Tax Issues in Corporate Mergers & Acquisitions: Part 2
Author: Jennifer Kowal
||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
Tax practitioners at all levels who advise on the taxation of corporate mergers, acquisitions, and disposition transactions.
- 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
- 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
NASBA Field of Study
Taxes (4 hours)
Basic experience with corporate mergers and acquisitions.
Completing CPE course
Tax Issues in Corporate Mergers & Acquisitions: Part 1