November 2013

This Month's Features:

  • Final regulations under Section 382 address exceptions to application of the segregation rules for certain transfers of loss corporation stock (T.D. 9638)
  • Taxpayer receives favorable ruling regarding nature of payments received in recent First Circuit District Court STARS decision (Santander)
  • In a Chief Counsel Advice, the IRS respects the characterization of an F reorganization followed by a leveraged triangular reorganization (CCA 201340016)
  • In a legal memorandum, the IRS concludes that a redemption of foreign corporation stock requires a corresponding reduction of foreign income taxes (AM 2013-006)

This Month in M&A archive

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Mark Boyer
Global M&A Tax Leader – WNTS Mergers & Acquisitions Tax
Tel: +1 (202) 414 1629

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Partner, M&A Tax
Tel: +1 (202) 414 1686

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