There are many considerations that influence how a transaction is structured, including tax considerations. The most basic tax issue is whether to structure the transaction as taxable or tax-free. In general, there are four basic structures for a corporation acquisition: (1) a taxable acquisition of a target corporation¿s stock; (2) a taxable acquisition of a target corporation¿s assets; (3) a tax-free acquisition of the target corporation¿s stock; or a tax-free acquisition of a target corporation¿s assets.