How Google was able to make $700M/yr from tax deduction on the Motorola purchase http://www.forbes.com/sites/timworstall/2013/04/29/why-google-did-buy-motorola/ http://www.reuters.com/article/2011/08/31/us-motorolamobility-google-tax-idUSTRE77U1QX20110831 Some stuff I googled on this topic: Tax-Free Acquisitions http://www.macabacus.com/taxes/tax-free-acquisitions Tax Traps in an Acquisition of a Financially Distressed Target http://www.weil.com/files/Publication/8ffacb0c-ff83-4d7a-a74c-c963b2b8ebe6/Presentation/PublicationAttachment/d10d4e50-b93a-4316-b6f9-0032f153ca9a/Tax%20Traps%20in%20an%20Acquisition%20of%20a%20Financially%20Distressed%20Target%20%20(2-503-3971).pdf A Global Guide to Accounting for Business Combinations and Noncontrolling Interests https://www.pwc.com/us/en/issues/business-combinations/assets/accounting-business-combinations-nci.pdf Not sure how useful these are, but it's a start I guess...