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Sec. 338(h)(10) Elections Draw Attention in Business Acquisitions

Original: Sec. 338(h)(10) elections in business acquisitions

Tax professionals are focusing on Section 338(h)(10) elections, a provision of the US tax code that allows buyers in certain corporate acquisitions to treat a stock purchase as an asset purchase for tax purposes. The election can generate significant tax benefits, including a step-up in the basis of acquired assets, making it a key consideration in structuring deals involving subsidiaries or S corporations.

Why now: Practitioners and dealmakers are discussing the tax planning implications of this election in current mergers and acquisitions.

The Tax AdviserInternal Revenue ServiceUnited States

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• Sec. 338(h)(10) elections in business acquisitions · The Tax Adviser

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