Continuity of Interest in Transfer of Target Assets After Qualified Stock Purchase of Target

tax-irs · IRS · Rule · Published 1995-10-27 · Effective 1995-10-27 · 60 FR 54942

Document

Document number: 95-26739
Federal Register citation: 60 FR 54942
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1995-10-27
Effective date: 1995-10-27
Treasury docket: TD 8626

Abstract

This document prescribes final regulations under section 338 of the Internal Revenue Code regarding the transfer of target assets to the purchasing corporation or another member of the same affiliated group as the purchasing corporation after a qualified stock purchase (QSP) of target stock, if a section 338 election is not made. These regulations provide guidance to parties to such transfers.

Source

Authoritative: Federal Register document
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