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December 21, 2021

Tax M&A Update November 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:

— Partial liquidation of publicly traded company
— Downstream merger avoids DIT trigger, under Commissioner’s discretion rule
— Public documents are actual knowledge for §382 purposes


Tax M&A Update