{"abstract":"This document contains final regulations relating to deemed and actual asset acquisitions under sections 338 and 1060. The final regulations affect sellers and buyers of corporate stock that are eligible to elect to treat the transaction as a deemed asset acquisition. The final regulations also affect sellers and buyers of assets that constitute a trade or business.","action":"Final regulations and removal of temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2001/02/13/01-981.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"66 FR 9925","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective March 16, 2001.","disposition_notes":null,"docket_ids":["TD 8940"],"dockets":[],"document_number":"01-981","effective_on":"2001-03-16","end_page":9957,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2001/02/13/01-981.xml","html_url":"https://www.federalregister.gov/documents/2001/02/13/01-981/purchase-price-allocations-in-deemed-and-actual-asset-acquisitions","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/01-981?publication_date=2001-02-13","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2001-02-13/01-981/mods.xml","not_received_for_publication":null,"page_length":33,"page_views":{"count":1566,"last_updated":"2026-10-25 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2001-02-13/pdf/01-981.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2001-02-13","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2001/02/13/01-981.txt","regulation_id_number_info":{"1545-AY73":null},"regulation_id_numbers":["1545-AY73"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T04:15:33Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":9925,"subtype":null,"title":"Purchase Price Allocations in Deemed and Actual Asset Acquisitions","toc_doc":"Purchase price allocations in deemed and actual asset acquisitions","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":66}