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Sep 13, 2013 · PDF Splitter and Merger Free is a powerful and easy-to-use PDF utility that is designed to to split and merge PDF documents. It is able to split ...

In certain instances, the buyer and seller may jointly elect to treat a purchase and sale of stock as an asset purchase for income tax purposes The election is made pursuant to Section 338(h)(10) of the Code The benefit of this is that the buyer will obtain an increase in the adjusted tax basis of the assets of the corporation, and may be willing to pay more for this benefit (assuming willingness to acquire the stock without regard to the election) The election is generally not taken into account under state transfer tax regimes, and it may be a way to avoid transfer taxes that would have been payable had the transaction been structured as an asset sale Here are some strategies to consider regarding the sale of equity interests: If the stock being sold is qualified small business corporation stock, consider whether the seller may be able to defer the payment of tax on the gain from the sale by investing the proceeds from the sale in another qualified small business corporation In the event of a sale of a partnership or an LLC, to avoid or minimize the effect of the hot asset rules, attempt to have the buyer agree to the value of each of the entity s assets, and to further agree not to take any position for tax or financial reporting purposes inconsistent with such valuation In the event the entity being sold is an S corporation or a corporate subsidiary of another corporation, consider whether making a Section 338(h)(10) election would be beneficial to the buyer, perhaps rendering the buyer willing to pay more for the company than he or she would without such election If the above election is to be made, agree with the buyer on an allocation of the sales price among the assets of the corporation, and request the buyer to indemnify you for any tax liability.



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pinnings of Windows networking, as described previously Samba is available from http://wwwsambaorg and distributed with many Linux packages Although the Samba server configuration file (/etc/smbconf) has some straightforward security parameters, misconfiguration can still result in unprotected network shares Other potential sources of UNIX network information include NIS, a great illustration of a good idea (a distributed database of network information) implemented with poorly thought-out to nonexistent security features The main problem with NIS is, once you know the NIS domain name of a server, you can get any of its NIS maps by using a simple RPC query The NIS maps are the distributed mappings of each domain host s critical information, such as passwd file contents A traditional NIS attack involves using NIS client tools to try and guess the domain name Or, a tool like pscan, written by Pluvius and available from many Internet hacker archives, can ferret out the relevant information using the n argument The take-home point for folks still using NIS is, don t use an easily guessed string for your domain name (company name, DNS name, and so on) this makes it easy for hackers to retrieve information including password databases If you re not willing to migrate to NIS+ (which has support for data encryption and authentication over secure RPC), then at least edit the /var/yp/securenets file to restrict access to defined hosts/networks, or compile ypserv with optional support for TCP wrappers, and don t include root and other system account information in NIS tables As we ve seen in previous sections of this chapter, SNMP can provide useful information to attackers for UNIX systems running SNMP agents as well The snmpwalk tool that comes with many UNIX SNMP utility packages can be used to great effect if default community strings are used on your network.





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With PDF Merger, you can batch merging pdf files , combining specified pages or converting scanned ... File Size: 5.10 MB; Platform: Windows XP, Vista, 7, 8, 10 ( 32-bit & 64-bit); Free PDF Merger Download . Versatile PDF Merge Software .

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Sep 13, 2013 · PDF Splitter and Merger Free is a powerful and easy-to-use PDF utility that is designed to to split and merge PDF documents. It is able to split ...

Type: DocumentType Description: Represents the Document Type Declaration (DTD) for this document When the document has no DTD, this will return null Note that DOM Level 1 does not support editing DTDs, thus the docType cannot be altered Exceptions: None

Popularity: Simplicity: Impact: Risk Rating: 7 10 1 6

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Upload your files: Use the “choose file” buttons above to upload your PDF files and then press the "merge" button to download your PDF. Select multiple PDF ...

 

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