How do I transfer my iTunes from an old account to a new one?

I had an old computer (PC) that had an old iTunes account linked to it and now would like to transfer, rather merge my old purchases with my newer iTunes account which is managed by my current MAC... any help would be greatly appreciated, thanks!!!

You cannot transfer purchases to a different account.  Purchases are always tied to the account from which they were purchased.
Why would you start a new account?

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