000			01036nab a22001697ac4500
999			_c85098 _d85098
005			20230420154111.0
007			ta
008			230418b ||||| |||| 00| 0 eng d
041			_aeng
100	1		_aAdams, Mollie T. _eauthor
245			_aAvoiding missteps in the LIFO conformity rule
264		4	_c2012
520			_aThe 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		_aTroutman, Coleen S. _eauthor
773			_tJournal of Accountancy _gVol. 214 Issue 2: (August 2012), pages 60-64
942			_2ddc _cART