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. ——————————————— ATTACHMENT Tax M&A Update
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