Purchase Price Allocations in Deemed and Actual Asset Acquisitions
other · IRS · Rule · Published 2001-02-13 · Effective 2001-03-16 · 66 FR 9925
Document
Document number
01-981
Federal Register citation
66 FR 9925
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2001-02-13
Effective date
2001-03-16
Treasury docket
TD 8940
Abstract
This document contains final regulations relating to deemed and actual asset acquisitions under sections 338 and 1060. The final regulations affect sellers and buyers of corporate stock that are eligible to elect to treat the transaction as a deemed asset acquisition. The final regulations also affect sellers and buyers of assets that constitute a trade or business.