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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