I have two Apple IDs and would like to close one and move the apps from one to the other. Is this possible and how?
Sorry, the short answer is "No".
The longer answer is "No, you cannot do this, sorry".
And last, but not least, the official answer is sadly no.
Here's the relevant text from the FAQ linked above.
I have multiple Apple IDs. Is there a way for me to merge them into a single Apple ID?
Apple IDs cannot be merged. You should use your preferred Apple ID from now on, but you can still access your purchased items such as music, movies, or software using your other Apple IDs.
I suspect it goes like this: You can change your iTunes account ID, and still use the apps you loaded with your original account. You may have to swap back to your original ID to update the apps you bought using it. This means you can aggregate apps from different iTunes accounts to one iPad, say.
You can have two ( or possibly more) iCloud accounts (mail, calendar, address book, notes, etc) on one iDevice. These will live side by side and you can view either only one account's data, or all of the accounts' data at the same time.
These two types of account are independent, so changing one will not change the other.