3 Unanswered Tax Questions Facing M&A Attorneys

Law360 (September 25, 2019, 3:11 PM EDT) -- From the treatment of gains realized on property contributed to a newly formed partnership to the active trade or business requirement for tax-free spinoffs, mergers and acquisitions attorneys face additional unanswered questions despite recent Internal Revenue Service guidance.

Recent IRS guidance has addressed many issues in mergers and acquisitions but other areas remain unclear. (AP) While the IRS has addressed many topics in mergers and acquisitions — such as issuing proposed rules on how to treat built-in gains and losses when a corporation undergoes an ownership change, and finalizing 2016 temporary regulations that imposed a corporate-level tax on certain property transfers from corporations to real estate investment trusts...

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