Taxable and Tax-Free Corporate Mergers, Acquisitions and Lbo's (American Casebook Series)

This book provides an introductory discussion of the basic tax factors involved followed by problems that require students to read closely the relevant sections of the Internal Revenue Code of 1986 and Treasury Regulations. Presents cases, rulings, notes, and problems that deal with esoteric issues. Contains many of the most significant cases and rulings on each major topic. In many instances, a summary problem is present at the end of a topic. Designed to give students an understanding of the basic aspects of each topic, and then to expose students to the many complexities of the topics.