The Resource Stock purchases treated as asset acquisitions : section 338, by James T. Chudy, Esq. and Harsha Reddy, Esq. (Pillsbury Winthrop Shaw Pittman LLP, New York, New York)

Stock purchases treated as asset acquisitions : section 338, by James T. Chudy, Esq. and Harsha Reddy, Esq. (Pillsbury Winthrop Shaw Pittman LLP, New York, New York)

Label
Stock purchases treated as asset acquisitions : section 338
Title
Stock purchases treated as asset acquisitions
Title remainder
section 338
Statement of responsibility
by James T. Chudy, Esq. and Harsha Reddy, Esq. (Pillsbury Winthrop Shaw Pittman LLP, New York, New York)
Creator
Contributor
Author
Issuing body
Subject
Language
eng
Summary
"... analyzes in detail the elections under [section] 338(g) and [section] 338(h)(10), available when a purchasing corporation makes a "qualified stock purchase" of a target corporation. If an election is made, "old" target is treated as selling all of its assets to itself as "new" target, and "new" target is treated as purchasing those assets. "New target" has a fresh start for most federal income tax purposes, including a fair market value basis in its assets."
Member of
Supersedes
Cataloging source
BNA
Characteristic
updating loose leaf
http://library.link/vocab/creatorDate
1959-
http://library.link/vocab/creatorName
Chudy, James T.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T3
Nature of contents
bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Reddy, Harsha
  • Tax Management Inc
Series statement
Tax management portfolios : U.S. income
Series volume
788-3rd
http://library.link/vocab/subjectName
  • Securities
  • Subsidiary corporations
  • Consolidation and merger of corporations
Label
Stock purchases treated as asset acquisitions : section 338, by James T. Chudy, Esq. and Harsha Reddy, Esq. (Pillsbury Winthrop Shaw Pittman LLP, New York, New York)
Instantiates
Publication
Copyright
Note
  • Kept up to date with revision pages
  • "This portfolio revises and supersedes 788-2nd T.M."
  • "Bloomberg BNA"--Cover
Bibliography note
Includes bibliographical references (p. C1-C4)
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction and background -- Qualified stock purchase -- Effects of a [section] 338(g) election on old target -- Effects of a [section] 338(g) election on new target -- The [section] 338(h)(10) election -- Section 336(e) -- The consistency rules -- International aspects of [section] 338 -- Miscellaneous issues -- Mechanics of elections -- Table of worksheets
Extent
volumes (loose-leaf) ; 28 cm.
Isbn
9781633591134
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Publication frequency
Updated irregularly
System control number
  • (OCoLC)944447456
  • (OCoLC)ocn944447456
Label
Stock purchases treated as asset acquisitions : section 338, by James T. Chudy, Esq. and Harsha Reddy, Esq. (Pillsbury Winthrop Shaw Pittman LLP, New York, New York)
Publication
Copyright
Note
  • Kept up to date with revision pages
  • "This portfolio revises and supersedes 788-2nd T.M."
  • "Bloomberg BNA"--Cover
Bibliography note
Includes bibliographical references (p. C1-C4)
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction and background -- Qualified stock purchase -- Effects of a [section] 338(g) election on old target -- Effects of a [section] 338(g) election on new target -- The [section] 338(h)(10) election -- Section 336(e) -- The consistency rules -- International aspects of [section] 338 -- Miscellaneous issues -- Mechanics of elections -- Table of worksheets
Extent
volumes (loose-leaf) ; 28 cm.
Isbn
9781633591134
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Publication frequency
Updated irregularly
System control number
  • (OCoLC)944447456
  • (OCoLC)ocn944447456

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