July 21, 2023 2023-1289 Tax M&A Update for June 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: — Worthlessness and CTB election time travel — IRS denies late election request for transaction cost deduction safe harbor — CAMT and stock buyback excise tax penalty waivers ——————————————— ATTACHMENT Tax M&A Update
|