Tax
Oct. 5, 1999
Voluminous System
Most merger or acquisition transactions have significant tax implications. The transaction may be structured as a taxable sale, in which the target's stock is being purchased or the target is selling its assets and then being liquidated. Alternatively, the transaction may be structured as a nontaxable reorganization involving a merger, exchange of stock or both.
Robert W. Wood
Managing Partner, Wood LLP
333 Sacramento St
San Francisco , California 94111-3601
Phone: (415) 834-0113
Fax: (415) 789-4540
Email: wood@WoodLLP.com
Univ of Chicago Law School
Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.
A significant body of law has developed over the last 50 years that is not included in the Internal Revenue Code or regulations. These nonstatutory doctrines based on case law serve as a general overlay to the IRS' treatment of mergers and acquisitions.
By Robert W. Wood
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