M&A tax recent guidance featuring Tax Court's treatment of goodwill used by corporation as owned by sole shareholder

July 2014

Our July edition of This Month in M&A features:

  • Tax Court treats goodwill used by corporation as owned by sole shareholder
  • Section 355 active trade or business requirement met with non-affiliated partnership employees
  • PLR addresses basis implications of contingent liabilities assumed in a section 351 exchange
  • Spin-off ruled tax-free where controlled corporation may elect REIT status
  • Losses denied where partnership's section 475 dealer activities not attributed to partner

This Month in M&A archive

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Mark Boyer
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