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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 1060.—Special Allocation Rules for Certain Asset Acquisitions

Internal Revenue Bulletin 2004-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Regulations relate to the allocation of purchase price in certain deemed and actual asset acquisitions under sections 338 and 1060. See T.D. 9158, page 665. See REG-169135-03, page 697.

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▸Contents — Internal Revenue Bulletin 2004-42
Internal Revenue Bulletin 2004-42

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