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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales Kwall, Jeffrey L Journal of Corporation Law; Fall 2006; 32, 1; ABI/INFORM Global pg. 1
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What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Apr 10, 2023

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Page 1: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

What Is a Merger?: The Case for Taxing Cash Mergers Like Stock SalesKwall, Jeffrey LJournal of Corporation Law; Fall 2006; 32, 1; ABI/INFORM Globalpg. 1

Page 2: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 3: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 4: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 5: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 6: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 7: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 8: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 9: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

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Page 10: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

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Page 11: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

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Page 12: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 13: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

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Page 14: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 15: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 16: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 17: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 18: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 19: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 20: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

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Page 21: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

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Page 22: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 23: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 24: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 25: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 26: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 27: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 28: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 29: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 30: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Page 31: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.