The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes Harvard Case Solution & Analysis

This technical note describes the effect of Article 197 of the Internal Revenue Code of goodwill and other intangible assets acquired in the acquisition. It compares the treatment of goodwill and other acquired intangible assets for tax and financial accounting purposes. The note also briefly discussed the distribution of the purchase price in the different tax asset transaction structures, the residual method, contingent payments and return taxes. These tax laws affect the current and future cash flow to the acquirer and target shareholders, and as a result can affect the price and the optimal structure of the transaction.
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by Mary Margaret Frank Source: Darden School of Business 10 pages. Publication Date: August 29, 2007. Prod. #: UV0881-PDF-ENG

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