What question did this study set out to answer?

The aim is to explain common tax issues related to the buying and selling of corporate businesses.

June 15, 2026

Tax Aspects of Buying and Selling Corporate Businesses.

PHPhilip J. HarmelinkUniversity of New Orleans

Key Points

The aim is to explain common tax issues related to the buying and selling of corporate businesses.
Reviewed the book's content on tax aspects covering corporate transactions.
Analyzed sections of the U.S. Internal Revenue Code and Treasury Regulations.
Included supplemental materials like tables of cases and statutes.
Identified key ambiguities and pitfalls in tax regulations affecting corporate transactions.
Provided detailed resources such as tables, a comprehensive index, and rulings to assist practitioners.

Abstract

Abstract The article presents information on the book, Tax Aspects of Buying and Selling Corporate Businesses, by Clifton J. Fleming Junior. This book is geared to the understanding and solving of common tax problems of buying and selling corporate businesses. The ambiguities and pitfalls of the pertinent sections of the U.S. Internal Revenue Code and corresponding Treasury Regulations are discussed. Special features of this book include tables of cases, statutes. Treasury Regulations, Revenue Rulings, Revenue Procedures, and a comprehensive index.

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