# REG-107069-97: Purchase Price Allocations in Deemed Actual Asset Acquisitions

Proposed rule. 1999-08-10 · Treasury · IRS · 64 FR 43462.
Source: <https://www.federalregister.gov/documents/1999/08/10/99-19930/purchase-price-allocations-in-deemed-actual-asset-acquisitions>.

This document contains proposed regulations relating to the allocation of purchase price in deemed and actual asset acquisitions. The proposed regulations determine the amount realized and the amount of basis allocated to each asset transferred in a deemed or actual asset acquisition and affect transactions reported on either Form 8023 or Form 8594.