id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-500	Miller, John A.	Book Review: The Merger Puzzle	2022	9	.pdf	application/pdf	4404	247	60	2 He argues, however, that a modified version of the proposal should still be enacted because the tax cost of current gain recognition on purchased goodwill will continue to unduly limit the use of taxable asset acquisitions (p. 113).26 Nonrecognition with respect to goodwill is in Thompson's view simply another product of the quest for economic neutrality in the tax system between taxable stock acquisitions and taxable asset acquisitions (pp. 114-15). He would have taxable stock acquisitions satisfy the substantially all test in order for the target to continue its basis (pp. 117-19).	cache/ftr-500.pdf	txt/ftr-500.txt