Extract to table

Legal fees incurred for negotiation and drafting of the SPA, ancillary transaction documents, and closing activities are facilitative costs that must be capitalized into Cascade's basis in the NovaMart stock under Treas

as financial advisor is a facilitative cost of the acquisition and must be capitalized into Cascade's basis in the NovaMart stock

As with legal fees, accounting and tax advisory fees attributable to the investigatory or evaluative phase may be currently deductible, while fees attributable to facilitating the transaction must be capitalized

263(a)-5, this cost must be capitalized into Cascade's stock basis

The Hart-Scott-Rodino Act filing fee is a cost directly attributable to the acquisition and must be capitalized into Cascade's stock basis under Treas

The combined incremental debt of $950,000,000 will generate significant annual interest expense that must be evaluated under the Section 163(j) business interest expense limitation