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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
Source Url: https://www.jdsupra.com/legalnews/ipo-costs-are-nondeductible-even-when-a-82920/

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