336(e) election vs 338(h)(10) - SERP Analysis

https://weil-law.net/why-section-338h10-and-336e-matter-in-buying-a-business/

https://www.thetaxadviser.com/issues/2018/may/sec-336e-elections-s-corp-targets/

https://www.foster.com/newsroom-alerts-The_Section_336e_ElectionAn_Important_New_Tool_in_Corporate_Acquisitions

https://content.next.westlaw.com/practical-law/document/I5c8109eac30611e79bef99c0ee06c731/Comparison-Chart-of-Section-338-h-10-338-g-and-336-e-Elections?viewType=FullText&transitionType=Default&contextData=(sc.Default)

https://www.thetaxadviser.com/issues/2013/sep/clinic-story-01.html

https://rsmus.com/insights/tax-alerts/2023/Beware-when-liquidating-following-section-336-e-transaction.html

https://www.stetson.edu/law/business-law-review/media/Zaworska.HC.sheridan.final.updated.2.w%20blank%20page.pdf

https://advance.lexis.com/open/document/openwebdocview/Comparison-Chart-of-Section-338-h-10-338-g-and-336-e-Elections/?pdmfid=1000522&pddocfullpath=%2Fshared%2Fdocument%2Fforms%2Furn%3AcontentItem%3A63P4-D6J1-F2MB-S1P0-00000-00&pdcomponentid=500751

https://www.tolbert.legal/post/section-336-e-vs-338-h-10-which-election-works-for-your-deal

https://www.barbri.com/course/professional-development/cpe/section-338h10-338g-and-336e-elections-tax-benefits-of-treat_2022-02-10

https://files.klgates.com/files/publication/1e669313-3b7d-4e3b-8f82-55c95d65a5a9/presentation/publicationattachment/afc22086-5583-40a8-9c95-62fda71b2aea/tax_alert_10312013.pdf

https://www.alvarezandmarsal.com/insights/better-late-never-new-section-336e-regulations

https://www.law.cornell.edu/cfr/text/26/1.336-2

https://velawood.com/when-is-a-stock-sale-not-a-stock-sale-when-its-a-section-338h10-sale/

https://scholarship.law.wm.edu/cgi/viewcontent.cgi?article=1714&context=tax

https://www.americanbar.org/content/dam/aba/publishing/tax_lawyer/vol69/692/tax-comments-section-336e-p237.pdf

https://www.taxnotes.com/lr/resolve/cytv

https://ir.law.utk.edu/utklaw_facpubs/262/

https://www.vedderprice.com/new-336e-election-adds-flexibility-for-step-ups-in-acquisitions-2013-08-07

https://nysba.org/wp-content/uploads/2025/03/704-Report-1.pdf?srsltid=AfmBOooIU-DHnni-qOGzzHo3tzoYUeDeczSNyoDqwLXojW8hBZNSGqUl

https://www.taxprotalk.com/forums/viewtopic.php?t=16444

https://www.ipbtax.com/assets/htmldocuments/040214%20TEI%20Presentation%20336.pdf

https://www.irs.gov/irb/2013-24_IRB

https://stubbsalderton.com/structuring-the-acquisition-of-an-s-corporation/

https://www.straffordpub.com/products/section-336-e-elections-tax-basis-step-up-through-deemed-asset-sale-treatment-2025-08-12

https://www.foster.com/larry-s-tax-law/the-section-336e-election-an-important-new-tool-in-corporate-acquisitions

https://www.lexology.com/library/detail.aspx?g=3c01bf50-7e06-4b64-bd4f-f458eda4d64d

https://www.dcbar.org/getmedia/5d2d8a02-719a-4b13-b087-63267728e9ec/Taxation-Section-336-Comments

https://www.taxnotes.com/research/federal/cfr26/1.336-1

https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFRf11fc2f341bf96e/section-1.338-1

https://www.michbar.org/journal/Details/ArticleID=4741

https://www.law.cornell.edu/cfr/text/26/1.336-1

https://www.ftb.ca.gov/tax-pros/procedures/s-corp-handbook/s-corp-chapter-16.pdf

https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2304354_code258113.pdf?abstractid=2304354&mirid=1

https://www.ipbtax.com/media/news/254_09_2716_2713_RHW_F_SFTI_Slides.pdf

https://searchfunder.com/post/s-corp-stock-sale-treated-as-an-asset-sale-for-tax-338h10-vs-336e

https://www.barbri.com/course/professional-development/cpe/section-338h10-338g-and-336e-elections-tax-benefits-of-treat_2025-07-24

https://www.pilieromazza.com/focus-on-s-corporations-part-3-tax-implications-and-special-considerations-in-s-corp-acquisitions/

https://www.morganlewis.com/-/media/files/publication/outside-publication/article/business-entities-know-your-roll-julyaug2016.pdf

https://www.mmmlaw.com/resources/tax-considerations-in-ma-transactions_ZWLLqWW.pdf

https://katten.com/Files/181000_Katten_Methods_for_Maximizing_Value_in_MA.pdf

https://www.gtlaw.com/-/media/files/insights/alerts/alerts-prior-to-march-27-2017/030107_gt-alert_338-election-quick-guide.pdf

https://fddcm.com/wp-content/uploads/2024/03/selling-an-s-corp.pdf

https://www.govinfo.gov/content/pkg/CFR-2021-title26-vol5/pdf/CFR-2021-title26-vol5-sec1-336-1.pdf

https://www.irs.gov/pub/irs-pdf/i8023.pdf

https://www.bdo.com/getmedia/bb40e841-3383-4b3f-a774-f446abe64194/Tax-planning-and-considerations_-S-corporation-targets-Tax-Adviser-May-2022-(1).pdf?ext=.pdf

https://www.claconnect.com/en/resources/articles/2021/tax-basics-for-structuring-your-next-deal

https://www.sec.gov/Archives/edgar/data/943452/000114036119001550/s002443x10_ex2-5.htm

https://www.gibsondunn.com/wp-content/uploads/2019/07/Cannon-Tell-Me-Its-Over-Tax-Year-Endings-and-MA-Transactions-Tax-Federal-Notes-06-10-2019.pdf

https://www.lw.com/admin/Upload/Documents/OilAndGasMandA/Tax/Oil-and-Gas_M-and-A_tax.pdf

https://www.taxand.com/wp-content/uploads/2017/09/605_taxand_-_ma_guide_-_usa-1.pdf

https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-talk-considerations-in-sale-of-consolidated-group.pdf

https://www.law.uh.edu/faculty/wstreng/ct2019/8.pdf

https://www.cohenco.com/knowledge-center/insights/june-2024/ready-to-sell-consider-your-optimal-tax-structure

https://utcle.org/index.php/ecourses/get-asset-file/asset_id/57295/code/OC9771/

https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-336-2/

https://m.youtube.com/watch?v=R3T2bvNNwQU&pp=ygUMI3NlY3Rpb24zMzZh

https://www.taxlawforchb.com/2018/08/bonus-depreciation-proposed-regulations-and-ma/

https://www.deanmead.com/wp-content/uploads/2016/02/O1404202.pdf

https://www.gklaw.com/Godfrey-Kahn/Full-PDFs/BrettKoeller05082020.pdf

https://www.hcvt.com/media/publication/24_Torosyan_Structuring%20Alternatives%20for%20Buying%20Selling%20Privately%20Held%20Businesses.pdf

https://foxrothschild.gjassets.com/content/uploads/2020/07/2020-NYU-Summer-Tax-Webcast.pptx

https://www.key.com/kpb/our-insights/articles/how-buyers-protect-themselve.html

https://www.floridabar.org/the-florida-bar-journal/acquisition-planning-for-a-tax-basis-step-up/

https://www.lexology.com/library/detail.aspx?g=5ec223b8-1abc-4cd3-8b49-c1a973c20c45

https://macabacus.com/taxes/section338

https://www.federalregister.gov/documents/2008/08/25/E8-19603/regulations-enabling-elections-for-certain-transactions-under-section-336e

https://elialbrecht.substack.com/p/m-and-a-monday-the-almighty-f-reorg

https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/14-01fe.pdf

https://www.btcpa.net/insights/using-f-reorganizations-strategically-in-mergers-acquisitions-transactions

https://tqdlaw.com/what-is-f-reorganization-and-how-does-it-benefit-your-corporation/

https://nysba.org/wp-content/uploads/2025/03/723-Report.pdf?srsltid=AfmBOopBDX3rVjico_0O5fjG6CBrm2N43lGuFsMcSxRniSoFPyMM0zuN

https://creativeplanning.com/insights/financial-planning/four-considerations-when-selling-an-s-corporation/

https://assets.kpmg.com/content/dam/kpmg/us/pdf/2017/01/tnf-wnit-jan23-2017.pdf

https://downloads.regulations.gov/IRS-2008-0093-0009/attachment_1.pdf

https://www.goralkalawfirm.com/blog/what-is-the-f-reorganization-and-why-is-it-so-popular-.cfm

https://www.kiplinger.com/business/what-is-the-f-reorganization-and-why-is-it-so-popular

https://www.govinfo.gov/link/cfr/26/1?link-type=pdf&sectionnum=336-1&year=mostrecent

https://ecfr.io/Title-26/Section-1.336-0

https://irc.bloombergtax.com/public/uscode/doc/irc/section_338

https://rsmus.com/content/dam/rsm/events/2023/federal-tax-forum-2023/slides-2023-federal-tax-forum-session-4-recent-trends-in-ma-deals.pdf

https://www.leoberwick.com/s-corporations-advantages-and-disadvantages/

https://www.morse.law/news/buying-selling/

https://bradfordtaxinstitute.com/Endnotes/Reg_1_336-2h6.pdf

https://federalbarcle.org/product/private-ma-transactions-tax-considerations-of-stock-and-asset-sales-shareholder-classifications-acquisition-structures-and-key-provisions/

https://natlawreview.com/article/final-section-336e-regulations-allow-step-asset-tax-basis-certain-stock-acquisitions

https://cdn.ymaws.com/www.dcba.org/resource/resmgr/business/10.8.19_handouts_-_revised.pdf

https://library.croneri.co.uk/wkus-mtg01-mtg018499345c7b581000896600237de5959c017

https://www.linkedin.com/pulse/treating-stock-purchases-like-asset-tax-purposes-groundswell-law-35jic?trk=public_post

https://www.steptoe.com/a/web/255/310.pdf

https://www.morganlewis.com/-/media/files/publication/presentation/webinar/ma_tax-issues-ma-transactions_19jan16.pdf

https://www.justanswer.com/tax/inmaj-only-so-regard-sale-corporation.html

https://www.redpathcpas.com/blog/f-reorganization-and-tax-implications

https://www.journalofaccountancy.com/podcast/s-corps-rev-rul-2008-18-f-reorganizations/

https://www.mncpa.org/publications/footnote/2013-04/minimizing-the-new-medicare-tax.aspx

https://www.greenbergglusker.com/content/uploads/2022/10/F-Reorganizations-The-Good-the-Bad-and-the-Wasteful.pdf

https://content.next.westlaw.com/practical-law/document/I5d29e34fe6d011e698dc8b09b4f043e0/Tax-Considerations-in-M-A-Toolkit?viewType=FullText&transitionType=Default&contextData=(sc.Default)

https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-338-h-10-1/

https://www.pillsburylaw.com/a/web/3651/MergersAcquisitionofPassthroughEntities.pdf