Q: What is the tax treatment of capital gains that result from a merger
{"Image DocumentName": "Q: What is the tax treatment of capital gains that result from a merger?", "Image ImageDescription": "A: Capital gains resulting from a change in the legal status of a company, including a merger with another company by the exchange of stocks, will not be included in the income statement and therefore will not be liable to tax, on condition that the new book value is recorded on the date in which the legal status of the company is changed.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}