10 May 2017

Tax M&A Update for April 2017

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:

— Economic outlay and S corporation shareholder guaranties
— Costs required by regulator not necessarily capitalized
— Tax Court weighs in again on Section 1234A

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ATTACHMENT

Tax M&A Update for April 2017

Document ID: 2017-0771