Background Note | HBS Case Collection | July 1982 (Revised August 2006)

Tax Factors in Business Combinations

by Henry B. Reiling


Discusses the theory and rules governing the taxation of business combinations (mergers and acquisitions). Related information from state corporate law, federal securities law, accounting, and finance is also provided. A rewritten version of an earlier note.

Keywords: Taxation; Mergers and Acquisitions; Law;


Reiling, Henry B. "Tax Factors in Business Combinations." Harvard Business School Background Note 283-015, July 1982. (Revised August 2006.)