03 March 2020

Tax M&A Update for February 2020

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 federal common law rule for consolidated group tax refund ownership
— Lease acquisition costs must be capitalized

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ATTACHMENT

Tax M&A Update

Document ID: 2020-0485