Brown & Brown of Massachusetts Acquires
1995 - Berkshire Hathaway, Inc., the holding company led by billionaire investment guru Warren Buffet, acquires
Example 1: Foreign corporation Y acquires
foreign corporation X.
Our intelligence clearly shows that Iran seeks to acquire
a nuclear weapons capability, and thus we are extremely concerned about transfers to Iran of dual-use materials.
A financial holding company and any subsidiary (other than a depository institution or subsidiary of a depository institution) may acquire
or control merchant banking investments.
1984 - Acquires
Simsco's three mid-volume foundries.
In acquiring The Alliance, Alera Group expands its capabilities with respect to the integration of the property and casualty firms it has acquired to date and plans to acquire
in the future.
Historically, and even in the current economic environment, many businesses look to acquire
others for economies of scale and synergistic reasons.
As a result, section 355(e) provides that stock or securities in a controlled corporation will not be considered qualifying property for purposes of section 355(c)(2) or section 361(c)(2) if the intended distribution under section 355 is part of a "plan (or series of related transactions)" in which one or more persons acquire
directly or indirectly stock representing a 50-percent or greater interest in the distributing or any controlled corporation.
(3.) Glen Burnie has adopted a shareholders rights plan that becomes effective when a shareholder who has acquired or obtained the right to acquire
10 percent or more of Glen Burnie's voting shares before the adoption of the plan acquires
20 percent or more of its voting shares.
That accounting also is followed when a company acquires
a majority interest, but not a 100% interest, in a subsidiary; the minority interest is not revalued.
If the taxpayer exceeds the limits imposed by these two rules, the replacement property may still be like-kind if the taxpayer acquires
95% of the identified replacement property or the replacement property is received within the 45-day identification period.