Corporate Taxation Through the Lens of Mergers And Acquisitions: Including Cross-Border Transactions [Hardcover]

Samuel C. Thompson (Author), Jr. (Author)

Book Description

ISBN-10: 0890893403 | ISBN-13: 978-0890893401 | Publication Date: June 30, 2005

This book approaches the subject of Corporate Taxation through the prism of the Federal income tax treatment of taxable and tax-free mergers and acquisitions (M&A). Although the book discusses virtually every section of subchapter C of the Internal Revenue Code, which governs the tax treatment of corporations, the emphasis is placed on those provisions of subchapter C that have the most impact in M&A transactions. The book is structured for use both by students who have not previously been exposed to Corporate Tax and by those who have. The book focuses principally on domestic M&A; however, because of the growing importance of cross-border M&A, the Federal income tax consequences of these transactions are also briefly examined. The book is divided into four parts. Part I contains an introduction to business tax principles, to basic corporate tax principles, and to the Federal income tax treatment of taxable and tax-free M&A. Part II focuses on taxable stock and asset acquisitions; Part III focuses on tax-free reorganizations; and Part IV focuses on special topics, including acquisitions involving partnerships and S corporations, bankruptcy issues in M&A, and policy issues.

Editorial Reviews

Review

"Thompson has written a comprehensive yet easy-to-follow book.... I highly recommend Thompson's Corporate Taxation Through the Lens of Mergers and Acquisitions to any M&A tax professional. Thompson has done a superb job of translating the often incomprehensible tax code into language that a student or beginning tax professional can understand." --The M&A Tax Report

About the Author

Samuel C. Thompson, Jr. is a professor of law at the University of California at Los Angeles School of Law.

Product Details

• Hardcover: 920 pages
• Publisher: Carolina Academic Press (June 30, 2005)
• Language: English
• ISBN-10: 0890893403
• ISBN-13: 978-0890893401
• Product Dimensions: 10.3 x 7.3 x 1.8 inches
• Shipping Weight: 3.8 pounds (View shipping rates and policies)
• Amazon Best Sellers Rank: #1,035,655 in Books (See Top 100 in Books)

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