Treasury Regulations Under IRC Section 338(h)(10)

See:  Title 26 Section 1.338(h)(10)-1 Deemed Asset Sale And Liquidation published by Law.Cornell.edu

See: Installment Reporting for Sales of S-Corporation Stock with a 338(h)(10) Election   Author:  Gregg D. Polsky, published in the Florida Bar Journal, Vol. 74, No. 7,  July/August, 2000 ,  Pg. 44