March 8, 2022 2022-0383 Tax M&A Update for February 2022 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: — No deduction for deferred compensation in asset sale — Outbound F reorganization results in immediate gain on intellectual property — IRS changes its mind on treatment of REIT lease payments ——————————————— ATTACHMENT Tax M&A Update
|