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29 June 2018

Tax M&A Update for May 2018

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:

— Anti-churning rules inapplicable in light of three-year sell-down agreement
— IRS updates Notice 2003-65 for expensing rules
— No basis "credit" for shareholder guarantee of S corporation debt that defaulted

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ATTACHMENT

Tax M&A Update

Document ID: 2018-1335

 

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