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February 23, 2021
2021-0407

Tax M&A Update for January 2021

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 163(j), SRLY and CFC groups
— Tax Court: management fees were disguised distributions
— Final carried interest regulations

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Tax M&A Update

 

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