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portada The tax Aspects of Acquiring a Business, Second Edition (in English)
Type
Physical Book
Publisher
Author
Year
2018
Language
English
Pages
104
Format
Paperback
ISBN13
9781948580670
Edition No.
002
Categories

The tax Aspects of Acquiring a Business, Second Edition (in English)

W. Eugene Seago (Author) · Cab Intl · Paperback

The tax Aspects of Acquiring a Business, Second Edition (in English) - W. Eugene Seago

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Synopsis "The tax Aspects of Acquiring a Business, Second Edition (in English)"

The decisions about whether to purchase a business and the price to pay is usually a matter of determining the present values of future cash flows and the availability of funds to acquire the business. The present value of the benefit of the deductions or cost recovery depend upon when the tax benefit will be realized, the marginal tax bracket of the entity receiving the deduction and the discount rate assigned to the benefit. This book is intended to provide the tools to take into account the tax consequences of how the acquisition is structured. This book will provide a framework for analyzing the forms the transaction can take and the resulting tax consequences. As will be seen in this book, the old adage of “substance over form” often loses its significance in business acquisitions: Form matters. The audience for this book is graduate business students.

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