Internal Revenue Service United States Department of the Treasury

Instructions for Form 8023 (2/2006)

Elections Under Section 338 for Corporations Making Qualified Stock Purchases

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 2/2006


Table of Contents

  • Instructions for Form 8023 - Main Contents
    • General Instructions
      • Purpose of Form
      • Who Must File
      • When and Where To File
    • 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
      • Signature(s)
      • Special Instructions for Foreign Purchasing Corporations
      • Special Instructions for Foreign Targets
    • Paperwork Reduction Act Notice.
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