Use Form 8883 to report information about transactions involving the deemed sale of corporate assets under section 338. Generally, both the purchaser and seller must file Form 8594 and attach it to their income tax returns (Forms 1040, 1041, 1065, 1120, 1120-S, etc.)Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. What's New total voting power and value of the stock group's consolidated return for its tax year. Final Regulations under section 338. Allegheny County Central TCD Version If you lived in any of these PSD Codes at any point in the year, you must file this form (Replaces PGH-40). ADMINISTRATIVE CONFERENCE OF THE U.S.. Analyses. Appropriations Authorization (S. First letter of agent's first name and first 7 letters of agent's last name.