# T.D. 8940: Purchase Price Allocations in Deemed and Actual Asset Acquisitions

Final rule. 2001-02-13 · Treasury · IRS · 66 FR 9925.
Source: <https://www.federalregister.gov/documents/2001/02/13/01-981/purchase-price-allocations-in-deemed-and-actual-asset-acquisitions>.

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.