In addition, Osteotech, ARC and MTF have negotiated and signed several arrangements establishing protocols and procedures to ensure a consistent number and flow of donors delivered to Osteotech during the period prior to the closing of the ARC/MTF asset acquisition
Upon closing the Summus asset acquisition
, High Speed intends to prepare for filing with the Securities and Exchange Commission such documents as may be required to enable it to have its common stock made eligible for quotation on the OTC Bulletin Board.
381(c)(1)(B) in tax-free asset acquisitions
by a consolidated group.
Moreover, as stated in the asset acquisition
context, the application of the Sec.
338(h) (10) election, it Continues to be an S corporation for determining the tax effect of the deemed asset acquisition
If inventory is acquired in an asset acquisition
or a Sec.
Clearly, this is an asset acquisition
within the scope of the OCD.
1060 provides for the allocation of purchase price among assets of a trade or business after an applicable asset acquisition
As a result of the asset acquisition
, the company's main business will become the purchase of licensing rights from US and European based pharmaceutical and cosmetics companies; the sublicense of these rights to Asian pharmaceutical and cosmetics companies; and the distribution of such products in Asia and worldwide in the case of the cosmetic products.
338 election, a stock purchase will essentially be treated for tax purposes as an asset acquisition
E Fund, will enter into a joint venture for financing for asset acquisition
The Tax Court viewed the stock purchase and asset acquisition
as an integrated transaction in which the purchaser acquired all of the target's assets for cash and notes, and held that there was insufficient continuity of interest to qualify the asset transfer as a reorganization under Sec.
PGRI") has filed with the Securities and Exchange Commission ("SEC") a Registration Statement on Form S-4 containing its proposed Proxy Statement / Prospectus seeking approval from its stockholders of, among other things, its previously announced proposed acquisition of the assets of Tandem's operating subsidiary, Tandem Energy Corporation ("TEC"), pursuant to an asset acquisition
agreement and plan of reorganization.
We feel the mortgage company will provide a ready cash flow revenue stream and will finance the growth of the real asset acquisition
cash, notes, securities, receivables and other assets ("other property") - received by a shareholder in an otherwise nontaxable statutory merger or asset acquisition