Livingston C O
Healthc Financ Manage. 1988 Mar;42(3):76-80.
The changes brought about by the Tax Reform Act of 1986 are the most significant to occur in more than 25 years. Because of these changes, buyers and sellers must carefully negotiate any mergers or acquisitions to ensure each party's tax status remains intact. For-profit as well as not-for-profit institutions must carefully consider the new tax rules involved with a change in ownership. This article is the second in a series on merger and acquisition. Other articles in the series will discuss legal issues, purchase investigations, and capital planning.
1986年《税收改革法案》带来的变化是25多年来最重大的。由于这些变化，买卖双方必须仔细协商任何合并或收购事宜，以确保各方的税务状况保持不变。营利性机构和非营利性机构都必须仔细考虑与所有权变更相关的新税收规则。本文是关于合并与收购系列文章的第二篇。该系列的其他文章将讨论法律问题、收购调查和资本规划。
