Acquisition of stock

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Acquisition of stock

Acquisition of Stock

An acquisition by one company of another in which the acquiring company buys the target company's stock. That is, rather than paying with debt or some other means, an acquisition of stock occurs when the acquiring company buys a majority of the target company's shares outstanding. This may be associated with a hostile takeover, where the acquiring company buys shares directly from stockholders, but this is not always the case. See also: Leveraged buyout.
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When this is coupled with the ability to treat stock acquisitions as asset purchases under federal tax law, a basis step-up is achieved.
The rolling stock acquisitions are to be conducted in five initiatives:
The First Circuit rejected Recovery's argument that section 197(d)(1)(E) applies only to stock acquisitions considered substantial.
In fact, the company has changed MIS systems at least twice during that period, has outsourced its payroll function, has used two different stock transfer agents, has negotiated several third-party administrator contracts for health insurance and workmen's compensation, has adopted and eliminated numerous sales incentive programs, has made several stock acquisitions, and has never filed an unclaimed property report.
338(h)(10)-1T, effective for stock acquisitions occurring after July 8, 2003.
stock acquisitions will be taken into account in determining whether a tainted increase in U.
197 treats stock acquisitions and redemptions similarly.
Even if there is agreement new basis is appropriate for majority stock acquisitions, does a secondary offering, an initial offering or the exchange of a majority of an entity's stock in the market over a short time qualify?
Further, for both stock acquisitions and excess distributions, all members of a consolidated group are treated as one taxpayer by Sec.