This Month in MA (September 2020)

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.

September 2020

Overview

This month’s features:

  • Treasury issues final and proposed regulations under Section 245A (TD 9909) (REG-124737-19)
  • Treasury and the IRS release final regulations under Section 59A (the base erosion and anti-avoidance tax or BEAT) (TD 9910) 
  • Tax treatment of certain S corporations for subpart F income and GILTI purposes (Notice 2020-69)
  • IRS rules that a transaction qualifies as a reorganization under Section 368(a)(1)(F) despite midstream change in plan (PLR 202031002)

Contact us

Tim Lohnes

Partner, M&A Tax, PwC US

Follow us