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09 February 2016

Tax M&A Update for January 2016

Tax M&A Update is a monthly newsletter that provides a summary of developments in the marketplace, leading technical developments, and other thought leadership notes in the area of mergers and acquisitions (M&A) taxation and general corporate taxation. Highlights of this edition include:

— No Worthless Securities Deduction for Newly Incorporated Subsidiary;
— No Loss Recognized for Boot Received in Reorganization Exchange; and
— Stock Acquired in Section 361 Exchange with Boot is not "Purchased."

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Document ID: 2016-0280

 

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