This Month in M&A

December 2013

This month features:

  • Final and proposed regulations under section 1411 address the new 3.8% net investment income tax on individuals, estates, and certain trusts (T.D. 9644; REG-130843-13)
  • Preferred shares provide holder with control over a corporation (Fish v. Comm’r T.C. Memo. 2013-270)
  • A US corporation will not recognize gain or loss upon its outbound liquidation (PLR 201348011)

This Month in M&A archive

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