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Regulatory Information
2001_register
executive
2010-09-24
article
Purchase Price Allocations in Deemed and Actual Asset Acquisitions
Rules and Regulations
D09002ee1bdf958c0
D09002ee1bdf95d2a
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
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.
66 FR 9925
https://www.govinfo.gov/app/details/FR-2001-02-13/01-981
01-981
fr13fe01-14
RIN 1545-AY73
4830-01-P
TD 8940
https://www.govinfo.gov/app/details/FR-2001-02-13/01-981
https://www.govinfo.gov/content/pkg/FR-2001-02-13/html/01-981.htm
https://www.govinfo.gov/content/pkg/FR-2001-02-13/pdf/01-981.pdf
Income Taxes
Reporting and Recordkeeping Requirements
33 p.
9925
9957
66 FR 9925
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Code of Federal Regulations
Title 26 Part 602
26 CFR Part 602
Regulation Identification Number 1545-AY73
RIN 1545-AY73
Purchase Price Allocations in Deemed and Actual Asset Acquisitions; Federal Register Vol. 66, Issue
RULE
01-981
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2001-03-16
TD 8940
4830-01-P
01-981
Final regulations and removal of temporary regulations.
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.
Effective Date: These regulations are effective March 16, 2001.
Richard Starke of the Office of Associate Chief Counsel (Corporate), (202) 622-7790 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Income taxes:
Purchase price allocations in deemed and actual asset acquisitions,
Federal Register
Vol. 66, no. 30
Office of the Federal Register, National Archives and Records Administration
2001-02-13
continuing
daily
deposited
born digital
284 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2001-02-13
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https://www.govinfo.gov/app/details/FR-2001-02-13
https://www.govinfo.gov/content/pkg/FR-2001-02-13/pdf/FR-2001-02-13.pdf
https://www.govinfo.gov/content/pkg/FR-2001-02-13/xml/FR-2001-02-13.xml
fdlp
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DGPO
2010-09-24
2023-05-05
FR-2001-02-13
machine generated
eng
FR
FR-2001-02-13
66
30