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UNIVERSITY PARK, Pa. – Penn State Law professor Samuel C. Thompson Jr. testified on July 14 in a hearing jointly sponsored by the IRS and the U.S. Treasury Department at IRS headquarters in Washington, D.C. The hearing addressed the legality and scope of recent Treasury Department and IRS proposed regulations dealing with the distinction between debt and equity under Section 385 of the Internal Revenue Code. The regulations, which were issued in April, are designed, inter alia, to curtail corporate tax inversions.
Professor Samuel C. Thompson Jr. | Penn State Law
UNIVERSITY PARK, Pa. — The recently published fourth edition of a casebook on mergers and acquisitions by Penn State Law professor Samuel C. Thompson Jr. provides a transactional approach to M&A issues and includes new and current materials reflecting developments in the law since the third edition was released in 2008.

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