28May
IPO Costs Are Nondeductible Even When a Corporation Later Goes Private
A corporation may not deduct previously capitalized costs that facilitated an initial public offering (IPO) even when it later ceases to be a publicly traded company, according to an internal memorandum by the Internal Revenue Service (IRS) made...
By:
Skadden, Arps, Slate, Meagher & Flom LLP
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