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338 Election
Top Takeaways 1: 338 Election Treats a Stock Purchase as an Asset Purchase A company can make a 338 election to treat the stock purchase as a hypothetical asset purchase. This way the buyer
Read More »Corporate Tax Deferred Reorganizations
Top Takeaways 1: Corporate Reorganizations can be classified into three types Corporate reorganizations are typically broken into three categories: those where the corporation grows; those where the corporation is divided up; and all others.
Read More »Corporate Taxable Acquisition
Top Takeaways 1: Corporate Acquisition May be a Stock or Asset Purchase When a corporation is purchased, the deal may be structured as either a purchase of the corporation’s stock or assets. There are
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