The Resource State taxation of mergers and acquisitions, Gregory E. Stern

State taxation of mergers and acquisitions, Gregory E. Stern

Label
State taxation of mergers and acquisitions
Title
State taxation of mergers and acquisitions
Statement of responsibility
Gregory E. Stern
Creator
Contributor
Author
Publisher
Subject
Genre
Language
eng
Summary
"... analyzes the state and local tax implications of mergers and acquisitions by corporate multistate taxpayers. The potentially significant state and local tax liabilities generated by these transactions often can be reduced or eliminated through proper planning. After presenting an overview of the types and characteristics of the primary state and local taxes, including the most common exemptions provided by the states, the Portfolio addresses the unitary business concept and various interstate income tax laws and compacts. The discussion then turns to mergers, reorganizations and property transfers in those states with specific tax exemptions. Stock and asset transactions are discussed, with planning considerations set out for each type of acquisition from the perspective of both buyers and sellers. Finally, there is a discussion of some of the principal issues that arise when the buyer has multinational operations, including the interaction of state tax regimes and foreign source income and loss."
Member of
Cataloging source
BNA
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 783-4th ONLINE
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
Series statement
U.S. income portfolios
Series volume
783-4th
Label
State taxation of mergers and acquisitions, Gregory E. Stern
Instantiates
Publication
Copyright
Note
  • Title from title screen (viewed Nov. 1, 2010)
  • Published: Washington, D.C., 2004-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Detailed analysis. Introduction
  • Overview of state taxation
  • Mergers, reorganizations and property transfers
  • Stock transactions
  • Asset transactions
  • International considerations
  • Working papers
Control code
60403387
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60403387
System details
Mode of access: World Wide Web
Label
State taxation of mergers and acquisitions, Gregory E. Stern
Publication
Copyright
Note
  • Title from title screen (viewed Nov. 1, 2010)
  • Published: Washington, D.C., 2004-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Detailed analysis. Introduction
  • Overview of state taxation
  • Mergers, reorganizations and property transfers
  • Stock transactions
  • Asset transactions
  • International considerations
  • Working papers
Control code
60403387
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60403387
System details
Mode of access: World Wide Web

Library Locations

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      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
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