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February 22, 2024

Tax M&A Update for January 2024

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:

— Informal advances not governed by IRC Section 385(c)
— IRS comfortable with ruling on broader range of transactions
— “Determination” excuses taxpayer mistake of law

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Tax M&A Update