Elections Under Section 338 for Corporations Making Qualified Stock Purchases
Section references are to the Internal Revenue Code unless otherwise noted.
Table of Contents
- Instructions for Form 8023 - Main Contents
- General Instructions
- Specific Instructions
- Section A-1—Purchasing Corporation
- Section A-2—Common Parent of the Purchasing Corporation
- Section C—Common Parent of Selling Consolidated Group, Selling Affiliate, S Corporation Shareholder, or U.S. Shareholder
- Section E—Elections Under Section 338
- Special Instructions for Foreign Purchasing Corporations
- Special Instructions for Foreign Targets
- Paperwork Reduction Act Notice.
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