Acquisition

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Related to Corporate Acquisitions: Mergers and acquisitions

ACQUISITION, property, contracts, descent. The act by which the person procures the property of a thing.
    2. An acquisition, may be temporary or perpetual, and be procured either for a valuable consideration, for example, by buying the same; or without consideration, as by gift or descent.
    3. Acquisition may be divided into original and derivative. Original acquisition is procured by occupancy, 1 Bouv. Inst. n. 490; 2 Kent. Com. 289; Menstr. Leg. du Dr. Civ. Rom. Sec. 344 ; by accession, 1 Bouv. Inst. n. Sec. 499; 2 Kent., Com. 293; by intellectual labor, namely, for inventions, which are secured by patent rights and for the authorship of books, maps, and charts, which is protected by copyrights. 1. Bouv. Inst. n. 508.
    4. Derivative acquisitions are those which are procured from others, either by act of law, or by act of the parties. Goods and chattels may change owners by act of law in the cases of forfeiture, succession, marriage, judgment, insolvency, and intestacy. And by act of the parties, by gift or sale. Property may be acquired by a man himself, or by those who are in his power, for him; as by his children while minors; 1 N. Hamps. R. 28; 1 United States Law Journ. 513 ; by his apprentices or his slaves. Vide Ruth. Inst. ch. 6 & 7; Dig. 41, 1, 53; Inst. 2,9; Id. 2,9,3.

References in periodicals archive ?
Overpaying for anticipated synergies is often cited as one of the principal reasons that corporate acquisitions fail to meet the expectations of the purchaser.
He is currently focusing on corporate acquisitions and analysis for the hotel chain.
Other States, however, have no provision for the transfer of NOLs in corporate acquisitions. These statutes typically provide that a "taxpayer" can apply NOLs from one year against the income of another year but no mechanism is provided for the movement of an NOL from one corporation to another in an acquisition, even if the acquisition is a statutory merger or other form of tax-free reorganization.
30 October 2013 a[euro]" Italy does not intend to make changes to legislation on corporate acquisitions in the near term, deemed to potentially affect Telecom Italia SpA (BIT:TIT) in which Spanish rival Telefonica SA (MCE:TEF) is increasing its stake, a government source told Reuters.
In a ruling that may have considerable utility in corporate acquisitions, the IRS has held for the first time that an offer to buy out compensatory stock options for cash will not result in constructive receipt for the option holder who declines the offer.

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