buy

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Buy

To purchase an asset; taking a long position.

Buy

To take ownership of some asset in exchange for some monetary remuneration. Buying may take any of several forms. In a cash purchase, the buyer gives cash or a cash equivalent immediately in exchange for the asset. In a credit sale, the buyer takes ownership immediately in exchange for future payment, often with interest. An example of buying is a simple transaction involving widgets. If the buyer is willing to pay $2 per widget and the seller wishes to sell 100 widgets, then the seller gives to the buyer 100 widgets and, in their place, receives $200. See also: Sale.

buy

A bargain-priced asset. For example, an analyst may feel that a particular firm owns valuable assets overlooked or undervalued by the financial community. In such an instance, the firm's stock is considered a buy.

buy

To purchase a security or other asset. Compare sell.

make

or

buy

the decision by a firm on whether to make a component or product itself or to buy it from an external supplier (see OUTSOURCING). The decision will depend upon the combined production costs and TRANSACTION COSTS of the alternatives. Sometimes a firm may adopt mixes of the two policies, producing some quantity of the product itself and buying the remainder, depending upon the relative costs of the sources and security of supply considerations. See TRANSACTION for a more detailed discussion. See INTERNALIZATION, VERTICAL INTEGRATION.
References in periodicals archive ?
before and after the acquisition and distribution...." Thus, the shareholders must own the requisite interest in both the acquiring corporation and either the distributing or controlled corporation (whichever is not acquired).
Part of the problem in separating identifiable intangible assets from goodwill arises because imprecise tax definitions of goodwill focus on customer patronage, which can include almost anything related to acquiring and keeping customers.
Between those two alternatives for retroactive treatment, we believe the better approach is to apply the new rules retroactively and permit an election for acquiring or controlling corporations to elect under "old" rules relating to remote continuity of interest.
269(a), because it was a carryover-basis transaction and the parent (who had no direct or indirect interest in the acquiring subsidiary before the transaction) acquired control of at least 50% of the acquiring subsidiary's stock.
The Third Circuit and First Circuit, respectively, reasoned that in a stock-for-stock transaction in which control is achieved, the acquiring corporation may exchange no consideration other than voting stock to effect a tax-free, B-type reorganization.
88-48, 1988-1 CB 117, concluded that the "substantially all" requirement was met in a C reorganization when the target sold 50% of its historic assets and transferred the sales proceeds and its other properties to the acquiring corporation.
Other special rules also are provided for higher-tier adjustments and subsequent distributions by the acquiring member out of earnings and profits acquired from the former common parent.
The Target group collectively owned less than 80% of the stock in Acquiring, a company engaged in Businesses B and C.
The Final Regulations now provide that the acquisition of a target's stock for consideration other than solely an acquiring corporation's voting stock only in connection with a QSP does not prevent the subsequent transfer of the target's assets to the acquiring corporation from qualifying as a C reorganization (the QSP-solely-for-voting stock (SFVS) exception); see Regs.
Prior to the recent promulgation of the overlap rule, when Acquiring was a member of a consolidated group that acquired the assets of a nonmember Target in a tax-free asset acquisition, the absorption of the Target losses was subject to a SRLY limit, computed with reference to Acquiring's contribution to consolidated taxable income.
Further, the taxpayer and the EAT will agree to report the Federal income tax consequences of acquiring, holding and disposing of the property consistent with the procedure.
Commentators argued that the temporary regulations were too broad and should instead have been based on the "solely for voting stock" requirement: Pre-reorganization redemptions and extraordinary distributions by a target should not be taken into account for COI purposes, unless an acquiring corporation directly or indirectly furnishes the consideration for the redemption or distribution.