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Acquiring Corporation Acquires All of the Stock of Target Corporation

Question 53

Multiple Choice

Acquiring Corporation acquires all of the stock of Target Corporation in a Type B (stock- for- stock) reorganization. Both corporations have always filed separate tax returns. Which one of the following statements regarding the acquisition is correct?


A) Acquiring and Target Corporations must file a consolidated tax return.
B) Acquiring Corporation must step up or step down the basis of the Target Corporation's assets to their FMV on the acquisition date.
C) Acquiring Corporation assumes all of the tax attributes of Target Corporation.
D) Acquiring and Target Corporations can elect to file a consolidated tax return.

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