Comparison Chart of Section 338(h)(10), 338(g), and 336(e) Elections | Practical Law

Comparison Chart of Section 338(h)(10), 338(g), and 336(e) Elections | Practical Law

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Comparison Chart of Section 338(h)(10), 338(g), and 336(e) Elections

Practical Law Checklist w-011-3414 (Approx. 8 pages)

Comparison Chart of Section 338(h)(10), 338(g), and 336(e) Elections

by Practical Law Corporate & Securities
Maintained • USA (National/Federal)
This comparison chart outlines the key similarities and differences between IRC Section 338(h)(10), IRC Section 338(g), and IRC Section 336(e) tax elections. These elections treat a qualifying stock transaction as an asset transaction for US federal income tax purposes.