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The major difference between a Section 338(h)(10) election and a Section 336(e) election
A .With a Section 336(e) election the buyer need not be a corporation
B. With a Section 336(e) the target business need not be a corporation
C. Lower tax rates apply to the seller with a Section 336(e) election
D. Lower tax rates apply to the seller with a Section 338(h)(10) election
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