March 21, 2023 2023-0530 Tax M&A Update for February 2023 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: — Spin-offs and ELA mitigation — Treasury quickly finalizes Section 951(a)(2)(B) regulations — The mistaken REIT ——————————————— ATTACHMENT Tax M&A Update
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