Buyers and Sellers of an S Corporation Should Consider the ...

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Buyers and Sellers of an S Corporation . Should Consider the Section 338 Election. Robert P. Schweihs. Income Tax Valuation Insights. I. nTroducTIon. A buyer can structure the offer to buy a 100 percent ownership interest in a target company as either (1) the acquisition of the target company equity or (2) the purchase of the target company assets.

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