Tax Accounting in Mergers and Acquisitions gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. There are many considerations that influence how a transaction is structured, including tax considerations. The most basic tax issue is whether to structure the transaction as taxable or tax-free. In general, there are four basic structures for a corporation acquisition: (1) a taxable acquisition of a target corporation's stock; (2) a taxable acquisition of a target corporation's assets; (3) a tax-free acquisition of the target corporation's stock; or a tax-free acquisition of a target corporation's assets.

Tax Accounting in Mergers and Acquisitions will help your client:

1. Decide if the transaction should be taxable or nontaxable.

2. Structure the deal for the best results--stock or asset acquisition.

3. Achieve desired business objectives.

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