Why Would an Acquiring Corporation Want an Acquisition to Be

question 85

Essay

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?

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Definitions:

Social Isolation

A state where an individual lacks a sense of belonging, social engagement, and fulfilling relationships, often leading to negative health outcomes.

Feral Children

Refers to children who have lived in isolation from human contact from a very young age, and have no experience of human care, social behavior, or, crucially, of human language.

Socialization

The process by which individuals learn and adopt the norms, values, behaviors, and social skills appropriate to their society.

Resocialization

The process by which one's sense of social values, beliefs, and norms are reengineered, often deliberately, through social processes, which can occur in settings such as prisons or rehab centers.