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11 June 2020

Tax M&A Update for May 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:

— Meaningless gesture? Holding period for capital contributions
— No abandonment loss for IPO costs of company that later goes private
— Final Section 385 regulations plug regulatory gap

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ATTACHMENT

Tax M&A Update

Document ID: 2020-1536

 

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