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 first step is to understand the form of the transaction by reviewing the merger/purchase agreement ... will receive a tax basis in the stock acquired (“outside basis”) equal to the consideration ...

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 ...