Tax Planning for S Corporations: Mergers and Acquisitions ...

The Practical Tax Lawyer | 19 Jerald David August and Stephen R. Looney INTRODUCTION The tax considerations relating to the sale and purchase of assets by an S corporation or the sale or purchase of the stock of an S corporation are similar to the tax consequences of asset sales and purchases by C corpo-rations and sales and purchases of C corporation stock, with a number of twists and turns thrown in that are unique to S corporations and their David August is a Partner in the law firm of Kostelanetz & Fink, LLP, New York, New York. Mr. August is a national authority on federal taxation and is a frequent lecturer throughout the on federal tax matters, including corporate and partnership taxation , international taxation , wealth transfer taxation , tax controversy and tax litigation. Mr. August is past Vice-Chair (Publications) of the american Bar association , section of taxation and past Editor-in-Chief of The Tax Lawyer, Vols.

American Bar Association, Section of Taxation and past Editor-in-Chief of The Tax Lawyer, Vols. 58 & 59, which is the leading law review for tax practitioners in the U.S. He is Editor-in-Chief of the Journal of Business Entities, a leading national tax publication.

Tags:

  American, Section, Association, Taxation, American bar association, Section of taxation

Information

Related search queries