The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes

By Frank, Mary Margaret

This technical note outlines the effect of Section 197 of the Internal Revenue Code on goodwill and other intangibles purchased in an acquisition by comparing the treatment of goodwill and other purchased intangibles for tax and financial accounting purposes. The residual method, contingent payments, and recapture taxes are also briefly discussed. These tax laws affect current and future cash flows to the acquirer and target shareholders and as a result can affect the price and optimal structure of a deal.

Collection: Darden University of Virginia (USA)

Ref: DARDEN-C-2258

Format: PDF

Number of pages: 9

Publication Date: Aug 29, 2007

Review date: Jul 6, 2021

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Industry Setting: N/A

The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes

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The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes

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The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes

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