Congress and Treasury's Federal Income Tax COVID-19 Initiatives
Tax Notes Federal, June 22, 2020, page 2067
14 Pages Posted: 29 Oct 2020 Last revised: 14 Dec 2020
Date Written: June 22, 2020
In this article, Thompson principally focuses on the business tax provisions of the CARES Act.
The article is based on a chapter in a published special supplement (titled “The Deal Lawyer’s Weapons in the War on COVID- 19”) to Thompson’s Mergers, Acquisitions and Tender Offers: Law and Strategies — Corporate, Securities, Taxation, Antitrust, Cross Border (updated semi-annually).
Keywords: federal income tax, COVID-19, CARES Act, Heroes Act
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