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July 21, 2023

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


Tax M&A Update