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The SEC document [very lengthy] is at

The pertinent portion for you says....
United States Federal Income Tax Consequences of the Merger (See page 45)

It is a condition to the completion of the merger that both Gart and Oshman's receive opinions from their respective accounting firms to the effect that the merger will be treated as a reorganization described in Section 368(a) of the Internal Revenue Code.

If the merger is treated as a reorganization under the Internal Revenue Code, in general, for federal income tax purposes:

. no gain or loss will be recognized by the holders of Gart common stock; and

. a gain, if any, but not a loss, will be recognized by the holders of Oshman's common stock to the extent of the lesser of (1) the fair market value of Gart common stock, plus the amount of cash received, less such stockholder's tax basis in the Oshman's common stock surrendered and (2) the amount of cash received. Such gain ordinarily will be a capital gain.

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