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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.

Jerald 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 U.S. on federal tax matters, including corporate and partnership taxation,

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