This Month in Mergers and Acquisitions for March 2020
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March 2020
Overview
This month’s features:
First “no-income” active trade or business ruling issued under Section 355 (PLR 202009002)
Supreme Court holds that federal common law does not govern distribution of tax refund within consolidated group (Rodriguez v. Federal Deposit Insurance Corp., 140 S. Ct. 713 (2020))
Taxpayer at-risk for amounts personally guaranteed (Bordelon v. Commissioner, T.C. Memo 2020-26 (2020))