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  • Purchase Price Allocations in Deemed Actual Asset Acquisitions

    Federal Register · Proposed Rule · Aug 10, 1999

    220), qualified pension, profit-sharing, stock bonus and annuity plans (sections 401(a) and 403(a)), simplified employee pensions (section 408(k)), tax qualified stock option plans (sections 422 and 423 … Commissioner, 344 U.S. 6 (1952).

    64 FR 43462Proposed RuleTreasury Department

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