Divestiture structure and tax attributes : evidence from the Omnibus Budget Reconciliation Act of 1993
Year of publication: |
2000
|
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Authors: | Weaver, Connie D. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 22.2000, Suppl., p. 54-71
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Subject: | Umwandlungsteuer | Reorganization tax | Entflechtung | Unbundling | Steuerwirkung | Tax effects | Geschäftswert | Goodwill | USA | United States | 1991-1994 |
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