Elections Under Section 338 for Corporations Making Qualified Stock Purchases

• Paperwork Reduction Act Notice.
• General Instructions
• Purpose of Form
• Who Must File
• When and Where To File
• Electing for Multiple Targets
• Definitions
• Specific Instructions
• Section A-1. Purchasing Corporation
• Section A-2. Common Parent of the Purchasing Corporation
• Section C. Selling Shareholders
• Sections E and F. Purchasing Corporation
• Section G. Elections Under Section 338
• Signature
• Filing Rules for Foreign Purchasing Corporations
• Filing Instructions With Respect To Foreign Targets

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