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Background Note
| HBS Case Collection
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2006
(Revised from original 1982 version)
Tax Factors in Business Combinations
by
Henry B. Reiling
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Abstract
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;