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- Title
What Price Merger?
- Authors
GATES, CHARLES B.
- Abstract
The article focuses on corporate mergers and acquisitions and the need for chief financial officers to manage valuation and tax strategies in mergers. It states that there has been a spike in corporate mergers in the 1980s, peaking in 1986 just before tax laws in the United States changed. It suggests that tax considerations should play a significant part in successfully structuring mergers and acquisitions. It mentions that the U.S. tax bill taking effect in 1987 makes it more difficult for businesses to benefit from downstream depreciation and amortization of their assets, and that the U.S. Internal Revenue Service has become more aggressive in auditing acquisition allocations and valuations.
- Subjects
UNITED States; TAX laws; FINANCIAL executives; MERGERS &; acquisitions; CORPORATE finance; DEPRECIATION
- Publication
Financial Executive, 1987, Vol 3, Issue 4, p36
- ISSN
0895-4186
- Publication type
Article