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Form 8594, Asset Acquisition Statement Under Section 1060

Both the seller and purchaser of a group of assets that makes up a trade or business must use this form to report such a sale if:

  • goodwill or going concern value attaches, or could attach, to such assets and
  • the purchaser's basis in the assets is determined only by the amount paid for the assets.

Current Products

Recent Developments


Other Items You May Find Useful

All Form 8594 Revisions

Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)

Publication 537, Installment Sales

Publication 542, Corporations

Publication 551, Basis of Assets

Other Current Products

Comment on Form 8594

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Page Last Reviewed or Updated: 03-Nov-2015