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Stock Purchase Tax Allocation Clause
Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2013
Book Publication Date:
Allocating tax liability between buyers and sellers in a stock purchase agreement is generally straightforward.
However, sometimes a tax year will begin before the closing date and end after the closing date.
The sample clause included here states that for purposes of tax liability the closing date will be treated as the end of the seller's tax year and the beginning of the buyer's tax year.
PLI Item #:
"stock purchase agreement"
"representations and warranties"
"mergers and acquisitions"
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