It is common for key employee shareholders to retain an interest in the target business following either a taxable or tax-free acquisition
The tax-free acquisition
of other accounting firms or their separately incorporated divisions; e.
The current law allows tax-free acquisition
of a subsidiary or parent corporations in an exchange of stock of the acquiring company.
To the extent that Pulaski Financial shares are received, the exchange is expected to qualify as a tax-free acquisition
to CWE stockholders.
During the conversation, the member explains how to structure the transaction so it will be a tax-free acquisition
During the call, the member explains how the transaction should be structured so it will qualify as a tax-free acquisition
81-70 gives a taxpayer alternatives for determining carryover tax basis in "B" reorganizations, the full scope of this revenue procedure may not have been fully appreciated until another form of tax-free acquisition
fell under its jurisdiction.
37) The final regulations provide no guidance, however, regarding the tax treatment of costs capitalized in connection with any tax-free acquisition
, or the target's costs in a taxable stock acquisition.
However, in a tax-free acquisition
or a deemed sale under Sec.
INDIANAPOLIS, June 9 /PRNewswire/ -- Standard Management Corporation ("SMC") (Nasdaq: SMAN) today announced the signing of a definitive merger agreement providing for a tax-free acquisition
of Dixie National Corp.
For example, spin-offs used to facilitate a taxable or tax-free acquisition
, a public offering or simply to create an attractive structure to provide equity compensation to key employees of a particular business, could potentially cause corporate-level taxes.
2) Often, corporations undertake such spinoffs to dispose of unwanted businesses in preparation for a tax-free acquisition
by another corporation.