Lexis Nexis Practical Guide to Mergers, Acquisitions and Business Sales
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Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Product description
A must-have for financial advisors, lawyers, CPAs, and other professionals advising clients, Practical Guide to Mergers, Acquisitions and Business Sales, Second Edition, is an easy-to-understand guide which explains the tax consequences of buying or selling a business and the art of successfully closing business transactions.
Drawing on a vast 30 years of experience, author Joseph B. Darby III, J.D. – a business and transactional tax law expert – incorporates insightful, real-life examples throughout his coverage of the buying and selling of all forms of business entities, including Sole Proprietorships; Partnerships; S Corporations; C Corporations; Limited Liability Companies; Professional Corporations; and more.
Broad in scope, with numerous citations to the IRS Code, rulings, and regulations, this resource covers:
- How tax aspects of the sale of a business can influence negotiations, both in a positive and negative way
- The areas for "give and take" in any negotiation of tax liability for the sale of a business
- Strategies related to Installment Sales, Contingent Payments, Goodwill, Consulting Agreements with prior owners, and other methods that can be introduced into a business acquisition
- Common pitfalls in the negotiation process, including the overlooking of critical tax issues
Practical Guide to Mergers, Acquisitions and Business Sales, Second Edition, is the authoritative but concise and easy-to-understand resource you can rely on.
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Table of contents
Chapter 1: Basic Considerations in Buying or Selling a Business
Chapter 2: Tax Characteristics of the Most Popular Business Entities
Chapter 3: Tax Aspects of Buying and Selling a Sole Proprietorship—Purchase Price Allocation
Chapter 4: Structuring a Sale of Corporate Assets
Chapter 5: Taxable Purchases of C Corporation Stock
Chapter 6: Choosing between an Asset Sale and a Stock Sale
Chapter 7: Tax-Free Acquisitions of Corporate Stock or Assets
Chapter 8: Acquisition and Sale of an S Corporation Business
Chapter 9: Tax Aspects of Buying and Selling a Partnership Business
Chapter 10: Installment Sales, Contingent Payments, and Escrow Arrangements
Chapter 11: Amortization of Intangibles—Code Section 197
Chapter 12: Section 338 and 336(e) Elections
Chapter 13: Post-Acquisition Limitations on NOLs
Chapter 14: Selling the Business to Yourself: Liquidation of a Corporation or Partnership
Chapter 15: Selling the Business to the Business: Corporation and Partnership Redemptions
Chapter 16: Selling the Business to Co-Owners: Shareholders Buy-Sell Agreements
Chapter 17: Compensation, Consulting, Noncompete, and Goodwill
Chapter 18: Selling the Business to Employees: Leveraged Buyouts, ESOPs,and Other Arrangements
Chapter 19: Tax Deferral/Reduction Benefits under CodeSections 1031, 1033, 1044, 1045, and 1202
Chapter 20: Special Tax Issues when Buying and Selling Intellectual Property
Appendix A: Income Tax Tables
Appendix B: AMT Exemption Amounts, Rates and Phase-outs
Case Table
Index
