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Mergers, Taxes, And Historical Materialism, Ajay K. Mehrotra
Mergers, Taxes, And Historical Materialism, Ajay K. Mehrotra
Indiana Law Journal
In the last few years, corporate mergers and acquisitions witnessed explosive growth. Although more recent market conditions have halted the latest merger movement, scholars and commentators have used the earlier rise in merger activity to reevaluate the preferential tax treatment granted to those mergers and acquisitions that fall under the U.S. tax law's definition of a corporate "reorganization. " Under the current Internal Revenue Code, neither shareholders nor corporations recognize gain or loss on the exchange of stock or securities in transactions that qualify as a "corporate reorganization." The significance of this tax rule raises a central question: why does …
Effects Of Taxation On Corporate Mergers, By J. Keith Butters, John Linter, And William L. Cary, Kenneth Foster
Effects Of Taxation On Corporate Mergers, By J. Keith Butters, John Linter, And William L. Cary, Kenneth Foster
Indiana Law Journal
No abstract provided.