LTX 4012 - Taxable Acquisitions

Institution:

Villanova University

Subject:

Description:

Description: Prerequisite: Taxation of Corporations and Shareholders The course is designed to address the Tax consequences of buying and selling a business in corporate solution, whether an S or C corporation; impact to the sellers of an asset or stock sale, as well as the areas of concern of the buyer; installment sales, Section 1060 impact on asset sales, the impact of Section 197 on purchased intangibles, whether a stock or asset sale is preferable, and the impact on pricing; treating a stock acquisition like an asset acquisition for both federal and state tax purposes (Section 338 elections); time value of money, and the imputed interest in deferred payments in assets or stock deals; rules for the calculation of OID on both fixed debt and contingent payments; Section 382 and 384 and the impact of change of control on tax attributes such as NOLs. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.villanova.edu

Phone Number:

(610) 519-4500

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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