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IRS Issues New Regulations On Confidential Transactions

January 08, 2004

By Tax Advisory Practice

In July 2003, our Tax Practice Group issued a client alert discussing the application of tax reporting and acquisition transactions that include confidentiality provisions. The Internal Revenue Service recently issued new regulations which significantly reduce the circumstances in which a transaction, including a common M&A transaction, would become a reportable transaction solely as a result of the confidentiality provisions.