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March 20, 2024

Tax M&A Update for February 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:

  • Personal goodwill is a thing;
  • IRS can recast Midco transaction to find transferee; and
  • Capital contribution of shares is nonrecognition event.
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Tax M&A Update for February 2024