27 September 2018

Tax M&A Update for August 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:

— Consolidated Stock Basis and the Section 965 Stock Basis Election
— Upstream Loans Respected
— New Debt Limitations on Section 361 Boot Purge in Spin-Off

———————————————
ATTACHMENT

Tax M&A Update

Document ID: 2018-1907