Finance & markets · 27/10/1995Updated: 10/18/2026 · 1 min read
Final Regulations on Transfer of Target Assets After Qualified Stock Purchase
Summary
The document outlines the final regulations under Section 338 of the Internal Revenue Code for transferring target assets to the purchasing corporation or another affiliated group after a qualified stock purchase, without making a Section 338 election.
Original source language: Federal Register — Department of the TreasuryOpen original release →