Which of the following statements best describes the tax consequences of a §338 election?

A. Gain or loss is recognized by the acquired corporation on the deemed sale of its assets, and the buyer gets a stepped-up basis in the assets acquired.
B. Gain or loss is recognized by the acquired corporation on the deemed sale of its assets, and the buyer gets a carryover basis in the assets acquired.
C. Gain or loss is not recognized by the acquired corporation on the deemed sale of its assets, and the buyer gets a carryover basis in the assets acquired.
D. Gain or loss is not recognized by the acquired corporation on the deemed sale of its assets, and the buyer gets a stepped-up basis in the assets acquired.


Answer: A

Business

You might also like to view...

Recordkeeping, or bookkeeping, is the recording of transactions and events, either manually or electronically. This is just one part of accounting.

Answer the following statement true (T) or false (F)

Business

Most ____ are relevant to decisions to acquire capacity, but not to short-run decisions involving the use of that capacity

a. sunk costs b. incremental costs c. fixed costs d. prime costs

Business

Facilitating goods, as part of a goods–service, include which of the following?

a. Bank building b. Transportation c. Convenience d. Food in a restaurant

Business

The Range command is used in Excel to move to a specific part of a document

Indicate whether the statement is true or false

Business