Pursuant to Sec. 301.9100-3 of the Procedure and Administration Regulations, this procedure grants certain taxpayers an extension of time to file an election described in Sec. 338(a) or Sec. 338(h)(10) of the Internal Revenue Code to treat the purchase of the stock of a corporation as an asset acquisition.
The latest form for Revenue Procedure 2003-33 - Section 9100 Relief for 338 Elections expires 2022-02-28 and can be found here.
Document Name |
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Supplementary Document |
Supporting Statement A |