November 17, 2021 2021-2102 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 ——————————————— ATTACHMENT Tax M&A Update 
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