July 20, 2020 2020-1841 Tax M&A Update for June 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: — Taxable years and the Section 382 “small redemption” rule — “If you can’t restore, you can’t rescind” — IRS revokes boot purge ruling ——————————————— ATTACHMENT Tax M&A Update 
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