id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2252	Crockett Jr., Ulysses S.	Taxation of Interest-on-Indebtedness in Corporate Acquisitions: An Analysis of a Congressional Response in Merger Tax Reform	1977	43	.pdf	application/pdf	18848	875	51	The bill's application solely to stock acquisitions was arguably less than logical from a policy standpoint. The Use Test The debt must be issued to provide consideration for the acquisition of stock or assets of another corporation; however, in the case of stock acquisition, no disallowance results unless the issuing corporation owned at least 5% of the voting power of the other 7*Treas.	cache/inlawrev-2252.pdf	txt/inlawrev-2252.txt