October 24, 2022
Tax M&A Update for September 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:
— Worthlessness, ELAs and open tax years;
— Complete liquidations and Form 952; and
— Taxpayer cannot accelerate Section 367(d) deemed royalty.
Tax M&A Update