Tax M&A Update for February 2023

21 March 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

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Tax M&A Update

Document ID: 2023-0530

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