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IRS and Treasury Issue Long-Awaited Guidance on Corporate Inversions and “Disqualified Stock”

by James R. Barry
Mayer Brown LLP - Chicago Office

Jason S. Bazar
Mayer Brown LLP - New York Office

Michael K. Marion
Mayer Brown LLP - New York Office

Lee Morlock
Mayer Brown LLP - Chicago Office

January 31, 2014

Previously published on January 27, 2014

On January 16, 2014, the Internal Revenue Service (the “IRS”) and the Treasury Department (the “Treasury”) issued longawaited temporary and proposed regulations under Code section 7874 relating to corporate inversions (the “Regulations”).


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