M&A Tax, International Tax & Tax Accounting Update 

Follow the links below to Ivins, Phillips & Barker’s M&A Tax, International Tax & Tax Accounting Update for September 2015

In This Issue:

• IRS Announces Intention to Issue Regulations That Could Dampen Use of IP Partnerships

• Two Recent Cases Involve the Ability of Taxpayers to Challenge Regulations

• Proposed Section 199 Regulations Eschew Benefits-and-Burdens Ownership Test

• New Section 355 Item on 2015-2016 Priority Guidance Plan

• IRS Denies Ruling under Section 367 Safe Harbor PLR to Avago and Broadcom