The Value of Net Operating Losses

This technical note provides an overview of the tax law governing the use of a target's net operating losses (NOLs) and other tax attributes by the acquirer. Every transaction requires the acquirer to assess the impact of any limitations under the tax law on the use of the target's NOLs. Because these limitation affect the value of the NOLs, they affect the price the acquirer is willing to pay for the loss corporation and ultimately the optimal deal structure

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Year of publication:	[2008]
Authors:	Frank, Mary Margaret
Other Persons:	Right, Jonathan (contributor)
Publisher:	[2008]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (14 p)
Series:	Darden Case ; No. UVA-C-2256
Type of publication:	Book / Working Paper
Other identifiers:	10.2139/ssrn.1276995 [DOI]
Classification:	G24 - Investment Banking; Venture Capital; Brokerage ; H25 - Business Taxes and Subsidies ; G12 - Asset Pricing
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012770193