January 23, 2023 2023-0140 Tax M&A Update for December 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: — Excise tax guidance for the new year; — Corporate alternative minimum tax guidance too; and — Consolidated group members would be single shareholder for certain Subpart F/GILTI purposes. ——————————————— ATTACHMENT Tax M&A Update
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