| 000 -LEADER |
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| fixed length control field |
01036nab a22001697ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230420154111.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
230418b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Adams, Mollie T. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Avoiding missteps in the LIFO conformity rule |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2012 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article discusses mergers and acquisitions as a potential growth strategy for corporations persisting through difficult economic conditions, and describes the process of tax compliance for acquiring corporations. According to the article, legal, information technology (IT), and human resources departments should cooperate to consider tax elements during integration. Topics include contractual indemnifications of tax liabilities in stock acquisitions, due diligence, and the release of valuation allowances (VAs) for acquiring company deferred tax assets (DTAs). |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Troutman, Coleen S. |
| Relator term |
author |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Relationship information |
Vol. 214 Issue 2: (August 2012), pages 60-64 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |