Glossary of Entity Taxation—Mergers and Acquisitions Terms
- Accumulated earnings tax
- Acquisitive reorganization
- Adjusted basis or “basis”
- Alternative minimum tax
- Amortization of intangibles
- Basis
- Boot
- Business purpose
- Cancellation of debt
- Capital gains/losses
- Carryforward/carryback
- Carryover basis
- Corporate distributions
- Corporate liquidations
- Corporate tax rates
- Deemed distributions
- Deemed or disguised sale of property
- Deferred tax assets and liabilities
- Deferred tax expense and benefit
- Distributions
- Distributive share
- Dividends received deduction
- Double taxes
- Forward triangular merger
- Initial basis
- Liquidating distribution
- GAAP
- Non-liquidating distribution
- Profits interest
- Reorganization
- Qualified stock purchase
- Spin-off
- Split-off
- Split-up
- Step transaction doctrine
- Stepped-up basis
- Stepped-up basis
- Stock for asset acquisition
- Subsidiary merger
- Tax deferred transactions
- Tax free transactions
- Tax free liquidation
- Taxable acquisition/disposition
- Triangular mergers
- Type A statutory reorganization
- Type B stock for stock acquisition
- Type C stock for asset acquisition
- Type D nondivisive, non-acquisitive reorganization
- Reverse triangular merger