This video discusses the types and effects of taxable acquisitions in Corporate Tax. The acquiring corporation can either acquire the assets of the target corporation or the stock of the target corporation. The choice is important, as acquiring the target's assets will lead to 2 layers of taxation whereas acquiring the target's stock only leads to a single layer of taxation. There are other considerations as well, such as the target's tax attributes (e.g., net operating losses), step-up in basis of the target's assets, and assumption of the target's liabilities.—
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