June 22, 2023
Tax M&A Update for May 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:
— When IP comes home: proposed IRC Section 367(d) regulations; and
— Portion of CEO’s compensation treated as constructive distribution.
Tax M&A Update