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July 20, 2020

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


Tax M&A Update