Basic Tax Issues in Acquisition Transactions

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879 Basic Tax Issues in Acquisition Transactions Michael L. Schler1 Table of Contents I. INTRODUCTION ........................................ ........................................ ..... 880 II. TAXABLE OR TAX-FREE TRANSACTION? ........................................ ...... 882 A. Is a Tax-Free Reorganization Possible? ....................................... 882 B. Is a Tax-Free Reorganization Desirable? ..................................... 883 III. TAXABLE Transactions ........................................ ............................. 886 A. Transaction Treated as Stock Acquisition for Tax Purposes.

2012] BASIC TAX ISSUES IN ACQUISITION TRANSACTIONS 883 On the other hand, a tax-free reorganization is possible if Target is a limited liability company (LLC) …

  Transactions, Issue, Acquisition, Tax issues in acquisition transactions