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Corporate Taxes › Fair Market Value › Acquisitions

Holland & Knight LLP

Treasury Department's First Repurchase Excise Tax Guidance Contains Rotten "Easter Eggs"

Holland & Knight LLP on

The U.S. Department of the Treasury and IRS intend to issue proposed regulations addressing application of a new excise tax on repurchases of corporate stock under Section 4501 of the Internal Revenue Code (Code). Section...more

Bradley Arant Boult Cummings LLP

New Tax Law Makes Asset Deals More Attractive for Family Business Owners

Bradley Arant Boult Cummings LLP on

Buyers often prefer to structure family business acquisitions as taxable asset purchases. In a taxable asset purchase, the buyer is entitled to write up the basis of the seller’s assets to fair market value, and then going...more

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