11/20/2023 0 Comments Transaction costs definitionIt provides that costs do not facilitate a transaction when they do not originate in a business acquisition. The judicially developed “origin-of-the-claim” doctrine offers a second, related exception. Other excepted costs include integration, employee compensation and overhead. For instance, an amount to facilitate a borrowing does not facilitate a transaction other than the borrowing. The regulations include exceptions to the default rule for costs deemed not to facilitate a transaction. Payments are treated as facilitating a transaction if made in the process of investigating or otherwise pursuing one of these transactions and often include those remitted to attorneys, investment bankers, accountants, and consultants for services in connection with a transaction.Įxception for costs that do not facilitate the transaction
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