21 March 2025

Tax M&A Update for February 2025

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:

— Contractual partnerships are a thing
— No deemed distribution from redemption
— 9100 relief for new IRC Section 163(j) CFC group election

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Attachment

Tax M&A Update

Document ID: 2025-0729