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
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| Supporting Statement A | |
| Information collection |