Taxes

Tax Considerations
Tax Basis Tax basis is the carrying cost of an asset on a company's tax balance sheet, and is analogous to book value on a company's accounting balance...
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Section 338 Elections
A buyer is not entitled to a step-up in the tax basis of acquired net assets to fair value (FV) in taxable stock acquisitions but, rather, a carryover...
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Tax-Free Acquisitions
Tax-free M&A transactions are considered "reorganizations" and are similar to taxable deals except that in reorganizations the acquirer uses...
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Dividends Received Deduction (DRD)
The Dividends Received Deduction, or DRD, is a tax deduction that C corporations receive on the dividends distributed to them by other companies whose...
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Tax Attributes of a Target
Net Operating Losses Net operating losses (NOLs) are created when the expenses incurred by a company exceed its revenues, generating negative taxable...
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