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June 20, 2022
2022-0962

Tax M&A Update for May 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:

— Stock basis considerations with internal split-offs
— Drop, spin, liquidate
— Legislative reenactment doctrine does not permit 10-year NOL carryback

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Tax M&A Update

 

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