Schneider Electric Inks an Agreement to Acquire BEI
GE Acquires Hydril Pressure Control from Tenaris 49
branch and agency of a foreign bank that acquires
or controls, or that is affiliated with a company that acquires
or controls, merchant banking investments and:
96-30),(69) but the distribution does not prevent such a takeover, the distributing corporation arguably can distribute the controlled corporation with no plan that another party would acquire 50 percent or more of the stock of the distributing or controlled corporation.
Under section 355(e), a plan is presumed to exist if a person or persons acquire 50 percent or more of the distributing or any controlled corporation during the four-year period beginning two years before the distribution, unless it is established otherwise.
Erie Insurance and Erie Indemnity Acquire
Erie Family Life
Fromageries to Acquire
Majority Stake in Jaromericka Mlekarna
Helvering, both parties to the reorganization must seemingly be aware of the acquiring corporation's intent to acquire
control of the acquired corporation.
Generally, a transaction qualifies as a C reorganization if a corporation acquires
substantially all of the assets of a target solely in exchange for the acquiring corporation's voting stock (Sec.
Acquisition of T's assets: If a new corporation formed by P acquires
T's assets, Sec.
the holding company led by billionaire investment guru Warren Buffet, acquires
Example 1: Foreign corporation Y acquires
foreign corporation X.
A corporation which acquires
another organization or its assets often finds that, as part of that acquisition, it winds up in possession of large volumes of paper records, computer tapes, microfilm, and other items of uncertain origin and value.
A business combination occurs when an entity acquires
net assets that constitute a business or equity interests of one or more other entities and obtains control over that entity or entities.
Thus, if Acquiring acquires
the Target assets on the 16th day before the end of Acquiring's year, the absorption of Target's loss carryovers is limited to 15/365 of Acquiring's taxable income for the year.