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January 19, 2022
2022-0104

Tax M&A Update for December 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:

— Allocation of foreign taxes in a Section 338 transaction;

— Cash threshold lowered for cash/stock distributions by REITs and RIC; and

— No-income ATB

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Tax M&A Update

 

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