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December 22, 2020

Tax M&A Update for November 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:

—  Section 958(b)(4) repeal and outbound Section 367(a) stock transfers;

—  IRS doubles down on PPP expense deduction conclusion; and

—  The many forms of circularity


Tax M&A Update