November 20, 2020 2020-2744 Tax M&A Update for October 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: — Mixed groups and deducting NOL carryovers — Taxpayer held to form; Danielson applies — IRS invokes Section 704(c) anti-abuse rule ——————————————— ATTACHMENT Tax M&A Update 
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