LAW 990: Taxation of Mergers and Acquisitions (1-3)

Examines the income tax treatment of corporations and their shareholders arising from taxable and tax-free acquisitions of corporate stock or assets. Includes statutory mergers, triangular reorganizations, recapitalizations, and corporate divisions. To ensure greater understanding of the technical rules, will also focus on the non-tax motives underlying these types of transactions, including strategic and economic considerations. Prerequisite: Taxation of Business Enterprises. LEC
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