December 22, 2020 2020-2914 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 ——————————————— ATTACHMENT Tax M&A Update 
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