Parties to a stock purchase ... by this Agreement.” (For more on Section 338(h)(10) and Section 336(e) elections, see Treating a Stock Acquisition as an Asset Acquisition for Tax Purposes ...

The tax code defines ... and the purchase price associated with this structure. One particular provision of the tax code, known as a Section 338(h)(10) election, causes a stock sale of an S ...

Any income of a minor child, unless it is actively earned by the child, is liable to clubbing provision. Such provisions are aimed at curbing tax ... assets should consider the cost of acquisition ...

[email protected] Mumbai: The Budget proposals specify that the cost of acquisition or the cost of improvement of an intangible asset or any other right, shall be nil. This provision was ...