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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

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Tax M&A Update

 

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