TITLE

BUSINESS COMBINATIONS�DEVELOPMENTS IN COMBINING TECHNIQUES AND CONSTRAINTS IN ACCOUNTING

AUTHOR(S)
Scriggins, L.P.
PUB. DATE
July 1972
SOURCE
Business Lawyer;Jul72, Vol. 27 Issue 4, p1245
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Focuses on the developments in combining techniques and constraints in accounting rules significant to business combinations in the United States. Additions to the Internal Revenue Code reorganization sections on subsidiary mergers; Amendments to state corporation statutes relating to subsidiary mergers; Promulgation of accounting rules and requirements.
ACCESSION #
5953493

 

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