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?

---

Definitions:

Combo Box

A graphical user interface element that combines a dropdown list or menu with a single-line textbox, allowing users to select an item from the list or enter a new choice.

Lookup Field

In databases, a field that allows the user to select a value from another table or list, enabling a connection between the data.

Multivalue Lookup Field

A type of database field that can store multiple references or values in a single record, often used to link records in different tables.

Candidates

Individuals or options from which a choice can be made, often used in the context of elections or selection processes.