Question: In which M&A deal structure, an acquirer is NOT able to take advantage of tax reduction stemming from depreciation and amortization on asset write -

In which M&A deal structure, an acquirer is NOT able to take advantage of tax reduction stemming from depreciation and amortization on asset write-ups?
Question 2 options:
338(h)(10) Election
Stock Sale
Asset Sale
Section 338 Election

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