McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

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{ research }On January 28, 2005, the Procter Gamble Company acquired The Gillette Company in a tax-deferred acquisition. The Form 8-K describing the transaction was issued on January 28, 2005. You can access the Form 8-K at the company's Web site, www.pg.com and accessing the company's SEC filings. Read "Item 1.01, Entry into a Material Definitive Agreement" and determine which form of merger was used to effect the acquisition.