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June 21, 2021

Tax M&A Update for May 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:

  • Sell the distributor: Section 336(e) and becoming unrelated;
  • General NOL waiver cuts off ability to carry back specified liability losses; and
  • Dividend from closely-held corporation subject to net investment income tax


Tax M&A Update