Purchasing corporations use this form to make elections under section 338 for the target corporation if they made a qualified stock purchase (QSP) of the target corporation. Current Revision Form 8023PDF Instructions for Form 8023 (Print VersionPDF) Recent Developments Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Revisions for Form 8023 About Publication 542, Corporations Other Current Products Related Items About Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations About Form 8883, Asset Allocation Statement Under Section 338
