e300 Services
Effective analysis of stock basis, earnings and profits, unified loss rule issues, and intercompany accounts
If your company is considering a major transaction, one or more of the following types of analyses may be necessary for tax purposes:
- Statistical stock basis calculation.
- Federal or state tax stock basis calculation.
- Intercompany account analysis.
- Unified Loss Rule issues.
- ASC 740 issues specifically with respect to the transaction.
- Earnings and profits (E&P) computation and/or allocation.
These types of analyses may be required for a variety of transactions, including the acquisition of another business; the sale or spin-off of part of a business; several types of distributions, including dividends; and most types of business reorganizations or restructurings. The analyses required for tax purposes can be both complex and time-consuming.
Deloitte's e300 team is a leading provider of specialized tax analytical services. Our practice leaders have many years of experience with federal tax matters, especially those involving stock basis and E&P issues.
Learn more about our e300 services.
As used in this document, “Deloitte” means Deloitte Tax LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.
