July 19, 2021 2021-1384 Tax M&A Update for June 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: — Substance-over-form is not a “smell test”: another Roth IRA taxpayer win; — Partial relief for inadvertently capitalized costs over multiple years; and — Surviving entity estopped from asserting higher basis in acquired assets ——————————————— ATTACHMENT Tax M&A Update
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