Asset Acquisition Statement - IRS Form 8594

Form 8594, Asset Acquisition Statement Under Section 1060

Both the seller and purchaser of a group of assets that makes up a trade or business must use this form to report such a sale if goodwill or going concern value attaches, or could attach, to such assets and if the purchaser's basis in the assets is determined only by the amount paid for the assets.

Link to IRS site

http://www.irs.gov/uac/Form-8594,-Asset-Acquisition-Statement-Under-Section-1060