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05 February 2020

Tax M&A Update for December 2019

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:

—  Corporate nonrecognition transactions and the BEAT;

—  Opportunities for consolidated groups with QOFs; and

—  Predecessor/successor regulations under Section 355(e).

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ATTACHMENT

Tax M&A Update

Document ID: 2020-0304

 

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