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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

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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