WhyteGlov Services: IRC Section 1060 asset acquisition

详细信息    查看全文

• 作者：Donald Goldmanp>ap> ; Vanessa Radick Makridisp>bp> ; Wan-Ting Wup>cp>p> ; p>p>wan-ting.wu@umb.edup>
• 关键词：IRC Section 1060 ; Asset acquisition ; Purchase price allocation ; Tax planning ; Incremental costs and benefits ; Partnership taxation
• 刊名：Journal of Accounting Education
• 出版年：2016
• 出版时间：December 2016
• 年：2016
• 卷：37
• 期：Complete
• 页码：24-37
• 全文大小：236 K
• 卷排序：37

文摘

This tax case illustrates the price allocation process under IRC Section 1060. Buyers' and sellers' tax incentives diverge in an acquisition. Negotiations incorporate the analysis of loss-generating contracts. This case cultivates students' ability to provide professional tax planning advice. This case develops negotiation savvy, critical thinking and writing skills.