# 26 U.S. Code § 338 - Certain stock purchases treated as asset acquisitions

The amount described in paragraph (1) shall be adjusted under regulations prescribed by the Secretary for liabilities of the target corporation and other relevant items.

Under regulations prescribed by the Secretary, the basis of the purchasing corporation’s nonrecently purchased stock shall be the basis amount determined under subparagraph (B) of this paragraph if the purchasing corporation makes an election to recognize gain as if such stock were sold on the acquisition date for an amount equal to the basis amount determined under subparagraph (B).

The amount determined under paragraphs (1) and (2) shall be allocated among the assets of the target corporation under regulations prescribed by the Secretary.

The term “purchasing corporation” means any corporation which makes a qualified stock purchase of stock of another corporation.

A purchasing corporation shall be treated as having made an election under this section with respect to any target corporation if, at any time during the consistency period, it acquires any asset of the target corporation (or a target affiliate).

Except as otherwise provided in regulations, an election under this section shall be made not later than the 15th day of the 9th month beginning after the month in which the acquisition date occurs.

The term “12-month acquisition period” means the 12-month period beginning with the date of the first acquisition by purchase of stock included in a qualified stock purchase (or, if any of such stock was acquired in an acquisition which is a purchase by reason of subparagraph (C) of paragraph (3), the date on which the acquiring corporation is first considered under section 318(a) (other than paragraph (4) thereof) as owning stock owned by the corporation from which such acquisition was made).

The term “acquisition date” means, with respect to any corporation, the first day on which there is a qualified stock purchase with respect to the stock of such corporation.

The term “purchase” includes any deemed purchase under subsection (a)(2). The acquisition date for a corporation which is deemed purchased under subsection (a)(2) shall be determined under regulations prescribed by the Secretary.

Clause (iii) of subparagraph (A) shall not apply to an acquisition of stock from a related corporation if at least 50 percent in value of the stock of such related corporation was acquired by purchase (within the meaning of subparagraphs (A) and (B)).

The period referred to in subparagraph (A) shall also include any period during which the Secretary determines that there was in effect a plan to make a qualified stock purchase plus 1 or more other qualified stock purchases (or asset acquisitions described in subsection (e)) with respect to the target corporation or any target affiliate.

The term “affiliated group” has the meaning given to such term by section 1504(a) (determined without regard to the exceptions contained in section 1504(b)).

A corporation shall be treated as a target affiliate of the target corporation if each of such corporations was, at any time during so much of the consistency period as ends on the acquisition date of the target corporation, a member of an affiliated group which had the same common parent.

Except as provided in regulations prescribed by the Secretary, stock and asset acquisitions made by members of the same affiliated group shall be treated as made by 1 corporation.

Except as otherwise provided in paragraph (10) or in regulations prescribed under this paragraph, the target corporation shall not be treated as a member of an affiliated group with respect to the sale described in subsection (a)(1).

For purposes of subsection (a)(1), fair market value may be determined on the basis of a formula provided in regulations prescribed by the Secretary which takes into account liabilities and other relevant items.

For purposes of section 6655, tax attributable to the sale described in subsection (a)(1) shall not be taken into account. The preceding sentence shall not apply with respect to a qualified stock purchase for which an election is made under paragraph (10).

Under regulations prescribed by the Secretary, a combined deemed sale return may be filed by all target corporations acquired by a purchasing corporation on the same acquisition date if such target corporations were members of the same selling consolidated group (as defined in subparagraph (B) of paragraph (10)).

Except as provided in regulations, this section shall not apply for purposes of determining the source or character of any item for purposes of subpart A of part III of subchapter N of this chapter (relating to foreign tax credit). The preceding sentence shall not apply to any gain to the extent such gain is includible in gross income as a dividend under section 1248 (determined without regard to any deemed sale under this section by a foreign corporation).

[1] So in original.

A prior section 338, act Aug. 16, 1954, ch. 736, 68A Stat. 107, made reference to a special rule relating to the effect on earnings and profits of certain distributions in partial liquidation in section 312(e), prior to repeal by Pub. L. 97–248, § 222(e)(4).

2004—Subsec. (h)(13). Pub. L. 108–357 inserted at end “The preceding sentence shall not apply with respect to a qualified stock purchase for which an election is made under paragraph (10).”

2003—Subsec. (h)(14). Pub. L. 108–27 struck out heading and text of par. (14). Text read as follows: “For purposes of determining whether section 341 applies to a disposition within 1 year after the acquisition date of stock by a shareholder (other than the acquiring corporation) who held stock in the target corporation on the acquisition date, section 341 shall be applied without regard to this section.”

1990—Subsec. (h)(10)(C). Pub. L. 101–508 added subpar. (C).

1988—Subsec. (e)(3). Pub. L. 100–647, § 1018(d)(9), substituted “which meet the requirements of section 1504(a)(2)” for “which meet the 80 percent requirements of subparagraphs (A) and (B) of subsection (d)(3)”.

Subsec. (h)(7). Pub. L. 100–647, § 1006(e)(20), struck out par. (7) which read as follows: “Additional percentage must be attributable to purchase, etc.—For purposes of subsection (c)(1), any increase in the maximum percentage of stock taken into account over the percentage of stock (by value) of the target corporation held by the purchasing corporation on the acquisition date shall be taken into account only to the extent such increase is attributable to—

“(A) purchase, or

“(B) a redemption of stock of the target corporation—

“(i) to which section 302(a) applies, or

“(ii) in the case of a shareholder who is not a corporation, to which section 301 applies.”

Subsec. (h)(16). Pub. L. 100–647, § 1012(bb)(5)(A), added par. (16).

1986—Subsec. (a)(1). Pub. L. 99–514, § 631(b)(1), struck out “to which section 337 applies” after “in a single transaction”.

Subsec. (c). Pub. L. 99–514, § 631(b)(2), struck out subsec. (c) relating to special rules for coordination with section 337 where purchasing corporation holds less than 100 percent of stock, and in case of certain redemptions where an election is made under this section.

Subsec. (d)(3). Pub. L. 99–514, § 1804(e)(8)(A), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “The term ‘qualified stock purchase’ means any transaction or series of transactions in which stock of 1 corporation possessing—

“(A) at least 80 percent of total combined voting power of all classes of stock entitled to vote, and

“(B) at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends),

is acquired by another corporation by purchase during the 12-month acquisition period.”

Subsec. (h)(3)(C)(i). Pub. L. 99–514, § 1899A(7), substituted “subparagraphs” for “subparagraph”.

Subsec. (h)(6)(B)(i). Pub. L. 99–514, § 1275(c)(6), struck out “a corporation described in section 934(b),” after “DISC,”.

Subsec. (h)(10)(B). Pub. L. 99–514, § 631(b)(3), inserted provision that to the extent provided in regulations, term “selling consolidated group” also includes any affiliated group of corporations which includes the target corporation (whether or not such group files a consolidated return).

Subsec. (h)(12). Pub. L. 99–514, § 631(e)(5), struck out par. (12) relating to applicability of section 337 where target had adopted plan for complete liquidation.

1984—Subsec. (a)(1). Pub. L. 98–369, § 712(k)(1)(A), inserted “at fair market value” after “acquisition date”.

Subsec. (b). Pub. L. 98–369, § 712(k)(1)(B), substituted “Basis of assets after deemed purchase” for “Price at which deemed sale made” in heading.

Subsec. (b)(1). Pub. L. 98–369, § 712(k)(1)(B), amended par. (1) generally, substituting “as purchased for an amount equal to the sum of” for “as sold (and purchased) at an amount equal to” in introductory text, “purchasing corporation’s recently purchased stock, and” for “purchasing corporation’s stock in the target corporation on the acquisition date” in subpar. (A), and “the basis of the purchasing corporation’s nonrecently purchased stock” in subpar. (B) in lieu of provision relating to adjustment for liabilities and other relevant items, now covered in par. (2).

Subsec. (b)(2). Pub. L. 98–369, § 712(k)(1)(B), amended par. (2) generally, incorporating former par. (1)(B) provision, inserting heading “Adjustment for liabilities and other relevant items” and substituting “adjusted under regulations” for “properly adjusted under regulations”. Former par. (2) redesignated (4).

Subsec. (b)(3). Pub. L. 98–369, § 712(k)(1)(B), added par. (3). Former par. (3) redesignated (5).

Subsec. (b)(4). Pub. L. 98–369, § 712(k)(1)(B), redesignated former par. (2) as (4), substituted in introductory text “corporation’s recently purchased stock,” for “purchasing corporation’s stock in the target corporation on the acquisition date”, inserted in subpar. (A) “minus the percentage of stock (by value) in the target corporation attributable to the purchasing corporation’s nonrecently purchased stock”, and substituted in subpar. (B) “in the target corporation attributable to the purchasing corporation’s recently purchased stock” for “of the target corporation held by the purchasing corporation on the acquisition date”.

Subsec. (b)(5). Pub. L. 98–369, § 712(k)(1)(B), redesignated former par. (3) as (5) and inserted reference to par. (2).

Subsec. (b)(6). Pub. L. 98–369, § 712(k)(1)(B), added par. (6).

Subsec. (c)(1). Pub. L. 98–369, § 712(k)(2), inserted in last sentence “and section 333 does not apply to such liquidation”.

Subsec. (e)(2). Pub. L. 98–369, § 712(k)(3), substituted “wholly” for “(in whole or in part)” in subpar. (B), struck out subpar. (D) providing for nonapplication of par. (1) to any acquisition by the purchasing corporation if, to the extent provided in regulations, the property acquired is located outside the United States, redesignated subpar. (E) as (D), and, in subpar. (D) as redesignated, inserted “and meets such conditions as such regulations may provide”.

Subsec. (g)(1). Pub. L. 98–369, § 712(k)(4), substituted “the 15th day of the 9th month beginning after the month in which the acquisition date occurs” for “75 days after the acquisition date”.

Subsec. (h)(1). Pub. L. 98–369, § 712(k)(5)(C), included within 12-month acquisition period the period beginning with the date on which the acquiring corporation is first considered as owning stock owned by corporation from which acquisition was made.

Subsec. (h)(3)(A)(ii). Pub. L. 98–369, § 712(k)(5)(D), included references to sections 354, 355, and 356 and in defining “purchase” provided that the stock not be acquired in any other transaction described in regulations in which the transferor does not recognize the entire amount of the gain or loss realized on the transaction.

Subsec. (h)(3)(B). Pub. L. 98–369, § 712(k)(5)(A), substituted in heading “under subsection (a)” for “of stock of subsidiaries” and in text “The term ‘purchase’ includes any deemed purchase under subsection (a)(2). The acquisition date for a corporation which is deemed purchased under subsection (a)(2) shall be determined under regulations prescribed by the Secretary” for “If stock in a corporation is acquired by purchase (within the meaning of subparagraph (A)) and, as a result of such acquisition, the corporation making such purchase is treated (by reason of section 318(a)) as owning stock in a 3rd corporation, the corporation making such purchase shall be treated as having purchased such stock in such 3rd corporation. The corporation making such purchase shall be treated as purchasing stock in the 3rd corporation by reason of the preceding sentence on the first day on which the purchasing corporation is considered under section 318(a) as owning such stock”.

Subsec. (h)(3)(C). Pub. L. 98–369, § 712(k)(5)(B), added subpar. (C).

Subsec. (h)(7). Pub. L. 98–369, § 712(k)(6)(A), added par. (7) and struck out former par. (7) which had provided that acquisitions by purchasing corporation include acquisitions by corporations affiliated with purchasing corporation. See subsec. (h)(8).

Subsec. (h)(8). Pub. L. 98–369, § 712(k)(6)(A), added par. (8) incorporating former par. (7) provision stating that “Except as otherwise provided in regulations, an acquisition of stock or assets by any member of an affiliated group which includes a purchasing corporation shall be treated as made by the purchasing corporation.” Former par. (8) redesignated (9).

Subsec. (h)(9). Pub. L. 98–369, § 712(k)(6)(A), (B), redesignated former par. (8) as (9) and substituted therein “paragraph (10)” for “paragraph (9)”. Former par. (9) redesignated (10).

Subsec. (h)(10). Pub. L. 98–369, § 712(k)(6)(A), redesignated former par. (9) as (10).

Subsec. (h)(11) to (15). Pub. L. 98–369, § 712(k)(6)(C), added pars. (11) to (15).

Subsec. (i). Pub. L. 98–369, § 712(k)(7), provided in introductory text that the regulations be appropriate to carry out the purposes of this section; designated existing provisions as par. (1) and substituted therein “treatment of stock and asset sales and purchases” for “treatment of stock and asset purchases with respect to a target corporation and its target affiliates (whether by treating all of them as stock purchases or as asset purchases)” before “may not be circumvented”, and added par. (2).

1983—Subsec. (h)(8), (9). Pub. L. 97–448 added pars. (8) and (9).

Pub. L. 108–357, title VIII, § 839(b), Oct. 22, 2004, 118 Stat. 1597, provided that:

Amendment by Pub. L. 108–27 applicable, except as otherwise provided, to taxable years beginning after Dec. 31, 2002, see section 302(f) of Pub. L. 108–27, set out as an Effective and Termination Dates of 2003 Amendment note under section 1 of this title.

Pub. L. 101–508, title XI, § 11323(d), Nov. 5, 1990, 104 Stat. 1388–465, provided that:

Pub. L. 100–647, title I, § 1012(bb)(5)(B), Nov. 10, 1988, 102 Stat. 3535, provided that:

Amendment by sections 1006(e)(20) and 1018(d)(9) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Amendment by section 631(b), (e)(5) of Pub. L. 99–514 applicable to any distribution in complete liquidation, and any sale or exchange, made by a corporation after July 31, 1986, unless such corporation is completely liquidated before Jan. 1, 1987, any transaction described in section 338 of this title for which the acquisition date occurs after Dec. 31, 1986, and any distribution, not in complete liquidation, made after Dec. 31, 1986, with exceptions and special and transitional rules, see section 633 of Pub. L. 99–514, set out as an Effective Date note under section 336 of this title.

Amendment by section 1275(c)(6) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.

Pub. L. 99–514, title XVIII, § 1804(e)(8)(B), Oct. 22, 1986, 100 Stat. 2804, provided that:

Pub. L. 98–369, div. A, title VII, § 712(k)(9), July 18, 1984, 98 Stat. 952, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

Amendment by section 712(k) of Pub. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title.

Amendment by Pub. L. 97–448 effective as if included in the provisions of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 311(d) of Pub. L. 97–448, set out as a note under section 31 of this title.

Pub. L. 97–248, title II, § 224(d), Sept. 3, 1982, 96 Stat. 489, as amended by Pub. L. 97–448, title III, § 306(a)(8)(B), Jan. 12, 1983, 96 Stat. 2403; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

Pub. L. 99–514, title XVIII, § 1804(e)(9), Oct. 22, 1986, 100 Stat. 2804, provided that:

Pub. L. 98–369, div. A, title VII, § 712(k)(10), July 18, 1984, 98 Stat. 953, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

Pub. L. 97–448, title III, § 306(a)(8)(A)(ii), Jan. 12, 1983, 96 Stat. 2402, as amended by Pub. L. 98–369, div. A, title VII, § 722(a)(3), July 18, 1984, 98 Stat. 973; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

**Written determinations for this section**

These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.

Note that the IRS often titles documents in a very plain-vanilla, duplicative way. **Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title**. That is unlikely to be the case.

**Release dates appear exactly as we get them from the IRS**. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.

We truncate results at 20000 items. After that, you're on your own.

- Intercompany Transactions : 2017-01-13
- Spin-Off : 2017-01-13
- Active Business : 2017-01-13
- Qualified Stock Purchase : 2017-01-13
- Purchase from Related Corporation : 2017-01-13
- Definitions Relating to Corpor : 2017-01-13
- Amortization of Goodwill Certain Other Intangibles : 2017-01-13
- Time in which Election must be made : 2016-08-05
- Section 338 g Election Under Section 1.338-1T c 1 : 2016-08-05
- Complete Liquidation of Subsidiaries : 2016-05-27
- Qualified Stock Purchase : 2016-05-27
- Time in which Election must be made : 2016-03-11
- Section 338 g Election Under Section 1.338-1T c 1 : 2016-03-11
- Time in which Election must be made : 2015-08-21
- Section 338 g Election Under Section 1.338-1T c 1 : 2015-08-21
- Time in which Election must be made : 2015-07-24
- Time in which Election must be made : 2015-03-06
- Section 338 g Election Under Section 1.338-1T c 1 : 2015-03-06
- Time in which Election must be made : 2015-01-16
- Section 338 g Election Under Section 1.338-1T c 1 : 2015-01-16
- Time in which Election must be made : 2014-09-19
- Section 338 g Election Under Section 1.338-1T c 1 : 2014-09-19
- Time in which Election must be made : 2014-09-12
- Extension of Time for Making Certain Elections : 2014-03-21
- Express Election : 2014-03-21
- Section 338 g Election Under Section 1.338-1T c 1 : 2014-03-21
- Qualified Stock Purchase : 2013-12-20
- Time in which Election must be made : 2013-09-20
- Section 338 g Election Under Section 1.338-1T c 1 : 2013-09-20
- Complete Liquidation of Subsidiaries : 2013-08-16
- Transfer to Corporation Controlled by Transferor : 2013-08-16
- Control v. No Control by Transferor : 2013-08-16
- Qualified Stock Purchase : 2013-08-16
- Related Persons : 2013-08-16
- Amortization of Goodwill Certain Other Intangibles : 2013-08-16
- Statutory Merger or Consolidation Type A : 2013-08-16
- Change in Identity, etc. Type F : 2013-08-16
- Assets for Control of Transferee Type D : 2013-08-16
- Time in which Election must be made : 2013-04-26
- Section 338 g Election Under Section 1.338-1T c 1 : 2013-04-26
- Qualified Stock Purchase : 2012-12-28
- Change in Identity, etc. Type F : 2012-12-28
- Time in which Election must be made : 2012-11-16
- Section 338 g Election Under Section 1.338-1T c 1 : 2012-11-16
- Qualified Stock Purchase : 2012-07-13
- Stock of Members : 2012-07-13
- Amortization of Goodwill Certain Other Intangibles : 2012-07-13
- Qualified Stock Purchase : 2012-05-18
- Purchase from Related Corporation : 2012-05-18
- Qualified Stock Purchase : 2012-04-20
- Express Election : 2012-04-06
- Section 338 g Election Under Section 1.338-1T c 1 : 2012-04-06
- Investment Adjustment : 2012-04-06
- Qualified Stock Purchase : 2012-04-06
- Consistency Rules : 2012-04-06
- Investment Adjustment : 2012-03-30
- Qualified Stock Purchase : 2012-03-30
- Consistency Rules : 2012-03-30
- Qualified Subchapter S Subsidiary : 2012-03-16
- Qualified Stock Purchase : 2012-03-16
- Time in which Election must be made : 2012-02-10
- Section 338 g Election Under Section 1.338-1T c 1 : 2012-02-10
- Spin-Off : 2012-01-20
- Qualified Stock Purchase : 2012-01-20
- Purchase from Related Corporation : 2012-01-20
- Amortization of Goodwill Certain Other Intangibles : 2012-01-20
- Assets for Control of Transferee Type D : 2012-01-20
- Consolidated Net Operating Loss Deduction : 2011-11-10
- Qualified Stock Purchase : 2011-11-10
- Life and Non-Life : 2011-11-10
- Time in which Election must be made : 2011-07-01
- Section 338 g Election Under Section 1.338-1T c 1 : 2011-07-01
- Time in which Election must be made : 2010-12-17
- Section 338 g Election Under Section 1.338-1T c 1 : 2010-12-17
- Time in which Election must be made : 2010-09-17
- Time in which Election must be made : 2010-09-03
- Section 338 g Election Under Section 1.338-1T c 1 : 2010-09-03
- Time in which Election must be made : 2010-08-20
- Section 338 g Election Under Section 1.338-1T c 1 : 2010-08-20
- Qualified Stock Purchase : 2010-04-16
- Purchase from Related Corporation : 2010-04-16
- Time in which Election must be made : 2010-04-09
- Time in which Election must be made : 2010-03-12
- Section 338 g Election Under Section 1.338-1T c 1 : 2010-03-12
- Affiliated Group v. Not an Affiliated Group : 2010-02-19
- Qualified Stock Purchase : 2010-02-19
- Nonrecognition of Gain or Loss : 2010-01-15
- Qualified Stock Purchase : 2010-01-15
- Time in which Election must be made : 2009-11-20
- Section 338 g Election Under Section 1.338-1T c 1 : 2009-11-20
- Nonrecognition of Gain or Loss : 2009-11-06
- Qualified Stock Purchase : 2009-11-06
- Time in which Election must be made : 2009-07-31
- Section 338 g Election Under Section 1.338-1T c 1 : 2009-07-31
- Time in which Election must be made : 2009-07-10
- Section 338 g Election Under Section 1.338-1T c 1 : 2009-07-10
- Time in which Election must be made : 2009-02-06
- Section 338 g Election Under Section 1.338-1T c 1 : 2009-02-06
- Time in which Election must be made : 2008-08-08
- Section 338 g Election Under Section 1.338-1T c 1 : 2008-08-08
- Time in which Election must be made : 2008-07-18
- Section 338 g Election Under Section 1.338-1T c 1 : 2008-07-18
- Time in which Election must be made : 2008-05-09
- Section 338 g Election Under Section 1.338-1T c 1 : 2008-05-09
- Time in which Election must be made : 2008-05-09
- Section 338 g Election Under Section 1.338-1T c 1 : 2008-05-09
- Time in which Election must be made : 2008-05-09
- Section 338 g Election Under Section 1.338-1T c 1 : 2008-05-09
- Time in which Election must be made : 2008-05-09
- Section 338 g Election Under Section 1.338-1T c 1 : 2008-05-09
- Time in which Election must be made : 2008-05-09
- Section 338 g Election Under Section 1.338-1T c 1 : 2008-05-09
- Complete Liquidation of Subsidiaries : 2008-05-02
- Time in which Election must be made : 2008-04-18
- Section 338 g Election Under Section 1.338-1T c 1 : 2008-04-18
- Time in which Election must be made : 2008-03-28
- Section 338 g Election Under Section 1.338-1T c 1 : 2008-03-28
- Time in which Election must be made : 2007-12-21
- Section 338 g Election Under Section 1.338-1T c 1 : 2007-12-21
- Time in which Election must be made : 2007-10-05
- Section 338 g Election Under Section 1.338-1T c 1 : 2007-10-05
- Time in which Election must be made : 2007-08-31
- Section 338 g Election Under Section 1.338-1T c 1 : 2007-08-31
- Time in which Election must be made : 2007-08-03
- Section 338 g Election Under Section 1.338-1T c 1 : 2007-08-03
- Distributions in Redemption of Stock : 2007-06-29
- Express Election : 2007-06-29
- Time in which Election must be made : 2007-06-08
- Section 338 g Election Under Section 1.338-1T c 1 : 2007-06-08
- Time in which Election must be made : 2007-03-23
- Section 338 g Election Under Section 1.338-1T c 1 : 2007-03-23
- Time in which Election must be made : 2007-01-19
- Section 338 g Election Under Section 1.338-1T c 1 : 2007-01-19
- Express Election : 2007-01-19
- Time in which Election must be made : 2006-11-24
- Section 338 g Election Under Section 1.338-1T c 1 : 2006-11-24
- Time in which Election must be made : 2006-11-24
- Time in which Election must be made : 2006-11-17
- Section 338 g Election Under Section 1.338-1T c 1 : 2006-11-17
- Time in which Election must be made : 2006-09-01
- Section 338 g Election Under Section 1.338-1T c 1 : 2006-09-01
- Time in which Election must be made : 2006-08-25
- Section 338 g Election Under Section 1.338-1T c 1 : 2006-08-25
- Time in which Election must be made : 2006-04-14
- Section 338 g Election Under Section 1.338-1T c 1 : 2006-04-14
- Time in which Election must be made : 2005-11-18
- Section 338 g Election Under Section 1.338-1T c 1 : 2005-11-18
- Qualified Stock Purchase : 2005-07-29
- Qualified Stock Purchase : 2005-07-15
- Time in which Election must be made : 2005-04-15
- Election by Small Business Corporation : 2005-02-11
- Time in which Election must be made : 2005-01-28
- Time in which Election must be made : 2005-01-21
- Election by Small Business Corporation : 2004-12-31
- Transfer to Corporation Controlled by Transferor : 2004-11-19
- Life and Non-Life : 2004-11-19
- Time in which Election must be made : 2004-09-24
- Section 338 g Election Under Section 1.338-1T c 1 : 2004-09-24
- Time in which Election must be made : 2004-07-09
- Section 338 g Election Under Section 1.338-1T c 1 : 2004-07-09
- Time in which Election must be made : 2004-07-09
- Section 338 g Election Under Section 1.338-1T c 1 : 2004-07-09
- Qualified Stock Purchase : 2004-07-02
- Intercompany Transactions : 2004-05-28
- Spin-Off : 2004-05-28
- Basis to Corporations : 2004-05-28
- With Respect to its Stock : 2004-05-28
- Basis to Distributees : 2004-05-28
- Qualified Stock Purchase : 2004-04-02
- Assets for Control of Transferee Type D : 2004-02-13
- Time in which Election must be made : 2004-01-16
- Section 338 g Election Under Section 1.338-1T c 1 : 2004-01-16
- Time in which Election must be made : 2004-01-09
- Section 338 g Election Under Section 1.338-1T c 1 : 2004-01-09
- Time in which Election must be made : 2003-12-26
- Time in which Election must be made : 2003-11-28
- Time in which Election must be made : 2003-11-14
- Time in which Election must be made : 2003-10-24
- Time in which Election must be made : 2003-09-12
- Section 338 g Election Under Section 1.338-1T c 1 : 2003-09-12
- Time in which Election must be made : 2003-08-08
- Section 338 g Election Under Section 1.338-1T c 1 : 2003-08-08
- Time in which Election must be made : 2003-07-04
- Time in which Election must be made : 2003-07-04
- Time in which Election must be made : 2003-07-04
- Time in which Election must be made : 2003-07-04
- Time in which Election must be made : 2003-07-04
- Time in which Election must be made : 2003-06-13
- Section 338 g Election Under Section 1.338-1T c 1 : 2003-06-13
- Time in which Election must be made : 2003-06-13
- Time in which Election must be made : 2003-05-30
- Time in which Election must be made : 2003-05-30
- Certain Stock Purchases Treated as Asset Acquisitions Express Election Time in which Election must be made : 2003-05-02
- Time in which Election must be made : 2003-04-18
- Section 338 g Election Under Section 1.338-1T c 1 : 2003-04-18
- Time in which Election must be made : 2003-04-18
- Section 338 g Election Under Section 1.338-1T c 1 : 2003-04-18
- Time in which Election must be made : 2003-04-11
- Section 338 g Election Under Section 1.338-1T c 1 : 2003-04-11
- Time in which Election must be made : 2003-04-11
- Section 338 g Election Under Section 1.338-1T c 1 : 2003-04-11
- Time in which Election must be made : 2003-04-04
- Section 338 g Election Under Section 1.338-1T c 1 : 2003-04-04
- Time in which Election must be made : 2003-04-04
- Time in which Election must be made : 2003-03-21
- Time in which Election must be made : 2003-03-14
- Section 338 g Election Under Section 1.338-1T c 1 : 2003-03-14
- Time in which Election must be made : 2003-03-14
- Time in which Election must be made : 2003-02-21
- Section 338 g Election Under Section 1.338-1T c 1 : 2003-02-21
- Time in which Election must be made : 2003-02-21
- Time in which Election must be made : 2003-01-24
- Time in which Election must be made : 2003-01-24
- Time in which Election must be made : 2003-01-17
- Section 338 g Election Under Section 1.338-1T c 1 : 2003-01-17
- Time in which Election must be made : 2003-01-17
- Time in which Election must be made : 2003-01-03
- Section 338 g Election Under Section 1.338-1T c 1 : 2003-01-03
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Time in which Election must be made : 2002-12-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-27
- Definitions : 2002-12-20
- Time in which Election must be made : 2002-12-06
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-12-06
- Time in which Election must be made : 2002-11-29
- Time in which Election must be made : 2002-11-29
- Time in which Election must be made : 2002-11-22
- International Aspects of Section 338 : 2002-11-15
- Allocation of AGUB Among Target Assets : 2002-11-15
- Adjusted Gross-Up Basis AGUB : 2002-11-15
- Time in which Election must be made : 2002-11-08
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-11-08
- Time in which Election must be made : 2002-10-11
- Time in which Election must be made : 2002-10-11
- Time in which Election must be made : 2002-09-20
- Time in which Election must be made : 2002-09-20
- Time in which Election must be made : 2002-09-13
- Time in which Election must be made : 2002-09-13
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-09-13
- Time in which Election must be made : 2002-08-30
- Time in which Election must be made : 2002-08-30
- Time in which Election must be made : 2002-08-30
- Time in which Election must be made : 2002-08-23
- Time in which Election must be made : 2002-08-23
- Time in which Election must be made : 2002-08-09
- Time in which Election must be made : 2002-08-09
- Time in which Election must be made : 2002-08-09
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-08-09
- Time in which Election must be made : 2002-07-26
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-07-26
- Time in which Election must be made : 2002-07-12
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-07-12
- Time in which Election must be made : 2002-07-05
- Time in which Election must be made : 2002-07-05
- Time in which Election must be made : 2002-06-21
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-21
- Time in which Election must be made : 2002-06-14
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Time in which Election must be made : 2002-06-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-06-07
- Time in which Election must be made : 2002-05-17
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-05-17
- Time in which Election must be made : 2002-05-17
- Time in which Election must be made : 2002-05-03
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-05-03
- Time in which Election must be made : 2002-04-19
- Time in which Election must be made : 2002-03-29
- Time in which Election must be made : 2002-03-15
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-03-15
- Time in which Election must be made : 2002-03-15
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-03-15
- Time in which Election must be made : 2002-03-15
- Time in which Election must be made : 2002-03-15
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-03-15
- Time in which Election must be made : 2002-03-08
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-03-08
- Time in which Election must be made : 2002-03-08
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-03-08
- Time in which Election must be made : 2002-03-08
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-03-08
- Time in which Election must be made : 2002-03-01
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-03-01
- Time in which Election must be made : 2002-02-08
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-02-08
- Time in which Election must be made : 2002-02-01
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-02-01
- Time in which Election must be made : 2002-02-01
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-02-01
- Time in which Election must be made : 2002-02-01
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-02-01
- Time in which Election must be made : 2002-02-01
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-02-01
- Time in which Election must be made : 2002-02-01
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-02-01
- Time in which Election must be made : 2002-02-01
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-02-01
- Time in which Election must be made : 2002-01-25
- Time in which Election must be made : 2002-01-25
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-01-25
- Time in which Election must be made : 2002-01-18
- Time in which Election must be made : 2002-01-11
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-01-11
- Time in which Election must be made : 2002-01-11
- Time in which Election must be made : 2002-01-11
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-01-11
- Time in which Election must be made : 2002-01-11
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-01-11
- Time in which Election must be made : 2002-01-11
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-01-11
- Time in which Election must be made : 2002-01-04
- Section 338 g Election Under Section 1.338-1T c 1 : 2002-01-04
- Time in which Election must be made : 2001-12-28
- Time in which Election must be made : 2001-12-28
- Time in which Election must be made : 2001-12-28
- Time in which Election must be made : 2001-12-28
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-12-28
- Time in which Election must be made : 2001-11-30
- Time in which Election must be made : 2001-11-30
- Time in which Election must be made : 2001-11-23
- Time in which Election must be made : 2001-11-16
- Time in which Election must be made : 2001-11-16
- Class IV Assets : 2001-11-02
- Other Special Rules : 2001-11-02
- Allocation of AGUB Among Target Assets : 2001-11-02
- Adjusted Gross-Up Basis AGUB : 2001-11-02
- Time in which Election must be made : 2001-11-02
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-11-02
- Time in which Election must be made : 2001-11-02
- Time in which Election must be made : 2001-10-26
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-10-26
- Time in which Election must be made : 2001-10-19
- Time in which Election must be made : 2001-10-12
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-10-12
- Time in which Election must be made : 2001-10-05
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-10-05
- Time in which Election must be made : 2001-10-05
- Time in which Election must be made : 2001-10-05
- Time in which Election must be made : 2001-09-28
- Time in which Election must be made : 2001-09-21
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-09-21
- Time in which Election must be made : 2001-09-14
- Time in which Election must be made : 2001-08-31
- Time in which Election must be made : 2001-08-24
- Time in which Election must be made : 2001-08-24
- Time in which Election must be made : 2001-08-17
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-08-17
- Time in which Election must be made : 2001-08-17
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-08-17
- Time in which Election must be made : 2001-08-10
- Time in which Election must be made : 2001-08-03
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-08-03
- Time in which Election must be made : 2001-08-03
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-08-03
- Time in which Election must be made : 2001-07-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-07-27
- Time in which Election must be made : 2001-07-27
- Time in which Election must be made : 2001-07-20
- Time in which Election must be made : 2001-07-13
- Time in which Election must be made : 2001-07-13
- Time in which Election must be made : 2001-07-06
- Time in which Election must be made : 2001-07-06
- Time in which Election must be made : 2001-06-29
- Time in which Election must be made : 2001-06-29
- Time in which Election must be made : 2001-06-29
- Time in which Election must be made : 2001-06-22
- Time in which Election must be made : 2001-06-22
- Time in which Election must be made : 2001-06-22
- Time in which Election must be made : 2001-06-22
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-06-22
- Time in which Election must be made : 2001-06-22
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-06-22
- Time in which Election must be made : 2001-06-22
- Time in which Election must be made : 2001-06-08
- Time in which Election must be made : 2001-06-08
- Time in which Election must be made : 2001-06-08
- Time in which Election must be made : 2001-06-01
- Qualified Stock Purchase : 2001-06-01
- Time in which Election must be made : 2001-05-25
- Time in which Election must be made : 2001-05-25
- Time in which Election must be made : 2001-05-25
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-05-25
- Time in which Election must be made : 2001-05-25
- Time in which Election must be made : 2001-05-11
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-05-11
- Time in which Election must be made : 2001-05-11
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-05-11
- Time in which Election must be made : 2001-04-20
- Time in which Election must be made : 2001-04-20
- Time in which Election must be made : 2001-04-06
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-04-06
- Time in which Election must be made : 2001-02-23
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-02-23
- Time in which Election must be made : 2001-02-16
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-02-16
- Time in which Election must be made : 2001-02-16
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-02-16
- Time in which Election must be made : 2001-02-02
- Section 338 g Election Under Section 1.338-1T c 1 : 2001-02-02
- Time in which Election must be made : 2001-02-02
- Time in which Election must be made : 2001-01-19
- Time in which Election must be made : 2001-01-19
- Time in which Election must be made : 2001-01-19
- Time in which Election must be made : 2001-01-19
- Time in which Election must be made : 2001-01-19
- Time in which Election must be made : 2001-01-19
- Time in which Election must be made : 2001-01-19
- Time in which Election must be made : 2001-01-19
- International Aspects of Section 338 : 2001-01-19
- Computation of Credit : 2001-01-19
- Time in which Election must be made : 2000-12-29
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-12-29
- Time in which Election must be made : 2000-12-29
- Time in which Election must be made : 2000-12-29
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-12-29
- Time in which Election must be made : 2000-12-22
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-12-22
- Time in which Election must be made : 2000-12-01
- Time in which Election must be made : 2000-11-24
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-11-24
- Time in which Election must be made : 2000-11-17
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-11-17
- Time in which Election must be made : 2000-11-17
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-11-17
- Time in which Election must be made : 2000-11-17
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-11-17
- Time in which Election must be made : 2000-11-17
- Time in which Election must be made : 2000-11-17
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-11-17
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-10-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-10-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-10-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-10-27
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-10-27
- Time in which Election must be made : 2000-10-06
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-10-06
- Time in which Election must be made : 2000-10-06
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-10-06
- Time in which Election must be made : 2000-09-15
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-09-15
- Time in which Election must be made : 2000-09-08
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-09-08
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-08-18
- Time in which Election must be made : 2000-08-18
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-08-18
- Time in which Election must be made : 2000-08-18
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-08-18
- Time in which Election must be made : 2000-08-18
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-08-18
- Time in which Election must be made : 2000-08-18
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-08-18
- Time in which Election must be made : 2000-08-18
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-08-18
- Time in which Election must be made : 2000-08-11
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-08-11
- Time in which Election must be made : 2000-08-11
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-08-11
- Time in which Election must be made : 2000-08-11
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-08-11
- Time in which Election must be made : 2000-08-11
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-08-11
- Time in which Election must be made : 2000-07-21
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-07-21
- Time in which Election must be made : 2000-07-21
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-07-21
- Time in which Election must be made : 2000-07-21
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-07-21
- Time in which Election must be made : 2000-07-21
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-07-21
- Time in which Election must be made : 2000-07-21
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-07-21
- Time in which Election must be made : 2000-07-14
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-07-14
- Time in which Election must be made : 2000-07-07
- Time in which Election must be made : 2000-07-07
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-07-07
- Time in which Election must be made : 2000-06-23
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-06-23
- Basis of Assets : 2000-06-09
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-05-26
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-05-26
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-05-19
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-05-19
- Time in which Election must be made : 2000-05-05
- Other Special Rules : 2000-05-05
- Extension of Time for Making Certain Elections : 2000-04-28
- Time in which Election must be made : 2000-04-28
- Time in which Election must be made : 2000-04-14
- Complete Liquidation of Subsidiaries : 2000-04-07
- Extension of Time for Making Certain Elections : 2000-03-31
- Time in which Election must be made : 2000-03-24
- Time in which Election must be made : 2000-03-24
- Time in which Election must be made : 2000-03-24
- Time in which Election must be made : 2000-03-24
- Time in which Election must be made : 2000-03-24
- Extension of Time for Making Certain Elections : 2000-02-25
- Time in which Election must be made : 2000-02-25
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-02-25
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-02-25
- Section 338 g Election Under Section 1.338-1T c 1 : 2000-02-25
- Extension of Time for Making Certain Elections : 2000-02-18
- Time in which Election must be made : 2000-01-21
- Puerto Rico and Possession Tax Credit : 2000-01-14
- Qualification For Tax Credit : 2000-01-14
- Time in which Election must be made : 2000-01-07
- Extension of Time for Making Certain Elections : 2000-01-07
- Time in which Election must be made : 1999-12-31
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-12-31
- Time in which Election must be made : 1999-12-24
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-12-24
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-12-03
- Time in which Election must be made : 1999-11-26
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-11-19
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-11-12
- Time in which Election must be made : 1999-11-12
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-10-29
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-10-29
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-10-22
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-10-22
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-10-08
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-10-08
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-08-27
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-08-20
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-08-20
- Extension of Time for Making Certain Elections : 1999-08-06
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-07-30
- Express Election : 1999-07-02
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-06-25
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-06-18
- Time in which Election must be made : 1999-06-04
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-05-28
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-05-21
- Time in which Election must be made : 1999-05-21
- Partnerships v. Associations : 1999-05-21
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-05-14
- Time in which Election must be made : 1999-04-30
- Time in which Election must be made : 1999-04-30
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-04-23
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-04-23
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-04-16
- Time in which Election must be made : 1999-03-26
- Section 338 g Election Under Section 1.338-1T c 1 : 1999-03-26
- Time in which Election must be made : 1999-03-26
- Time in which Election must be made : 1999-03-05
- Time in which Election must be made : 1999-01-29

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