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US Acquisition Tax Due Diligence: Section 382 Loss Limits, State Nexus, Successor Liability and Deal Structure
OCT 26, 2026·4 min read·Roshan R·United States
A buyer inherits the target's tax history in a stock deal. See the main US diligence areas: net operating loss limits under Section 382, state tax nexus, payroll and sales tax, structure choices and protections.
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