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September 14, 2023

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


Tax M&A Update