May 16, 2023 2023-0889 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 ——————————————— ATTACHMENT Tax M&A Update
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