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17 November 2021

Tax M&A Update October 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:

— Public nuisance? Section 304 and taxable acquisitions;

— Court rejects claim-of-right deduction for stock repurchase; and

— Leveraged spin-off with newly issued debt to investment bank

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ATTACHMENT

Tax M&A Update

Document ID: 2021-2102

 

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