Tax Aspects of Buying and Selling Corporate Businesses.
这本书帮助理解并解决买卖公司业务中常见的税务问题，讨论了美国国内收入法和财政部法规相关条款的模糊之处和陷阱，适合税务专业人士和公司并购从业者参考。
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.