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Stock Purchase Agreement Tax Return Clause

Book Publication Date: Oct 2013
Description: Stock purchase agreements typically contains a tax matters section with provisions for dealing with the period of time between signing and closing. For tax returns filed during this period the parties will want the agreement to specify that returns be filed on the same basis as prior returns. The sample clause included here covers tax returns filed between signing and closing of the stock purchase agreement.
Type: Contract Clauses
PLI Item #: 60079
Practice Area: Corporate law, Corporate tax, Mergers and acquisitions, Partnership tax, Tax, Tax shelters, Taxable acquisitions

Keywords: "stock purchase agreement"; tax; "tax representations"; "closing date"; buyer; seller; indemnity; "representations and warranties"; "tax position"; "mergers and acquisitions"; "M&A"; target; "tax period"; "tax returns"

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