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September 21, 2022
2022-1420

Tax M&A Update for August 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 repurchase excise tax and the growing “nuisance” of Section 304;

— Appreciation rights are deductible interest; and

— Merger survivor is consolidated group agent.

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Tax M&A Update

 

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