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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For C corporation stock acquisitions, the tax year will generally terminate if the target is joining a new consolidated tax filing.
When this is coupled with the ability to treat stock acquisitions as asset purchases under federal tax law, a basis step-up is achieved.
Intangible assets acquired in taxable asset acquisitions and taxable stock acquisitions with a [section]338 election would be considered intangible assets under IRC [section]197, "Amortization of goodwill and certain other intangibles." These assets include many of those considered to be indefinite-lived intangible assets for financial accounting purposes, including goodwill, trademarks, and franchises.
The rolling stock acquisitions are to be conducted in five initiatives:
[section] 1.263(a)-5 regarding the tax treatment of transaction costs capitalized in connection with tax-free acquisitive transactions, as well as costs capitalized by a target in connection with taxable stock acquisitions. Notice 2004-18 suggests that this guidance is under development, but given that the capitalization requirement is already in place, the need for amortization guidance is immediate.
Notably absent from this angel list are differences attributable to the use of "purchase" accounting in stock acquisitions for which an election is not made (trader I.R.C.
Engineering And Technical Support (or Rolling Stock Acquisitions Maintenance And Overall Activities.
In its statement, PGE said the shareholders pact commits the parties to complete agreements for the PGE EJ1 stock acquisitions subject to competition regulatory approval and adoption of the Polish nuclear energy programme in 2013 via a resolution of the Council of Ministers.
The First Circuit rejected Recovery's argument that section 197(d)(1)(E) applies only to stock acquisitions considered substantial.
1.338(h)(10)-1T, effective for stock acquisitions occurring after July 8, 2003.
Given the plethora of the stock acquisitions in the 1990s and subsequent corporate re structurings and reorganizations, the review could be anything but innocuous.
Howev er, it is projected by RZD to increase motive power and rolling stock acquisitions next year.