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Why Would an Acquiring Corporation Want an Acquisition to Be

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Why would an acquiring corporation want an acquisition to be tax-free if it gets only a substituted basis rather than a step-up basis for the acquired assets?


Definitions:

Bipolar Disorder

A mental disorder characterized by periods of depression and periods of elevated mood or mania.

Autism

A developmental disorder characterized by difficulties in social interaction, communication, and by restricted or repetitive patterns of thought and behavior.

Genetically Influenced

Traits or conditions that are affected by one's genetic makeup or heredity.

Maturation

The process of development in which an individual matures or reaches full functionality.

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