Acquisition of stock

(redirected from Stock Acquisitions)

Acquisition of stock

A merger or consolidation in which an acquirer purchases the acquiree's 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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References in periodicals archive ?

The First Circuit rejected Recovery's argument that section 197(d)(1)(E) applies only to stock acquisitions considered substantial.

Noncompete agreement is a section 197 intangible

338(h)(10)-1T, effective for stock acquisitions occurring after July 8, 2003.

Sec. 338(h)(10) Temp. Regs. and the step-transaction doctrine

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.

Unclaimed property audits: George Orwell would be proud

On the occasion of the corporate split, persons holding Hitachi's stock acquisition rights will not be granted Hitachi Industrial Equipment Systems's stock acquisitions rights in place thereof.

Hitachi and Hitachi Industrial Equipment Systems Sign Corporate Split Agreement

197 treats stock acquisitions and redemptions similarly.

15-year amortization for covenant not to compete in redemption acquisition

stock acquisitions will be taken into account in determining whether a tainted increase in U.

Comments on proposed regulations on the allocation of interest expense under Sections 861 and 864(e): July 24, 1991

Further, for both stock acquisitions and excess distributions, all members of a consolidated group are treated as one taxpayer by Sec.

CERTs and NOL limits

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?

Understanding the FASB's new basis project: when should a reporting entity adopt a new basis of accounting for assets and liabilities?

Our ability to execute this substantial acquisition in Brazil with cash should send a strong signal to the market regarding NewMarket's commitment to shift away from stock acquisitions.

NewMarket Technology Inc. to Acquire Brazilian Systems Integrator, Reduce Overhead, Increase Profits and Shrink Fully Diluted Issued and Outstanding

172(h) which in general disallows the carryback of NOLs following certain stock acquisitions, does not apply for two reasons.

Sec. 338 election for targets with built-in losses

The Company believes that (i) in contrast to stock acquisitions through a registered public tender offer, which ensure transparency with respect to information disclosure and fairness among shareholders of the target company, the said stock acquisition by Livedoor using ToSTNeT-1 (the "Acquisition") is far from a transparent and fair transaction for shareholders of the Company, since control premiums for the Acquisition were paid only to some of the shareholders of the Company, and that (ii) the Acquisition is at least against the purposes of the Japanese tender offer regulations and, moreover, there is doubt about its legality.

Fuji Television Network: Notice of Loan of Shares and Issuance of Stock Acquisition Rights by Nippon Broadcasting System, Incorporated

However, the RRA eliminated this exclusion for stock acquisitions occurring after Oct.