OMB control number

Purchase Price Allocations in Deemed Actual Asset Acquisitions

OMB 1545-1658 · TREAS/IRS.

OMB 1545-1658

TD 8940 contains previously approved 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.

The latest form for Purchase Price Allocations in Deemed Actual Asset Acquisitions expires 2021-04-30 and is listed under ICR 201711-1545-022.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
2017_SS_1545-1658 (2).docxSupporting Statement A
T.D. 8940, Purchase Price Allocations in Deemed Actual Asset Acquisitions Information collection