Search results with tag "Merger control"

A Roadmap to Accounting for Income Taxes - Deloitte

3.58 Accounting for the Elimination of Income Taxes Allocated to a Predecessor Entity When the Successor Entity Is Nontaxable 87 3.59 Voluntary Change in Tax Status of an Acquired Entity 88 3.60 Change in Tax Status as a Result of a Common-Control Merger 88 3.61 Change in Tax Status to Taxable: Accounting for an Increase in Tax Basis 88

  Control, Income, Accounting, Texas, Common, Roadmap, Mergers, Merger control, Roadmap to accounting for income taxes