Section 338 Election Corporate Liquidation | Corporate Income Tax Course | CPA Exam REG

Описание к видео Section 338 Election Corporate Liquidation | Corporate Income Tax Course | CPA Exam REG

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An Internal Revenue Code (IRC) Section 338 election is often advantageous for buyers in corporate acquisitions. Sec. 338 permits a corporation that makes a “qualified stock purchase” of another corporation to elect to treat such acquisition as an asset rather than a share acquisition for federal tax purposes
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