PwC This Month in M&A for July 2020

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July 2020


This month’s features:

  • IRS has requested comments on proposed methods for tax basis reporting (Notice 2020-43)
  • Final Section 199A regulations on flow-through issues (TD 9899)
  • Temporary regulations under Section 1502 addressing split waiver election and other guidance (REG-125716-18 and TD 9900)
  • IRS PLR addresses small redemption exception (PLR 202024013)

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Tim Lohnes

Partner, M&A Tax, PwC US

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