When Deciding Whether to Purchase the Shares or Assets in Business

When deciding whether to purchase the shares or assets in business acquisitions,which of the following are the three major tax considerations for the purchaser?

A) Future tax rates, impact on cash flow, potential tax liability after share acquisition if assets are sold
B) Future tax rates, impact on cash flow, potential tax liability after share acquisition if new assets are purchased
C) Future interest rates, impact on cash flow, potential tax liability after share acquisition if assets are sold
D) Future interest rates, impact on cash flow, potential tax liability after share acquisition if new assets are purchased