This technical note provides an overview of the tax legislation governing the use of net operating loss goals (NOLs) and other tax attributes of the acquirer. Each transaction requires the buyer to assess the impact of any restrictions, in accordance with the tax laws on the use of NOLs goal. Since these constraints affect the value of NOLs, they affect the price the buyer is willing to pay for the losses of the corporation, and ultimately the optimal structure of the transaction.
This Darden study. "Hide
by Mary Margaret Frank, Jonathan M. Right Source: Darden School of Business 13 pages. Publication Date: August 29, 2007. Prod. #: UV0880-PDF-ENG
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