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Corporate Taxation Through the Lens of Mergers and Acquisitions


Corporate Taxation Through the Lens of Mergers and Acquisitions book jacket View Table of Contents and Introductory Material
ISBN978-0-89089-340-1

This page refers to an out of print or superseded title.

Corporate Taxation Through the Lens of Mergers and Acquisitions

Including Cross-Border Transactions

by Samuel C. Thompson, Jr.

2005 $94.00 920 pp casebound

Tags: Business/Finance Law, Taxation

Teacher's Manual PDF available

This title is out of print and may have reduced or no availability. Please contact us for more information about ordering. (919) 489-7486.


The 2010 Supplement for this book is available here.

This book approaches the subject of Corporate Taxation through the prism of the Federal income tax treatment of taxable and tax-free mergers and acquisitions (M&A). Although the book discusses virtually every section of subchapter C of the Internal Revenue Code, which governs the tax treatment of corporations, the emphasis is placed on those provisions of subchapter C that have the most impact in M&A transactions. The book is structured for use both by students who have not previously been exposed to Corporate Tax and by those students who have.

The book focuses principally on domestic M&A; however, because of the growing importance of cross-border M&A, the Federal income tax consequences of these transactions are also briefly examined. The book is divided into four parts. Part I contains an introduction to business tax principles, to basic corporate tax principles, and to the Federal income tax treatment of taxable and tax-free M&A. Part II focuses on taxable stock and asset acquisitions exploring in depth the Section 338 election and acquisitions of targets that are part of a consolidated group of corporations. Part III focuses on tax-free reorganizations, with the spotlight on acquisitive reorganizations. Part IV focuses on special topics, including acquisitions involving partnerships and S corporations; bankruptcy issues in M&A; and policy issues.

“Thompson has written a comprehensive yet easy-to-follow book… I highly recommend Thompson's Corporate Taxation Through the Lens of Mergers and Acquisitions to any M&A tax professional. Thompson has done a superb job of translating the often incomprehensible tax code into language that a student or beginning tax professional can understand.” — The M&A Tax Report


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