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Why might a parent corporation make a Sec. 338 elections after acquiring a targe

Why might a parent corporation make a Sec. 338 elections after acquiring a target corporation’s stock? When would such an election not be advisable? Additionally, provide an example to prove why a §338 election is advisable. Solid academic writing is expected, and any sources used should be cited. Participate in follow-up discussion by providing changing classmate’s facts to show why a §338 may not be advisable.

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