Transcription of Tax Planning for S Corporations: Mergers and Acquisitions ...
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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.
the areas of tax, corporate, partnership, business and health care law, with an emphasis in entity formations, acquisitions, dispositions, redemptions, liquidations and reorganizations. His clients include closely held businesses, with an emphasis in …
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