# Purchase Price Allocations in Deemed and Actual Asset Acquisitions
> **IRS** · Final regulations and removal of temporary regulations. · Published 2001-02-13 · Effective 2001-03-16 · 66 FR 9925
## Document
- **Document number:** 01-981
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 9925
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/02/13/01-981/purchase-price-allocations-in-deemed-and-actual-asset-acquisitions)
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