Regulations |
| 6 Final Capitalization Regulations |
| 7 Debt Modifications In Connection With Mergers And Acquisitions |
| 8 Original Issue Discount (OID) In Mergers And Acquisitions |
| 9 Amortization Of Intangibles Under Code §197 |
| 10 Limitation On Loss Carrybacks — Corporate Equity Reduction Transactions |
| 11 Consolidated Return Tax Accounting Issues |