Tax Issues in Corporate Mergers & Acquisitions: Part 2 (Currently Unavailable)

Author: Jennifer Kowal

CPE Credit:  4 hours for CPAs
4 hours Federal Tax Related for EAs and OTRPs
4 hours Federal Tax Law for CTEC

Part 2 of Tax Issues in Corporate Mergers & Acquisitions explains the types of reorganizations that occur within a merger acquisition.

This course covers the federal income tax treatment of taxable stock and asset acquisitions, tax-free reorganizations and acquisitions, and tax-free dispositions and spin-offs, from both the corporate and shareholder perspectives. It also covers the carryover of corporate tax attributes.

This course is excluded from the following subscription programs:
Value Pass, Self-Study Package, Webinar Package, Self-Study & Webinar Package, and Firm Package.

Publication Date: December 2017

Designed For
Tax practitioners at all levels who advise on the taxation of corporate mergers, acquisitions, and disposition transactions.

Topics Covered

  • Dispositions of Unwanted Assets Prior to Sale of Business
  • Divisive Reorganizations
  • Single Entity Reorganizations
  • Subsidiary Single Entity Reorganizations
  • Capitalization of Transaction Costs
  • Combining Tax Attributes

Learning Objectives

  • Differentiate correct statements regarding the parent basis in sub stock
  • Describe IRC Section 354(a)(1) prescribes that gain or loss recognition
  • Recognize types of divisive reorganizations results in a distribution of sub stock
  • Identify consideration of shareholder tax treatment with respect to divisive reorganizations
  • Describe types or reorganizations
  • Recognize which IRC Sections of new debt represent a significant modification
  • Identify types of single entity reorganization
  • Differentiate Indopco and Anti-Indopco regulations


Instructional Method

NASBA Field of Study
Taxes (4 hours)

Program Prerequisites
Basic experience with corporate mergers and acquisitions.
Completing CPE course Tax Issues in Corporate Mergers & Acquisitions: Part 1

Advance Preparation

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