TAX PLANNING IN THE YEAR OF ACQUISITION.

Autor:	AHLERS, ANNETTE M.
Zdroj:	Practical Tax Strategies; Jun2013, Vol. 90 Issue 6, p265-269, 5p
Abstrakt:	The article discusses common issues that may arise that can generate an Internal Revenue Services (IRS) examination and where a higher level of review might be helpful in documenting transition-year tax positions in the U.S. Parties in several transactions take inconsistent positions with respect to the tax consequences of the acquisition. It suggests taxpayers engaging in acquisition transactions to document and address the tax implications while the information is available.
Databáze:	Supplemental Index
Externí odkaz:	Zobrazit plný text záznamu