Acquisition of assets

Acquisition of assets

A merger or consolidation in which an acquirer purchases the selling firm's assets.
References in periodicals archive ?
Contract notice: Tender no 1/15 - acquisition of assets - 7 000 tonnes of asphalt concrete.
The transaction relating to O&Y REIT will now proceed by way of a take-over bid rather than an acquisition of assets and a redemption of units.
For the buyer of a business an acquisition of assets is generally preferable to the acquisition of stock.
Montreal, Quebec, Canada has completed the acquisition of assets of AIM Corrugated Container Corp.
The purchase method is consistent with how the accounting model records acquisition of assets and incurrance of liabilities;
If an existing C or S corporation acquires in a tax-free acquisition the entire membership interest of an LLC, which then elects to be disregarded as an entity separate from its owner, or if an existing S corporation acquires all of the outstanding stock of a C or S corporation in a tax-free acquisition and makes a QSSS election for the acquired corporation, under the step-transaction doctrine the acquisition of the entity followed by the deemed liquidation is treated as a direct acquisition of assets (see, e.
a Florida based HMO, completed the previously announced acquisition of assets related to the Medicaid and Florida Healthy Kids business of Total Health Choice, Inc.
However, 94-77 did not address the federal tax treatment of severance payments made as part of the acquisition of property, including a deemed acquisition of assets.
At a bare minimum, the waiver option is another item to be added to the acquisition checklist and, depending on its importance, may cause the parties to change the transaction from a tax-free to a taxable one or from an acquisition of stock to an acquisition of assets.
On July 31, 2006, Time Warner Cable completed the acquisition of assets from Adelphia.
197 intangible if it is acquired in a transaction or series of transactions that involve the acquisition of assets that constitute a trade or business or a substantial portion of a trade or business.

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