August 22, 2023 2023-1435 Tax M&A Update for July 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: — Cooperative member interests participate in Section 354 exchange — Split-waiver elections finalized — “Fast track” now permanent — Temporary FTC relief ——————————————— ATTACHMENT Tax M&A Update
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