Exchange of assets

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Exchange of assets

Acquisition of another company by purchase of its assets in exchange for cash or stock.

Exchange of Assets

An acquisition in which the acquirer buys the target company indirectly by buying its assets. The assets may be bought in exchange for cash and/or stock.
References in periodicals archive ?
This can be especially true for cash-basis taxpayers, since the tax is applied to income not only from sales or exchanges of assets, but also from such income recognition events as the collection of accounts receivable and the sale of inventory in the normal course of business.