Cerrar
§338(g) election
§338(h)(10) election
Adjusted tax basis
Amount realized
Boot
Bright-line test
Carryover basis
Consolidations
Continuity of business enterprise (COBE)
Continuity of interest (COI)
Contribution to capital
Mergers
Person
Realization
Reorganization
Stock-for-stock acquisitions
Substituted basis
