CCHs Tax Accounting in Mergers and Acquisitions provides In-depth, practical coverage of todays key tax accounting issues in corporate acquisitions, dispositions, reorganizations and restructurings. This treatise addresses the risks that taxpayers should take into account in structuring transactions. Topics include: Discussion of numerous additional terms and conditions for accounting method changes made on behalf of a controlled foreign corporation (CFC);.New section on Potential Application of Code 279 to certain; major stock acquisitions, which could create an additional; limitation on the benefit of interest deductions.