Mail 433-D form to: Internal Revenue Service. ACS Support. PO Box 8208. Philadelphia, PA 19101-8208.
Use Schedule A (Form 1040 or 1040-SR) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction.
In simple terms you can say that acquisition is an act of one company taking over or acquiring another company's controlling interest. This can be done either by buying assets of that company or buying shares or stocks of the company.
I.R.C. § 1060(a)(2) — the gain or loss of the transferor with respect to such acquisition, the consideration received for such assets shall be allocated among such assets acquired in such acquisition in the same manner as amounts are allocated to assets under section 338(b)(5).