September 14, 2023 2023-1531 Tax M&A Update for August 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: — Distinctions with a difference: amount realized versus COD income — Seventh Circuit agrees: no deferred compensation deduction by seller in asset sale — Consolidated return reg cleanup ——————————————— ATTACHMENT Tax M&A Update 
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