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Tax Lawyer, Vol. 55, No. 3 A TAX LAWYER’S GUIDE TO ACQUISITION AGREEMENTS 711 711 THE LEAST FUN PART OF THE JOB OR A TAX LAWYER’S GUIDE TO ACQUISITION AGREEMENTS Robert Rothman* I. INTRODUCTION .................................................................................713 II. THE MYTH OF THE “TAX SECTION” .............................................715 III. STRUCTURAL ISSUES—A FEW EXAMPLES ................................716 A. The Direction of the Merger...

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