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338 Election

338 Election

TaxTV Staff March 16, 2012 0

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

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Corporate Tax Deferred Reorganizations

Corporate Tax Deferred Reorganizations

TaxTV Staff February 28, 2012 1

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. 

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Corporate Taxable Acquisition

Corporate Taxable Acquisition

TaxTV Staff February 5, 2012 0

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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