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25 October 2021

Tax M&A Update September 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:

  • Debt securities and the House Ways and Means anti-Granite Trust proposal;
  • Election to use FMV instead of adjusted basis for section 1059 purposes; and
  • Late CTB election reverses gap period CFC planning

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ATTACHMENT

Tax M&A Update

Document ID: 2021-1940

 

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