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16 May 2023

Tax M&A Update for April 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:

— Treasury recycles proposal to repeal dividend-within-gain
— Tax Court unimpressed with “gain disappearing act”
— IRS lacked authority to assess information return penalties

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ATTACHMENT

Tax M&A Update

Document ID: 2023-0889

 

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